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Maryland Estate & Inheritance Tax 2025 — Both Apply

Maryland is the only state with both an estate tax and an inheritance tax for 2025. See the exemption, rates and rules — instant, in your browser.

Free Maryland estate and inheritance tax reference for 2025. Maryland is the only state to levy BOTH a state estate tax (0.8%–16% above a $5,000,000 exemption) and a 10% inheritance tax on certain beneficiaries. Source: Tax Foundation 2025 + Comptroller of Maryland. Runs entirely in your browser; no data sent to any server. It runs free in your browser on Gera Tools, with nothing uploaded.

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Does Maryland have an estate tax or an inheritance tax for 2025?

Both. Maryland is the only state that levies a state estate tax (0.8%–16% above a $5,000,000 exemption) AND a 10% inheritance tax on certain beneficiaries. Close relatives are exempt from the inheritance tax. (Source: Tax Foundation, "Estate and Inheritance Taxes by State, 2025".)

Maryland Estate & Inheritance Tax 2025

Maryland is the only U.S. state that levies both a state estate tax and an inheritance tax for 2025. The estate tax (0.8%–16%) applies to the estate above a $5,000,000 exemption; the 10% inheritance tax is paid separately by certain beneficiaries on what they receive (close relatives are exempt).

Enter a gross estate value below to see how much exceeds the Maryland exemption and an order-of-magnitude tax range. Everything runs in your browser — no data is transmitted.

Important: Maryland is the only state that levies BOTH an estate tax (0.8%–16% above a $5 million exemption) and a 10% inheritance tax on certain beneficiaries. This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the Comptroller of Maryland. This is not tax or legal advice.