FigureMyTax

Maryland Inheritance Tax Calculator

A flat 10% — no brackets, no sliding scale — but Maryland exempts siblings entirely, which most of the other four inheritance-tax states don't. Maryland is also the only state that charges this alongside its own separate estate tax.

Based on Tax-General §7-202, §7-203 FigureMyTax Editorial Team Free · no sign-up

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

Your Maryland inheritance

Enter the amount inherited and the beneficiary's relationship — the estimate updates instantly.

$
Estimated Maryland inheritance tax owed
$0
Full rates & who pays →
Facing probate in Maryland?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Maryland attorney

A flat rate, not a sliding scale

Confirmed current: the standard inheritance tax rate is a flat 10% on the value of the property passed to a non-exempt beneficiary, applied to real estate, bank accounts, and other tangible assets located in Maryland. There's no bracket table to work through — it's the same 10% whether the amount is $5,000 or $5,000,000.

Siblings are exempt — genuinely unusual

Siblings pay nothing in Maryland, while a sibling inheriting in New Jersey owes 11%-16% and in Pennsylvania owes 12%. Maryland's exempt list runs unusually wide: spouse, children and other lineal descendants, the spouse of a child, parents, grandparents, stepchildren, and siblings all pay zero.

The only state that charges both taxes

Maryland is the only state with both a state estate tax and a separate inheritance tax. When the decedent is unmarried and a meaningful share passes to non-exempt beneficiaries, the estate can pay Maryland estate tax first, and each non-exempt heir then pays 10% inheritance tax on top of what they receive — see our Maryland Estate Tax Calculator for the other half of this picture.

Maryland inheritance tax — frequently asked questions

What is Maryland's inheritance tax rate?

A flat 10% of the clear value of property passing to a non-exempt beneficiary — there is no graduated schedule.

Are siblings exempt from Maryland inheritance tax?

Yes — siblings are exempt in Maryland, which is unusual. Pennsylvania taxes siblings at 12% and New Jersey at 11% to 16%.

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

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

Who actually owes Maryland's 10% inheritance tax?

Non-lineal, non-exempt beneficiaries — mainly nieces, nephews, aunts, uncles, cousins, friends, and unmarried, unregistered partners.

Maryland inheritance tax tools & guides

Maryland Inheritance Tax: Rates & Who PaysThe full exempt list, explained Maryland Inheritance Tax ExemptionsThe small carve-outs beyond family status Do I Owe MD Inheritance Tax If I Live Out of State?Why it follows the decedent, not you Maryland Estate Tax CalculatorThe other half of Maryland's dual tax Maryland Probate Cost CalculatorThe full cost picture

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on Tax-General §7-202, §7-203. Actual tax depends on the estate's full facts. Confirm current figures with the Maryland Register of Wills, the Comptroller of Maryland, or a licensed attorney before acting.