Maryland Estate Tax Calculator

$5,000,000 exemption, up to 16% on the amount above it — and, unlike Washington, Maryland lets a surviving spouse use a deceased spouse's unused exemption. Maryland is the only state that also charges a separate inheritance tax on top.

Based on Tax-General §7-309 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Maryland estate

Enter the taxable estate value — the estimate updates instantly.

Maryland taxable estate (after federal deductions, before the MD exemption)

Using a deceased spouse's unused exclusion (portability)?

Estimated Maryland estate tax

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Effectively 16% of the excess, straight from the MET-1 form

Confirmed current: the official Maryland estate tax return (MET-1) computes the tax on line 9 as the taxable estate minus the $5,000,000 exclusion (plus any deceased spousal unused exclusion), multiplied by 16% — capped by a separate, older federal credit-table calculation (Schedule B) that in practice rarely produces a smaller number for a typical estate.

Real portability, unlike Washington's estate tax

Maryland adopted portability in 2018 — a surviving spouse can elect to use a deceased spouse's unused exclusion amount (DSUE), effectively sheltering up to $10,000,000 for a married couple. See Portability & Marital Deduction for exactly how this works.

The only state with both taxes

Maryland is the only state that also charges a separate inheritance tax on certain beneficiaries. See our Maryland Inheritance Tax Calculator for when both can apply to the same estate.

Maryland estate tax — frequently asked questions

What is Maryland's estate tax exemption?

$5,000,000 per person, fixed and not indexed for inflation. Estates at or below this owe no Maryland estate tax.

What is Maryland's estate tax rate?

Practically, 16% of the taxable estate above the $5,000,000 exemption — the MET-1 return computes this directly on line 9, capped by a separate, older credit-table calculation that rarely produces a lower number for typical estates.

Does Maryland allow portability between spouses?

Yes. A surviving spouse can elect to use a deceased spouse's unused Maryland exclusion amount, effectively sheltering up to $10,000,000 for a married couple.

Is Maryland really the only state with both an estate tax and an inheritance tax?

Yes. Maryland is the only state that charges a state estate tax on the estate itself and a separate inheritance tax on certain beneficiaries.

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on Tax-General §7-309 and Form MET-1. Actual tax depends on the estate's full facts, including the Schedule B credit-table cap. Confirm current figures with the Comptroller of Maryland or a licensed attorney before acting.