Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Home Page

Tax rates

Estate Tax Rates

The estate tax rate is limited to 16% of the amount that the estate value exceeds $1,000,000, however, for most estates the tax rate is approximately 9.9% of the amount that the estate value exceeds $1,000,000.  

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


 
Links for Tax Rates
Individual Tax Types
Estate and Inheritance Tax
Tax Information
Tax Rates
 
Download for Adobe Reader

Maryland.gov Homepage