Maryland Probate Quick Facts
Maryland is one of only a handful of states with both a state estate tax and a state inheritance tax.
Estate Tax: Applies to estates with a gross value over $5,000,000 (2024). Rate up to 16% on the amount above the exemption. File Maryland Form MET-1.
Inheritance Tax: 10% tax on assets passing to non-exempt beneficiaries. Close relatives are exempt (spouse, children, grandchildren, parents, siblings, stepchildren). "Collateral heirs" — siblings were added to the exempt list in 2012, but aunts, uncles, nieces, nephews, cousins, and non-relatives (friends, domestic partners not in registered partnerships) are subject to the 10% tax. File Maryland Form 100.
Maryland Small Estate Procedure
Maryland's Small Estate Procedure ($50,000 general; $100,000 when surviving spouse is sole heir) still requires filing a petition with the Register of Wills. Unlike Virginia or West Virginia where the affidavit is presented directly to the bank, Maryland's small estate goes through the Register of Wills office — but with a streamlined, faster process. Real estate can be included in a Maryland Small Estate proceeding.
| Threshold | Who Qualifies | Real Estate? | Court Filing? |
|---|---|---|---|
| $50,000 net estate | Any successor or heir | ✅ Can be included | Yes — Register of Wills petition |
| $100,000 net estate | Surviving spouse as sole heir/legatee | ✅ Can be included | Yes — Register of Wills petition |
Maryland Probate: 8 Key Phases
File the petition for probate with the Register of Wills in the county or Baltimore City where the deceased was domiciled. Maryland has 24 jurisdictions (23 counties + Baltimore City). Submit the original will and certified death certificate. Pay the filing fee. Take the oath and receive Letters of Administration.
Baltimore City, Anne Arundel County, and Montgomery County have dedicated Orphans' Court judges who preside over contested probate matters. All other Maryland counties use the Circuit Court as the Orphans' Court. In all 24 jurisdictions, the Register of Wills is the day-to-day administrator for probate.
Publish a Notice to Creditors in a newspaper of general circulation in the county. The creditor period is 6 months from the date of first publication (MD ET § 8-103). Mail direct written notice to all known creditors. No final distributions before 6 months from first publication.
File an Inventory of all estate assets with the Register of Wills within 3 months of appointment (MD ET § 7-201). List all probate assets with their fair market values as of the date of death. Obtain appraisals for real estate and high-value personal property.
Collect all estate assets, pay ongoing expenses, and maintain meticulous records. All receipts and disbursements will be reported in the Annual Account filed with the Register of Wills.
After the 6-month creditor period expires, pay valid claims in priority order. Assess and pay Maryland estate tax (estates over $5M) and inheritance tax (non-exempt beneficiaries at 10%).
| Maryland Tax | When Applies | Form | Due Date |
|---|---|---|---|
| Estate Tax | Gross estate > $5,000,000 | Form MET-1 | 9 months after death |
| Inheritance Tax | Non-exempt beneficiaries (10%) | Form 100 | Before distribution to non-exempt heirs |
| Individual Income Tax | Always — final return | Form 502 | April 15 |
| Fiduciary Income Tax | If estate earns income | Form 504 | April 15 |
File the first Annual Account with the Register of Wills covering all estate receipts and disbursements from appointment through the end of the first accounting period. The first account is due 9 months after the appointment date. File subsequent accounts annually until the estate is closed.
After all debts, taxes, and accounts are satisfied, distribute assets to heirs per the will or intestacy. Obtain signed receipts from each distributee. Transfer real estate by deed recorded with the county Land Records office (Circuit Court Clerk).
File the Final Account with the Register of Wills summarizing all estate transactions. The Register reviews and approves the Final Account. The Orphans' Court (or Circuit Court acting as Orphans' Court) issues an Order of Discharge, formally closing the estate.
Maryland Income Tax Rates
Maryland has both a state income tax and a county income tax. The combined rate varies by county.
| Component | Rate | Notes |
|---|---|---|
| State income tax (top rate) | 5.75% | On income over $250,000 (single) / $300,000 (joint) |
| County income tax | 1.75%–3.2% | Varies by county; Baltimore City: 3.2% (highest) |
| Typical combined rate | 7%–8%+ | One of the highest combined rates in the mid-Atlantic |
Maryland Will Requirements
| Will Type | Requirements | Valid in MD? |
|---|---|---|
| Attested will (standard) | Written, signed by testator, signed by 2 witnesses | ✅ Yes |
| Holographic will | Entirely in testator's handwriting, signed — no witnesses | ✅ Yes (MD ET § 4-103) |
| Self-proved will | Notarized acknowledgment at time of execution | ✅ Yes (preferred) |
| Electronic will | Maryland Uniform Electronic Wills Act enacted — check current law | ⚠️ Check current status |
Maryland Intestacy (No Will) — MD ET § 3-102
| Heirs Surviving | Distribution |
|---|---|
| Spouse only (no children/parents) | Entire estate to surviving spouse |
| Spouse + minor children | ½ to spouse; ½ to children equally |
| Spouse + adult children | ½ to spouse; ½ to children equally |
| Spouse + surviving parent (no children) | $15,000 + ½ of remainder to spouse; balance to parent(s) |
| Children only (no spouse) | Equal shares to all children |
| No spouse, no children | Parents, then siblings, then next of kin |
Maryland Inheritance Tax: Who Pays?
| Beneficiary | Exempt? | Tax Rate |
|---|---|---|
| Surviving spouse | ✅ Exempt | 0% |
| Children and stepchildren | ✅ Exempt | 0% |
| Grandchildren and step-grandchildren | ✅ Exempt | 0% |
| Parents and stepparents | ✅ Exempt | 0% |
| Siblings (added to exempt list in 2012) | ✅ Exempt | 0% |
| Aunts and uncles | ❌ Not exempt | 10% |
| Nieces and nephews | ❌ Not exempt | 10% |
| Cousins | ❌ Not exempt | 10% |
| Friends and non-relatives | ❌ Not exempt | 10% |
| Domestic partners (non-registered) | ❌ Not exempt | 10% |
MD Probate vs. Neighboring States
| Feature | MD | VA | WV | PA | DE |
|---|---|---|---|---|---|
| UPC State? | No | No | No | No | Yes |
| Court | Register of Wills / Orphans' Court | Circuit Court + Commissioner | County Commission | Register of Wills | Register of Wills |
| Creditor Period | 6 months from pub. | 1 year from qualification | 60 days from pub. | 1 year from appt. | 8 months from appt. |
| Small Estate | $50K ($100K spouse) — court filing | $50K — no court | $100K — no court | $50K — no court | $30K — no court |
| Estate Tax | Yes — $5M exemption | None | None | None | None |
| Inheritance Tax | Yes — 10% (non-exempt) | None | None | Yes — 4.5–15% | None |
| Typical Duration | 10–16 months | 12–18 months | 6–12 months | 12–18 months | 8–14 months |
Frequently Asked Questions
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