Maryland Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against Comptroller of Maryland · Update log
Short answer
Yes. For deaths in 2026, Maryland taxes estates over $5,000,000 at 16% on the amount over $5 million. Maryland is the only state with both an estate tax and an inheritance tax, and inheritance tax paid is subtracted from the estate tax. The executor files MET-1 and pays from the estate, due 9 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe Maryland tax owe nothing federally.
Maryland estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
How the Maryland estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
Maryland's Form MET 1 takes the lesser of 16% of the amount over the $5,000,000 exemption and a pro forma federal credit for state death taxes. For an ordinary resident's estate the 16% figure is the lower one, so in practice the tax is 16% of everything above $5,000,000, minus any Maryland inheritance tax already paid.
This is an approximation of Form MET 1, which takes the lesser of 16% of the amount over the exemption and a pro forma federal credit limit. For an estate of residents' property with no unusual items, the 16% figure governs, which is what this shows. See the Form MET 1 (Section IV and Schedule B).
Rate: 16% of the Maryland estate over $5,000,000 (Form MET 1, Section IV, line 9).
Worked example: a $6.25 million Maryland estate
A Bethesda widow dies with a $1.5 million house, $2.5 million of investments, a $1.5 million IRA and a $750,000 life insurance policy she owned. Debts are $100,000 and costs $150,000. Part of the estate goes to a niece, and $20,000 of Maryland inheritance tax is paid on her share.
Step by step
| Everything the person owned (gross estate) | $6,250,000 |
| Debts and mortgages | − $100,000 |
| Funeral and administration costs | − $150,000 |
| Taxable estate | $6,000,000 |
| State exemption (2026 deaths) | $5,000,000 |
| 16% of the amount over the exemption | $160,000 |
| Limit: Table B credit on the estate minus $60,000 | $510,800 |
| Maryland estate tax before credits (the lesser) | $160,000 |
| Estimated state estate tax | $160,000 |
Bracket by bracket
Maryland rates applied to the amount over the exemption (Form MET 1, line 9). Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $5,000,000 to $6,000,000 | $1,000,000 | 16% | $160,000 |
| Total from the brackets | $160,000 | ||
Result: Maryland estate tax of $160,000, or 2.7% of the $6,000,000 taxable estate. No federal estate tax, because the estate is under $15 million. Maryland requires Form MET 1 when the gross estate plus adjusted taxable gifts (plus any earlier Maryland QTIP property) equals or exceeds $5,000,000.
With the $20,000 of Maryland inheritance tax credited: Maryland tax of $140,000, a saving of $20,000.
Ways the number can change
- Inheritance tax already paid. Maryland inheritance tax (10% on shares to people outside close family) is subtracted from the Maryland estate tax on Form MET 1, line 14a, so the two taxes do not stack in full.
- Portability from a spouse who died first. A surviving spouse's estate can add the unused Maryland exemption of the spouse who died first, up to $5,000,000, if it was elected on a timely Form MET 1 for that spouse.
- A Maryland-only QTIP election. Maryland QTIP elections are made on Schedule D of Form MET 1, not on the pro forma federal Schedule M, and the property is then taxed in the surviving spouse's estate.
- Property outside Maryland. Form MET 1 limits the tax by the percentage of the estate located in Maryland (Section IV, lines 11 and 12), so out-of-state real estate can lower it.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the Maryland rate on that slice.
What the executor files, and when
- Maryland MET-1: due 9 months after the date of death. Maryland requires Form MET 1 when the gross estate plus adjusted taxable gifts (plus any earlier Maryland QTIP property) equals or exceeds $5,000,000.
- File Form MET 1 with the Comptroller of Maryland. Form MET 1E, filed by the due date, can extend the time to file by up to 6 months. Maryland inheritance tax is handled separately through the county Register of Wills. Comptroller of Maryland.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the Maryland estate and inheritance tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Maryland estate and inheritance tax returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is Maryland estate tax on a $6 million estate?
About $160,000 on a $6,000,000 taxable estate, and about $480,000 on $8,000,000. That assumes a Maryland resident with everything in Maryland and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Who files the Maryland estate tax return, and when is it due?
The executor (personal representative) files MET-1, due 9 months after the date of death. File Form MET 1 with the Comptroller of Maryland. Form MET 1E, filed by the due date, can extend the time to file by up to 6 months. Maryland inheritance tax is handled separately through the county Register of Wills.
Does the estate have to file if it owes no Maryland tax?
Maryland requires Form MET 1 when the gross estate plus adjusted taxable gifts (plus any earlier Maryland QTIP property) equals or exceeds $5,000,000.
Can an estate owe both Maryland estate tax and inheritance tax?
Yes. Maryland is the only state with both. Inheritance tax is charged at 10% on shares going to people outside close family; whatever is paid is credited against the Maryland estate tax.
Does Maryland allow portability between spouses?
Yes. The unused Maryland exemption of the first spouse to die, up to $5,000,000, can be added to the survivor's exemption if it was elected on a timely Form MET 1.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. Maryland's exemption is $5,000,000, so many estates owe Maryland tax and no federal tax. The Maryland tax paid is deductible on the federal return.
How accurate is this calculator?
It uses Maryland's official rate table for 2026 deaths, with an approximation of the official method that is explained on this page. It assumes the person lived in Maryland with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.