Quick answer: yes, potentially — where you live is irrelevant. What matters is where the decedent lived (or owned property) and how you're related to them. Check your own numbers with the Maryland inheritance tax calculator.
It follows the decedent, never the heir
Maryland inheritance tax is triggered by the decedent's residency and property, not the beneficiary's. A niece living in Texas inheriting from a Maryland aunt owes Maryland's flat 10% just the same as if she lived in Maryland herself — there's no exemption for being an out-of-state recipient.
Maryland's real twist: a second tax can stack on top
Exempt relationships escape both
For exempt beneficiaries — children, siblings, parents, and the rest of the exempt list — only the estate tax can ever apply, and only at the estate level before distribution. No inheritance tax lands on top for these relationships, no matter where that beneficiary lives.
Your own state's rules genuinely don't matter
Only five states have an inheritance tax at all, and none of them base the tax on the recipient's residency. Whether the out-of-state heir lives in a no-tax state like Florida or Texas, or in one of the other four inheritance-tax states, has no bearing on a Maryland bill.
A local probate attorney can review your estate — many offer a free consultation.
See Maryland Estate Tax Calculator to check whether the estate-level tax applies before working out any individual inheritance tax owed.