Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Tax rates

Estate Tax Rates

The Maryland estate tax is based on the maximum credit for state death taxes allowable under ß 2011 of the Internal Revenue Code. The credit used to determine the Maryland estate tax cannot exceed 16% of the amount by which the decedentís taxable estate exceeds the Maryland estate tax exemption amount for the year of the decedentís death.  

Inheritance Tax Rates

Tax rates for decedents who died before July 1, 1999:

  • 1% tax on the clear value of property passing to a child or other lineal descendant, spouse, parent or grandparent.
  • 10% on property passing to siblings or other individuals.

Tax rates for decedents who died on or after July 1, 1999:

  • 0.9% tax on the clear value of property passing to a child or other lineal descendant, spouse, parent or grandparent.
  • 8% on property passing to siblings.
  • 10% on property passing to other individuals.

Tax rates for decedents who died on or after July 1, 2000:

  • Property passing to a child or other lineal descendant, spouse of a child or other lineal descendant, spouse, parent, grandparent, stepchild or stepparent, siblings or a corporation having only certain of these persons as stockholders is exempt from taxation.
  • 10% on property passing to other individuals.

Effective for decedents who die on or after July 1, 2009, a primary residence that is owned by domestic partners held in joint tenancy at the time of one partnerís death is exempt from the Maryland inheritance tax.

For more information about the inheritance tax, contact the Office of the Register of Wills in the appropriate county.



 
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Individual Tax Types
Estate and Inheritance Tax
Tax Information
Tax Rates
 
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