Estate Tax
$5,000,000
Exemption Amount
Top Marginal Rate16%
Tax Year2026
Inheritance Tax
SpouseExempt
Children & Lineal HeirsExempt
SiblingsExempt
Other / Unrelated Heirs10%
Maryland imposes both taxes; inheritance tax paid is credited against estate-tax liability. Special rules apply to certain agricultural property.
Additional Notes
Maryland imposes both taxes; inheritance tax paid is credited against estate-tax liability. Special rules apply to certain agricultural property.
Official Source
Maryland Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.