Estate friendliness
1.0 /5
Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Maryland.
2026 data Public-data reference. official source
Maryland Estate & Inheritance Tax
Open-data reference.
Estate tax rates, exemptions, and probate costs for Maryland (MD)
1/5 Friendliness
Has Estate Tax Has Inheritance Tax
State Estate Tax
Exemption $5,000,000
Top Rate 16%
Min Rate 0.8%
Portability No
Maryland is the only state with BOTH estate AND inheritance taxes. Estate tax: $5M exemption, rates 0.8%-16%.
Inheritance Tax
Spouse Exempt
Children Exempt
Siblings 10%
Others 10%
Collateral heirs (siblings, nieces/nephews, others): 10% flat. Lineal heirs (spouse, parents, children, grandchildren): exempt.
Probate Costs
Filing Fee $100–$1,000
Attorney Fee ~5% statutory
Timeline 9–18 months
Small Estate Threshold $50,000
Small estate: $50,000 ($100,000 if surviving spouse is sole heir)
Probate Code
Uniform Probate Code Not Adopted
Maryland has not adopted the UPC and follows its own probate statutes. Procedures may be more complex or vary by county.
Property System
Community Property No (Common Law)
Maryland follows common law (separate property) rules. Each spouse owns property individually unless jointly titled, which affects how assets pass through an estate.
Estate-tax exemption
$5,000,000
Maryland state estate-tax filing threshold.
Probate window
9-18 months
Filing-to-final-distribution range, varies with estate complexity & creditor claims.
Probate cost relative to estate value — Maryland 50.0%
National median
Statutory attorney fee approximately 5% of estate value, plus filing fees.
Beneficiary structure
How decedent estates allocate across heirs — IRC § 2056 marital + § 2055 charitable deductions
Maryland probate timeline
Phase share of typical filing-to-distribution window — 9–18 months
Federal Estate Tax Filings — Maryland
IRS Statistics of Income data showing estate tax returns filed by Maryland residents.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 138 | $3.3B | $0.3B | $176,295K |
| 2022 | 109 | $4.5B | $0.2B | $127,476K |
| 2021 | 104 | $2.5B | $0.2B | $126,787K |
Source: IRS Statistics of Income — Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
What the Maryland Estate Data Reveals
Maryland layers a state estate tax on top of the federal regime — exemption of $5,000,000 with rates from 0.8% to 16%, and spousal portability is not recognized. For estates above this state threshold but below the federal $13,990,000 exemption (2025), state law is the binding constraint, which is exactly the bracket most affluent households fall into. Beneficiaries separately face a state inheritance tax; spouses are exempt, but distant relatives and unrelated heirs pay the highest rates under Maryland law.
IRS Statistics of Income data show 138 federal estate tax returns filed by Maryland residents in the most recent available year (filing year 2023), reporting $3.35 billion in combined gross estate value. Net federal estate tax paid totaled $0.30 billion that year. Across the multi-year IRS SOI series above, Maryland averages roughly 117 taxable filings per year, with an effective federal rate on reported gross estates of about 6.9%.
Probate itself typically runs 9–18 months in Maryland (roughly 14 months on average), with court filing fees of $100–$1,000. Attorney compensation is set by statute at approximately 5% of the estate, which is a material fixed cost even for uncontested estates. Maryland does offer a simplified small-estate track for estates under $50,000, which most families use to bypass full formal probate. Because Maryland has not adopted the UPC, probate practice can vary materially by county and judicial district. As a common-law (separate property) state, Maryland treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.
Estimate Your Maryland Estate Tax
Use our calculator to estimate estate tax liability in Maryland and compare it to other states.
Calculate for MarylandMaryland Estate Tax FAQs
Does Maryland have an estate tax?
Yes. Maryland has a state estate tax with a $5,000,000 exemption. Rates range from 0.8% to 16%. This is in addition to the federal estate tax.
Does Maryland have an inheritance tax?
Yes. Maryland has a state inheritance tax. Collateral heirs (siblings, nieces/nephews, others): 10% flat. Lineal heirs (spouse, parents, children, grandchildren): exempt. Only six states impose an inheritance tax, which is paid by beneficiaries rather than the estate itself.
How long does probate take in Maryland?
Probate in Maryland typically takes 9 to 18 months. Estates under $50,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Maryland?
Court filing fees in Maryland range from $100 to $1,000. Attorney fees are typically 5% of the estate value (statutory).
Can you avoid probate in Maryland?
Yes. Common probate avoidance strategies in Maryland include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Maryland also offers a simplified process for small estates under $50,000.
How will the 2026 federal estate tax sunset affect Maryland residents?
The TCJA provisions are set to expire December 31, 2025, which would cut the federal exemption from $13,990,000 to approximately $7,000,000 per person. Maryland residents face both federal and state estate taxes, so the reduced federal exemption could mean a significantly larger combined tax bill for estates above the new threshold.
Related Guides
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Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by Kiznis Studio Editorial
Disclaimer: This information is provided for informational purposes only and does not constitute professional advice. Data is sourced from the IRS Statistics of Income. Consult a qualified professional before making decisions based on this data.
Read our methodology — how this data is sourced, computed, and verified.
All federal data sources used on this page
- IRS Statistics of Income (SOI) — Estate Tax — federal estate-tax return data and exemption tables. irs.gov/statistics/estate-tax
- IRS Form 706 Instructions — federal estate tax exemption + filing thresholds by year. irs.gov/forms-pubs/f706
- U.S. Census Bureau ACS — homeownership + household income for inheritance planning context. census.gov/programs-surveys/acs
- National Center for State Courts (NCSC) — state probate court statistics and filing data. ncsc.org
- FDIC Quarterly Banking Profile — context for trust-fund and inherited-asset data. fdic.gov/qbp
- U.S. Treasury Office of Tax Analysis — federal estate + inheritance tax policy analysis. treasury.gov/tax-policy
