Maryland Estate Tax Calculator 2026
Estimate Maryland estate tax from the filing-threshold estate, state taxable estate, official exclusion or credit, and state situs share. Inputs map to the concepts used on MET-1 rather than treating gross estate and taxable estate as the same number.
Use gross estate plus gifts or prior QTIP amounts required by MET-1.
Start from the federal or pro-forma estate tax return and reflect allowable deductions.
Calculator cap: $5,000,000.
Use 100% when the full tax base is attributable to Maryland; consult MET-1 for resident/nonresident apportionment.
Maryland estate tax
$160,000Tax before payment credits
$160,000Marginal table rate
16.00%Return filing
Required| Step | Amount |
|---|---|
| State taxable estate before exclusion | $6,000,000 |
| Base state exclusion | −$5,000,000 |
| Allowed additional exclusion/deduction | −$0 |
| Gross table tax | $160,000 |
| Maryland inheritance tax already paid | −$0 |
What the official MET-1 rules change
- •Maryland allows portability of unused state exclusion between spouses.
- •Maryland is the only state that can impose both estate and inheritance tax.
- •The estate tax return is generally due nine months after death.
This is a planning estimate. QTIP elections, alternate valuation, special-use valuation, property classification, deductions, prior gifts, and nonresident apportionment require the official return and may change the result.
Frequently asked questions
What is the Maryland estate tax threshold for 2026?
Maryland uses a $5,000,000 filing threshold for this calculator. Filing tests can use gross-estate and gift amounts that differ from the taxable estate used to calculate tax.
What is the top Maryland estate tax rate?
The top rate is 16%. Lower brackets, credits, exclusions, and situs apportionment can materially reduce the effective rate.
When is MET-1 due?
MET-1 is generally due nine months after the date of death. An extension to file ordinarily does not automatically extend the payment deadline.
Does the federal estate tax exemption replace the Maryland threshold?
No. Maryland applies its own filing threshold and calculation. An estate can owe state estate tax even when no federal estate tax is due.
Sources
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