Maryland
#51
death-tax friendliness rank
- Category
- Estate + inheritance
- Estate exemption
- $5M
- Top estate rate
- 16%
Inheritance: Yes
2026Maryland vs Wisconsin Estate and Inheritance Tax
Wisconsin ranks more death-tax friendly than Maryland on estate and inheritance treatment. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Wisconsin ranks ahead
Wisconsin ranks #1 vs #51 for Maryland. Score gap: 40.00 (lower score = more friendly).
Side-by-side estate and inheritance scoreboard
Wisconsin
#1
death-tax friendliness rank
- Category
- No state death tax
- Estate exemption
- —
- Top estate rate
- —
Inheritance: No
Estate and inheritance metric comparison
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Maryland | Wisconsin |
|---|---|---|
| Friendliness rank | #51 | #1 |
| Death-tax category | Estate + inheritance | No state death tax |
| Estate tax | Yes | No |
| Estate exemption | $5M | — |
| Estate top rate | 16% | — |
| Inheritance tax | Yes | No |
State rules explained
Why Maryland and Wisconsin differ on death taxes
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
Maryland rules
Maryland levies both a state estate tax (exemption about $5M, top rate 16%) and an inheritance tax on certain heirs.
Maryland is the only state with both estate and inheritance taxes—plan for both layers. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse. Inheritance tax is paid by the heir; use the inheritance tax calculator for relationship-based estimates.
Spouses and many close relatives exempt; non-exempt heirs pay a flat 10%. Maryland also has a separate estate tax.
- Category
- Estate + inheritance
- Rank
- #51
Wisconsin rules
Wisconsin has no state estate tax and no state inheritance tax for 2026.
Federal estate tax can still apply above the federal exemption even when the state has no death tax.
- Category
- No state death tax
- Rank
- #1
Estate vs inheritance
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal layer still applies
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
Heir estimates
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Maryland vs Wisconsin estate and inheritance tax FAQs
Maryland: yes ($5M exemption). Wisconsin: no.
Maryland: yes. Wisconsin: no.
Wisconsin ranks more friendly (#1 vs #51).
Federal estate tax uses about $15M per person in 2026. State estate or inheritance tax can still apply below that threshold.
Use the Inheritance Tax Calculator for relationship-based estimates in KY, MD, NE, NJ, and PA.
Compare another pair
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.
Related estate and inheritance comparisons
Related tools
Inheritance tax calculatorRelationship-based heir estimatesRetirement taxes by stateSS, pensions, and estate indicatorsCapital gains tax by stateState gain treatmentUS retiree tax destinationsSS + RMD vignettesProperty tax by stateEffective owner ratesUS paycheck calculatorFederal and state income tax