Quick answer: Maryland probate cost has up to four layers: the PR commission (capped at 9% of the first $20,000 + 3.6% of the excess — about $19,080 on a $500,000 estate), a separate attorney fee (~$2,000–$8,000), the Register of Wills probate fee, and — uniquely — Maryland's estate tax and inheritance tax where they apply. Get your own figure with the Maryland probate cost calculator.
The costs, line by line
1. Personal representative commission — capped
Under Est. & Trusts § 7-601, the commission cannot exceed 9% of the first $20,000 plus 3.6% of the excess over $20,000.
It is a discretionary cap, not automatic, and family members may renounce it (it is taxable income, unlike an inheritance).
2. Attorney fee — a separate standard
Attorney compensation falls under § 7-602 and a "fair and reasonable" standard — it does not use the commission table. Routine fees run $2,000–$8,000; the court caps the combined total to what's reasonable. See Maryland probate attorney fees.
3. Register of Wills probate fee
Maryland's probate fee scales with estate value, from $0 on the smallest estates to several hundred dollars, up to a statutory maximum. No fee under $50,000 (or $100,000 with a spouse as sole heir). Details in our Register of Wills fees guide.
4. Estate tax & inheritance tax — Maryland's double
Maryland is the only state with both. The estate tax hits estates above a $5,000,000 exemption at graduated rates up to 16%. The inheritance tax is a flat 10% on bequests to heirs who are not close relatives (spouse, children, grandchildren, parents, siblings are exempt). A credit prevents true double taxation.
| Estate value | PR commission (cap) | Estate tax (approx.) |
|---|---|---|
| $100,000 | $4,680 | $0 |
| $500,000 | $19,080 | $0 |
| $1,000,000 | $37,080 | $0 |
| $6,000,000 | $217,080 | ~$80,000 |
Estate tax applies only above the $5M exemption (graduated to 16%); figures are approximate — use the Comptroller's MET-1 for the exact amount. Run your own numbers in the calculator.
How to reduce Maryland probate costs
- Use small estate administration for a gross estate up to $50,000 ($100,000 spouse/child) under § 5-601 — no Register of Wills fee.
- PR waives the commission if a family member and heir.
- Plan for the estate tax — the $5M exemption is portable to $10M for couples; and structure bequests to close relatives to avoid the 10% inheritance tax.