Maryland
Estate law, probate process, and inheritance rules for Maryland — in plain language.
$2,500–$5,000 + statutory executor fees
Modified administration (Md. Code, Estates & Trusts §5-601)
Rate: Flat 16% above
Spouse, descendants, parents: exempt. Siblings: 10%. Others: 10%.
Elective share: 1/3 of net estate
Spouse + minor children: spouse takes 1/2. Adult children: spouse takes first $40K + 1/2 of remainder.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed within 6 months of death
- ⏱Estate tax return: 9 months after death
- ⏱Inventory: 3 months after appointment
- ⚠Maryland is the ONLY state with BOTH estate tax AND inheritance tax
- ⚠Modest estates can owe both taxes if heir is not Class A
- ⚠Md. probate is county-by-county — registers of wills practices vary
- →Aggressive lifetime gifting for estates approaching $5M
- →Class A heirs face only the estate tax
- →Trust planning + gifting for non-Class-A beneficiaries
- Md. Code, Estates and Trusts
- Md. Code Tax-General Title 7 (Estate and Inheritance Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in Maryland.
Plan Your Passing is not a law firm. The information on this site is for general educational purposes only and does not constitute legal, financial, tax, medical, or professional advice. No attorney-client relationship is created by reading this site or using any tool on it. Estate, probate, tax, and inheritance laws differ by country, state, province, county, and individual circumstance, and they change over time. You are solely responsible for confirming the laws that apply to you. Always consult a licensed attorney in your jurisdiction before making any legal, financial, or tax decision regarding wills, trusts, beneficiaries, probate, real estate transfers, gifts, or end-of-life directives. The author, operators, and affiliates of this site disclaim all liability for actions taken or not taken based on its contents.
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