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Maryland Inheritance Tax Calculator
Maryland is the only state in the nation that imposes both a flat inheritance tax on collateral heirs and a separate estate tax on large asset pools.
Exempt Class — spouse, registered domestic partner, parents, grandparents, children, stepchildren, grandchildren, siblings, sons/daughters-in-law
Exempt
Collateral Heirs — nieces, nephews, aunts, uncles, cousins, friends, unmarried partners
10%
$
ExemptionNone
Tax rate0%
Rates updated for June 2026
Maryland inheritance tax on $100,000
Tax owed
$0
You keep
$100,000
This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.
Verify rates on Maryland Register of Wills — Inheritance TaxMaryland inheritance tax by relationship
Source: Maryland Register of Wills — Inheritance Tax.
| Relationship | Exemption | Rate | |
|---|---|---|---|
| Exempt Class — spouse, registered domestic partner, parents, grandparents, children, stepchildren, grandchildren, siblings, sons/daughters-in-law | — | 0% | |
| Collateral Heirs — nieces, nephews, aunts, uncles, cousins, friends, unmarried partners | $1,000 | 10% |
Frequently asked questions
What is the inheritance tax rate in Maryland?
Maryland's inheritance tax rate depends entirely on your relationship to the deceased. Exempt Class — spouse, registered domestic partner, parents, grandparents, children, stepchildren, grandchildren, siblings, sons/daughters-in-law are fully exempt. Other beneficiaries pay rates ranging from 10%, depending on the beneficiary class and amount inherited. Select your relationship to the deceased above for your specific rate and exemption.
Does federal estate tax also apply in Maryland?
Yes, separately. Maryland's inheritance tax is a state-level tax paid by the beneficiary based on their relationship to the deceased. Federal estate tax is a completely separate tax paid by the estate itself, and only applies if the total estate exceeds $15,000,000 (2026, per individual). Fewer than 1% of estates owe federal estate tax, but it's worth checking if the estate is large. Use the federal estate tax calculator above to check.
Does Maryland also have a separate estate tax?
The state estate tax exemption is $5 million per individual (not indexed for inflation) with a top rate of 16%, applied to the estate itself before distribution. Inheritance tax paid is credited against estate tax owed, so the same assets are not fully taxed twice.