Maryland Estate & Inheritance Tax Calculator
Maryland levies both an estate tax (on the estate) and an inheritance tax (on what heirs receive).
Direct answer
Maryland levies both an estate tax and an inheritance tax in 2026. The estate tax applies once the taxable estate exceeds $5,000,000 (top rate 16.0%), and the inheritance tax is charged to each heir by relationship. Source: Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026); federal estate tax is separate and applies above the $15M exemption (OBBBA, P.L. 119-21).
Maryland Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Maryland |
| Taxable estate | $7,500,000 |
| Result | |
| Federal estate tax | $0 |
| Maryland state estate tax | $240,000 |
| Total estate tax | $240,000 |
Source: Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
Maryland also levies an inheritance tax on what heirs receive.
Source: Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026)
Administration & filing in Maryland
- Who pays: The estate pays the tax before distribution to heirs.
- Where filed: With Maryland's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
- Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
- Citation: Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026)
Related tools & comparisons
- Federal estate tax calculator — the $15M exemption and 2026 numbers
- Gift tax calculator — annual $19,000 exclusion and lifetime exemption use
- Step-up in basis calculator — what heirs' cost basis resets to
- Inheritance tax by relationship — per-heir rates in Maryland
- Safe-zone planner — how much can pass free of estate tax
- Relocation planner — compare estate tax after moving to a no-tax state
- No-tax states list — the 33 states without estate or inheritance tax
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- Maryland tax: Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026).
How to interpret your Maryland estate tax result
- Maryland estate tax applies once the taxable estate exceeds $5,000,000.
- Top state rate: 16.0%.
- Maryland does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
- Maryland also taxes what each heir receives, with different rates by relationship. Use our Inheritance calculator for per-heir figures.
- Federal estate tax is calculated separately and may apply above the $15M federal exemption.