Maryland Inheritance Tax Calculator
Figures verified October 17, 2026 against Md. Code, Tax-General §7-203 (exemptions) · Update log
Short answer
Maryland's inheritance tax is 10% of what an heir receives, but close family is exempt: a spouse, children, stepchildren, grandchildren and other descendants and their spouses, parents, stepparents, grandparents, brothers and sisters, and registered domestic partners. Nieces, nephews, aunts, uncles, cousins and friends pay 10% of their whole share, unless it is $1,000 or less. Life insurance paid to a named beneficiary is not taxed. The tax is paid to the county Register of Wills.
Maryland inheritance tax calculator
Add one row for each person who inherits, with what they receive after the estate's debts and expenses. Each person's tax depends on their relationship to the person who died. Amounts like 250k or 1.2m work.
Maryland inheritance tax classes and rates (2026)
The tax is worked out for each heir separately, on what that person receives, at the rate for their relationship to the person who died. These are the rules for deaths in 2026, checked against the official sources listed at the end of this page.
| Class | Who | Rate |
|---|---|---|
| Exempt | Spouse, children, stepchildren and all descendants (and their spouses), parents, stepparents, grandparents, brothers and sisters, registered domestic partners, qualifying charities | Exempt |
| Everyone else | Nieces, nephews, aunts, uncles, cousins, friends and anyone else | 10%. A share of $1,000 or less is not taxed; above $1,000, all of it is |
- Life insurance paid to them as a named beneficiary: Life insurance paid to a beneficiary other than the estate is exempt.
- The estate is being handled as a Maryland small estate: Property distributed from an estate that qualifies as a small estate is exempt.
Tax on a $100,000 inheritance, by relationship
What one heir would owe on $100,000 (no life insurance, no age exemption), computed with the same rules as the calculator.
| Heir | Class | Tax on $100,000 |
|---|---|---|
| Husband or wife | Exempt | $0 |
| Son or daughter (including adopted) | Exempt | $0 |
| Stepchild | Exempt | $0 |
| Grandchild | Exempt | $0 |
| Great-grandchild | Exempt | $0 |
| Mother or father | Exempt | $0 |
| Grandparent | Exempt | $0 |
| Brother or sister | Exempt | $0 |
| Half-brother or half-sister | Exempt | $0 |
| Niece or nephew | Everyone else | $10,000 |
| Son-in-law or daughter-in-law | Exempt | $0 |
| Aunt or uncle | Everyone else | $10,000 |
| Cousin | Everyone else | $10,000 |
| Friend, partner or anyone unrelated | Everyone else | $10,000 |
| Charity | Exempt | $0 |
Worked examples
$500,000 to a nephew
An aunt leaves her $500,000 estate to her nephew.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Nephew | Everyone else | $500,000 | $50,000 |
| Total Maryland inheritance tax | $50,000 | ||
Children, a cousin and a friend
A mother leaves $400,000 to each of her two children, $900 to a cousin and $20,000 to a friend.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Child | Exempt | $400,000 | $0 |
| Child | Exempt | $400,000 | $0 |
| Cousin | Everyone else | $900 | $0 |
| Friend | Everyone else | $20,000 | $2,000 |
| Total Maryland inheritance tax | $2,000 | ||
A brother, and a niece with life insurance
A man leaves $200,000 to his brother and $100,000 to his niece, who also receives $50,000 as the named beneficiary of his life insurance.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Brother | Exempt | $200,000 | $0 |
| Niece (estate) | Everyone else | $100,000 | $10,000 |
| Niece (life insurance) | Everyone else | $50,000 | $0 |
| Total Maryland inheritance tax | $10,000 | ||
What to file and by when
- Inheritance tax is paid to the Register of Wills in the county where the estate is opened, not to the Comptroller.
- Probate assets: the tax is computed and paid with the Administration Account, based on value at distribution.
- Non-probate assets, such as joint or payable-on-death accounts, are reported to the Register, which sends an invoice.
- Estates over the Maryland estate tax exemption also file Form MET-1 with the Comptroller; inheritance tax paid is credited against the Maryland estate tax.
Due date: There is no single due date. Tax on probate property is paid with the Administration Account that shows the distribution. Tax on non-probate property (joint accounts, payable-on-death accounts) is due when the Register of Wills sends an invoice.
Late payment: If an invoice is not paid within 30 days, a 10% penalty and interest are added. After 90 days the debt goes to the Central Collection Unit, which may charge interest of up to 18%.
Next step: Maryland estate tax calculator.
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Frequently asked questions
How much is Maryland inheritance tax on $500,000?
It depends on who receives it. Left to a child, spouse, parent, sibling or other exempt relative, the tax is $0. Left to a niece, nephew, cousin or friend, it is 10%, or $50,000.
Who is exempt from Maryland inheritance tax?
A spouse; children, stepchildren and former stepchildren; grandchildren and other descendants and their spouses; parents, stepparents and grandparents; brothers and sisters; registered domestic partners; companies owned entirely by these relatives; and qualifying charities.
Is there a minimum amount for Maryland inheritance tax?
Yes. If the total that passes to one person is $1,000 or less, it is not taxed. Above $1,000, the whole amount is taxed at 10%, not just the part over $1,000. Property distributed from a small estate is also exempt.
Is life insurance subject to Maryland inheritance tax?
No, if it is paid to a beneficiary other than the estate.
Are joint bank accounts subject to Maryland inheritance tax?
Yes. The share of the person who died is taxed based on the surviving owner's relationship, so a joint account with a child is exempt but one with a niece is taxed at 10%. The Register of Wills sends an invoice for non-probate property like this.
When is Maryland inheritance tax due?
For probate property, with the Administration Account showing the distribution. For non-probate property, when the Register of Wills sends an invoice; if it is not paid within 30 days, a 10% penalty and interest are added.
Does Maryland have both an estate tax and an inheritance tax?
Yes. The inheritance tax applies to what non-exempt heirs receive. The estate tax applies only to estates over the Maryland exemption, and inheritance tax paid is credited against it.
Does Maryland inheritance tax apply if I live in another state?
Yes. What matters is where the person who died lived, not where you live. If they lived in Maryland, Maryland inheritance tax applies to what you inherit wherever you live. If they lived elsewhere but owned real estate in Maryland, Maryland can tax that real estate.
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.