State inheritance tax
Yes
2026Inheritance taxFree
Maryland Inheritance Tax Calculator
Estimate what you may owe as a beneficiary in Maryland. Maryland broadly exempts close family; non-exempt heirs often pay a flat 10%. Maryland also has a separate estate tax. Enter relationship and amount for an instant estimate.
Updated 2026-07-30
By Sammy S. · Founder · AuthorUpdated for 2026
Has tax
Status
$0
Child · $250k
$0
Sibling · $250k
$25,000
Other · $250k
Defaults mirror a $250,000 child inheritance. Try $100k / $250k / $500k chips and switch relationship to see how Maryland classes change the tax.
Maryland inheritance
Relationship and amount
Maryland
State inheritance tax applies by relationship
Only KY, MD, NE, NJ, and PA levy an inheritance tax. Enter the amount you receive—not the full estate. Educational estimate only.
Estimated inheritance tax
$0
In Maryland, this relationship class is exempt from inheritance tax under the modeled rules.
Exempt class0% effective
Inheritance
$250,000
Exemption used
$250,000
Taxable amount
$0
Net after tax
$250,000
Notes
- Child, grandchild, or other lineal descendant is treated as an exempt class in Maryland for this calculator.
- There is no federal inheritance tax. Federal estate tax (if any) is paid by the estate, not modeled as heir tax here.
- Federal estate exemption is about $15,000,000 per person for 2026 (confirm current IRS figures).
- Real property in an inheritance-tax state can create situs tax even if the decedent lived elsewhere.
Educational estimate: Confirm filing rules with Maryland's revenue department or an estate attorney. Early-payment discounts and special exemptions are not modeled.
Maryland inheritance tax at a glance
Spouse on $250k
$0
Child on $250k
$0
Sibling on $250k
$0
Other on $250k
$25,000
Parent on $250k
$0
How to estimate Maryland inheritance tax
1
Confirm Maryland rules
Maryland still levies an inheritance tax. Relationship class sets the exemption and rate schedule.
2
Select your relationship
Spouses are usually exempt; children, siblings, and other heirs face different rates.
3
Enter the inheritance amount
Use the value transferred to you (not the whole estate), as of the date of death.
4
Review tax and net
See exemption used, taxable amount, estimated Maryland tax, and net after tax.
Tax by relationship on a $250,000 inheritance
Same amount, different heir classes—Maryland rates depend on relationship.
Surviving spouse
Exempt class
$0
Estimated tax
Child / lineal
Exempt class
$0
Estimated tax
Sibling
Exempt class
$0
Estimated tax
Other / friend
Collateral / other (10%)
$25,000
Estimated tax
Maryland inheritance tax examples ($100k–$500k)
Live estimates from the same engine as the calculator—child, sibling, and other heir classes in Maryland.
| Amount | Relationship | Class | Tax | Effective |
|---|---|---|---|---|
| $100,000 | Child / lineal | Exempt class | $0 | 0% |
| $100,000 | Sibling | Exempt class | $0 | 0% |
| $100,000 | Other / friend | Collateral / other (10%) | $10,000 | 10% |
| $250,000 | Child / lineal | Exempt class | $0 | 0% |
| $250,000 | Sibling | Exempt class | $0 | 0% |
| $250,000 | Other / friend | Collateral / other (10%) | $25,000 | 10% |
| $500,000 | Child / lineal | Exempt class | $0 | 0% |
| $500,000 | Sibling | Exempt class | $0 | 0% |
| $500,000 | Other / friend | Collateral / other (10%) | $50,000 | 10% |
Child / lineal · $250,000
Exempt class
- Tax
- $0
- Effective
- 0%
Sibling · $250,000
Exempt class
- Tax
- $0
- Effective
- 0%
Other / friend · $250,000
Collateral / other (10%)
- Tax
- $25,000
- Effective
- 10%
What counts toward Maryland inheritance tax
What you enter
Enter only the value transferred to you as a beneficiary—not the full estate. Use date-of-death values when possible.
Domicile vs situs
Intangibles (brokerage accounts, most bank assets) usually follow the decedent’s domicile. Real property is taxed where it sits—so a vacation home in a taxing state can create tax even if the decedent lived in Maryland.
Life insurance & joint property
Named-beneficiary life insurance and jointly titled assets can follow special rules. This calculator does not model those exclusions—confirm with counsel.
Who typically pays
Surviving spouses are generally exempt in Maryland. Children, siblings, and remote heirs face different classes and rates—use the cards and calculator above.
Practical tips for Maryland heirs
Gather relationship proof
Rates depend on how you are related to the decedent. Have a will, trust, or family record ready when you file.
Separate estate vs inheritance
If Maryland (or another state) also has an estate tax, that bill is usually paid by the estate before distributions. Your inheritance tax estimate is only the heir layer.
Watch filing deadlines
Some states offer early-payment discounts or charge interest after a deadline. This tool does not apply discounts—check the Maryland revenue department.
Out-of-state homes
If you inherit real estate outside Maryland, run the calculator for the situs state as well.
Estate tax context for Maryland
Maryland also has a state estate tax (category: Estate + inheritance) with a modeled exemption near $5M and a top rate near 16%. Estate tax is paid by the estate before heirs are paid; inheritance tax (if any) is separate and paid by the beneficiary.
Maryland estate & inheritance tax profile
Exemptions, top rates, friendliness rank, and federal interaction
Related inheritance tax calculators
Maine
$0 inheritance tax
Massachusetts
$0 inheritance tax
Pennsylvania
Has inheritance tax
New Jersey
Has inheritance tax
Kentucky
Has inheritance tax
Nebraska
Has inheritance tax
Alabama
$0 inheritance tax
Alaska
$0 inheritance tax
Maryland inheritance tax FAQs
Yes. Maryland is one of five states (KY, MD, NE, NJ, PA) that still levy an inheritance tax paid by the beneficiary. Maryland broadly exempts close family; non-exempt heirs often pay a flat 10%. Maryland also has a separate estate tax. Use the calculator above with your relationship and amount for an estimate.
This calculator estimates about $0 (0% effective) for a child/lineal heir receiving $250,000 in Maryland (Exempt class). Enter your exact amount above for a tighter figure.
For a sibling receiving $250,000, the estimate is about $0 (0% effective) under Exempt class rules in Maryland.
On $250,000 to an “other” heir, about $25,000; on $500,000, about $50,000. Class: Collateral / other (10%). Close family is often taxed less (or exempt).
On a $250,000 transfer to a spouse, this model estimates $0 (Exempt class). Surviving spouses are generally exempt—confirm any domestic-partner rules with Maryland officials.
No. Inheritance tax is paid by the heir on what they receive. Estate tax (if any) is paid by the estate before distribution. Maryland also has a state estate tax (category: Estate + inheritance) with a modeled exemption near $5M and a top rate near 16%. Estate tax is paid by the estate before heirs are paid; inheritance tax (if any) is separate and paid by the beneficiary.
No. There is no federal inheritance tax. Large estates may still owe federal estate tax above about $15,000,000 per person in 2026—that tax is paid by the estate, not modeled as heir tax here.
Real property is generally taxed where it sits. Enter the home’s fair market value (your share) as the inheritance amount and choose your relationship. Local transfer or recording fees are separate from inheritance tax.
Confirm the decedent’s domicile (and situs of real property), select your relationship class, and enter only the amount you inherit. This Maryland calculator applies modeled exemptions and rates instantly—official filings may differ.
About $0 (0% effective) for a child receiving $100,000 under Exempt class rules.
No. This is an educational estimate. Filing deadlines, early-payment discounts, life-insurance treatment, and joint-property rules vary. Confirm with the Maryland revenue department or an estate attorney.
Methodology
Estimates use the same engine as the hub calculator for 2026. Not included: early-payment discounts, agricultural exemptions, life-insurance nuances, or joint-property tracing. Always verify with Maryland's revenue department.
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