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Maryland is one of the few states with both an estate tax and an inheritance tax. The estate tax applies to estates over $5 million. The inheritance tax (10%) applies to heirs such as nieces, nephews, and friends. Probate runs through the Register of Wills in each county.
Content updated: October 2026
State-specific rules that affect how an estate is handled here.
Maryland is one of only a few states with both taxes. The estate tax applies to estates over $5 million. The 10% inheritance tax applies to non-lineal heirs โ not spouses, children, grandchildren, parents, or siblings. These are separate obligations that may both apply.
Maryland probate is handled by the Register of Wills in each county and in Baltimore City. The office handles filing, creditor notices, and estate closing procedures.
The surviving spouse has a statutory share right and various allowances under Maryland law, including a family allowance and the right to the family home during probate.
Maryland has its own income tax. A final state return must be filed. If the deceased was a state employee (SRPS) or teacher (TRS), survivor benefits need to be claimed separately.
Maryland law allows natural organic reduction (recomposition), which converts remains into nutrient-rich soil over several weeks. Families can choose it as an alternative to burial or cremation. Contact a licensed provider to learn about the process, costs, and logistics.
These are just a few of the Maryland-specific tasks Order surfaces automatically when you select your state.
Maryland probate runs through the Register of Wills โ a separate elected office in each county and in Baltimore City. File where the deceased lived. Simplified small estate process available for qualifying estates.
Maryland is one of only a few states with both an estate tax and an inheritance tax. The 10% inheritance tax applies to heirs outside the close family (for example nieces, nephews, and friends). Spouses, children, grandchildren, parents, and siblings are exempt. File within nine months of death.
MD estate tax applies to estates over $5 million โ separate from the inheritance tax and from the federal return. File with the Comptroller of Maryland.
Plus dozens more tasks across all 8 categories: funeral arrangements, digital accounts, dependents, and more.
Deeper reading
Probate rules vary significantly by state. Our full guide explains the process, timelines, and how to avoid common delays in Maryland.
Military families in Maryland
Maryland-specific
These tasks appear automatically in your checklist when you select Maryland as your state.
File with the Register of Wills.
Surviving spouse entitled to one-third if children, one-half if no children
Submit title transfer to Motor Vehicle Administration