Updated October 7, 2026. Quick answer: Maryland’s estate tax exemption is $5,000,000 for deaths in 2026, and the statute carries the same $5,000,000 forward with no end date or indexing, so it also applies to 2027 unless the General Assembly changes it. The federal exclusion is $15,000,000 for 2026.
Maryland estate tax exemption: 2026 and 2027 at a glance
| Item | What the documents say |
|---|---|
| Exemption, 2026 deaths | $5,000,000 |
| How it is set | Fixed by statute for deaths on or after January 1, 2019, not indexed |
| 2027 figure | $5,000,000, because the statute has no end date or indexing |
| Rates | Top rate 16% on the portion over $10,040,000 |
| Return and deadline | Form MET-1, due nine months after death |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Sources | Maryland General Assembly; Maryland Department of Legislative Services; Comptroller of Maryland; IRS Revenue Procedure 2025-32 |
What changes in 2027
Maryland’s Tax-General section 7-309 caps the unified credit at the credit for a $5,000,000 exclusion for a decedent dying on or after January 1, 2019, plus any deceased spousal unused exclusion amount calculated under paragraph (9) of that subsection, which paragraph (9) allows only on the conditions it lists, so a surviving spouse’s estate can have more than $5,000,000. The 2026 Regular Session edition prints no end date for the figure.
The Department of Legislative Services explains the design: Maryland decoupled from increases in the federal unified credit. That is why the $5,000,000 stays put while the federal base is $15,000,000.
A 2026 bill, SB 211, proposed repealing the estate tax, and its fiscal note is for the first reader dated January 19, 2026. This page could not confirm what happened to it, and the 2026 statute edition read still prints $5,000,000.
How the Maryland estate tax works
The Comptroller’s Tip 42 lists the filing threshold as $5,000,000 for deaths in 2019 and after, and the return is filed with the Comptroller nine months after the date of death. The legislative note describes the top marginal rate as 16%, applied to the portion over $10,040,000.
In the documents’ own words
- Tax-General 7-309 (2026RS) (Maryland General Assembly): “$5,000,000 for a decedent dying on or after January 1, 2019, plus any deceased spousal unused exclusion amount calculated in accordance with paragraph (9) of this subsection”
- SB 211 Fiscal and Policy Note, Maryland Estate Tax: Repeal (Maryland Department of Legislative Services): “Maryland decoupled from increases in the value of the federal unified credit”
How this compares with the federal exemption
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”. CMG’s page on the federal exemption for 2027 is the federal estate tax exemption for 2027. The state figure on this page is not the federal one: it is the amount at which Maryland starts to tax an estate.
What the documents do not say
- Maryland’s statute does not print a bracket table; the tax follows a federal credit table that the documents read do not reproduce, so this page gives only the top rate.
- Whether SB 211 passed was not verified.
Common mistakes
- Assuming Maryland follows the federal $15,000,000 base; it stayed at $5,000,000.
- Forgetting that Maryland also has an inheritance tax, which has its own rules.
Related: Maryland estate tax (2026), estate tax by state, the federal estate tax exemption for 2027, Maryland probate cost, and Maryland retirement taxes.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for estate planning
If your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your estate
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment through this service, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Tax-General 7-309 (2026RS): https://mgaleg.maryland.gov/2026RS/Statute_Web/gtg/7-309.pdf
- Tax-General 7-305 (2026RS): https://mgaleg.maryland.gov/2026RS/Statute_Web/gtg/7-305.pdf
- SB 211 Fiscal and Policy Note, Maryland Estate Tax: Repeal: https://mgaleg.maryland.gov/2026RS/fnotes/bil_0001/sb0211.pdf
- What you need to know about Maryland’s estate tax (Tip 42): https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/personal/tip42.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 7, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.