✍️ Sarah Mitchell
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⚖️ Legally reviewed by James Hartley
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Last reviewed: July 2026
Affiliate Disclosure: Law-Trust.com may earn a commission when you click links to Trust & Will on this page, at no extra cost to you. Rankings are editorially independent. This is not legal advice.
⚠️ Maryland Has BOTH an Estate Tax AND an Inheritance Tax. Maryland is the only state in the United States that imposes both a state estate tax (on the estate) AND a state inheritance tax (on non-exempt beneficiaries). If you're planning to leave assets to anyone other than a spouse, child, or sibling, inheritance tax planning is critical in Maryland.
Maryland has clear, well-established will execution requirements — but it carries a significant distinction from most states: it is the only state in the United States that imposes both a state estate tax and a state inheritance tax. For Maryland residents — especially those in the Baltimore-Washington metro area with substantial home equity or retirement savings — this dual-tax environment makes estate planning critically important.
Making a legally valid will online in Maryland is entirely achievable. The tax planning layer, however, is where Maryland residents should pay particular attention.
Is an Online Will Legal in Maryland?
Yes — online wills are fully legal in Maryland when properly executed.
Under Md. Code, Estates and Trusts § 4-102, a valid Maryland will must be: (1) in writing; (2) signed by the testator, or by some other person for the testator in the testator's presence and at the testator's direction; and (3) attested and signed by two or more credible witnesses in the presence of the testator. The testator must be at least 18 years old (§ 4-101).
Notarization is not required for a valid Maryland will. However, a self-proving affidavit is strongly recommended — it allows the will to be admitted to the Register of Wills without requiring witnesses to appear and testify.
Holographic Wills: NOT Valid in Maryland
Maryland does not recognize holographic wills. All wills must meet the formal execution requirements: in writing, signed, and witnessed by two credible witnesses. A handwritten, unwitnessed will has no legal effect in Maryland.
Electronic Wills in Maryland
Maryland enacted remote online notarization (RON) legislation. However, Maryland has not yet enacted the Uniform Electronic Wills Act as of 2026. Your online will should be printed and physically signed with two witnesses present.
Maryland Will Requirements Checklist
✔ Maryland Legal Will Requirements
- You are at least 18 years old (Md. Code, E&T § 4-101) and of sound mind
- The will is in writing (typed or printed — holographic NOT valid)
- You sign the will in the presence of your witnesses
- At least two credible witnesses sign in your presence
- Witnesses should be disinterested (not beneficiaries) — § 4-105
- Notarization NOT required — self-proving affidavit strongly recommended
- No specific form language required by Maryland law
Maryland's Dual Tax System: Estate Tax + Inheritance Tax
This is the most critical section for Maryland estate planning. Maryland is the only state in the US with both types of death taxes.
Maryland Estate Tax
Maryland imposes a state estate tax under Md. Code, Tax-General § 7-302 et seq. Key facts:
- Exemption: $5,000,000 per person (the exemption was increased to $5M and has been maintained at this level)
- Rate: up to 16% on the taxable estate above the exemption
- The Maryland estate tax is paid by the estate before distribution
- Unlike the federal estate tax, Maryland does not offer portability — married couples cannot combine their exemptions without trust planning
- Surviving spouses are exempt from Maryland estate tax
Maryland Inheritance Tax
Maryland also imposes an inheritance tax under Md. Code, Tax-General § 7-202 et seq. Key facts:
- Rate: 10% of the clear value of property passing to non-exempt beneficiaries
- Who is EXEMPT from inheritance tax: surviving spouse, children (including adopted and stepchildren), grandchildren, great-grandchildren, parents, grandparents, siblings, and spouses of children ("in-laws" who survive the deceased's child)
- Who PAYS inheritance tax (10%): aunts, uncles, nieces, nephews, cousins, friends, domestic partners (unless legally recognized), and any other recipient not in the exempt category
- The inheritance tax is generally collected by the personal representative from each non-exempt beneficiary's share
Example: If you leave $100,000 to a nephew in Maryland, the nephew pays $10,000 in Maryland inheritance tax (10%). If you leave the same $100,000 to your child, there is no inheritance tax. Who you choose as beneficiaries has real financial consequences in Maryland.
Planning Around Maryland's Taxes
Maryland's dual tax system makes thoughtful beneficiary selection and estate planning more important here than in most states. Strategies Maryland residents often consider:
- Leave assets to exempt beneficiaries — maximizes what recipients actually receive
- Charitable bequests — qualify for both estate and inheritance tax deductions
- Life insurance in an irrevocable trust — death benefit may pass outside the taxable estate
- Bypass trust (AB trust) — for married couples to preserve both estate tax exemptions
- Lifetime gifts — Maryland follows federal gift tax rules; annual exclusion gifts ($18,000/person in 2026) reduce the estate
Maryland Probate: How It Works
Maryland has a distinctive probate system compared to most states. Probate is administered by the Register of Wills in each county (and Baltimore City), supervised by the Orphans' Court (or Circuit Court, which acts as the Orphans' Court in some counties). The process includes:
- Filing the will and petition with the Register of Wills
- Appointment of the personal representative (executor)
- Publication of notice to creditors — Maryland creditors have 6 months from the date of death to file claims
- Inventory and appraisal of estate assets
- Payment of debts, Maryland estate and inheritance taxes, and federal estate taxes
- Final account and distribution to beneficiaries
Small Estate Procedure
Maryland provides a simplified small estate procedure under Md. Code, Estates and Trusts § 5-601. Estates with a gross value of $50,000 or less (or $100,000 if the sole legatee is the surviving spouse) qualify for this streamlined process. The small estate procedure reduces paperwork, eliminates inventory requirements, and simplifies the overall administration significantly.
Best Online Will Services for Maryland Residents
Best overall — Maryland-compliant, living trust option important for MD tax planning
Will plan from
$199
Maryland ET § 4-102 Compliant
Living Trust Available
Healthcare Directive
Durable POA
Free Updates
Trust & Will is our top pick for Maryland residents. The living trust option (Trust Plan, $299) is especially valuable in Maryland where a revocable trust can help minimize estate tax exposure and avoid the Orphans' Court process entirely for trust assets. For estates clearly under $5M, the Will Plan provides an excellent foundation.
✅ Pros
- Maryland-compliant documents
- Living trust available for estate tax planning
- Healthcare directive included
- Free lifetime updates
❌ Cons
- Bypass trust for MD estate tax needs attorney
- Inheritance tax planning advice needs attorney
Start Your Maryland Will at Trust & Will →
Good for Maryland residents wanting attorney access for tax questions
Will plan from
$99
MD-Compliant
Attorney Network
Estate Tax Guidance
LegalZoom is particularly valuable for Maryland residents whose estates may approach the $5M estate tax threshold or who are leaving assets to non-exempt beneficiaries — the attorney subscription provides access to Maryland attorneys who can advise on the inheritance tax implications.
✅ Pros
- MD attorney access
- Estate tax planning guidance
- MD-compliant documents
❌ Cons
- Upsells add cost
- Updates extra
Visit LegalZoom →
Flexible subscription with Maryland documents
From
$39.99/mo
MD Templates
Attorney Q&A
Cancel Anytime
Rocket Lawyer provides Maryland-compliant will templates plus attorney Q&A. The attorney access can be valuable given Maryland's complex dual-tax environment. Good for those needing multiple documents.
✅ Pros
- Unlimited docs
- Attorney Q&A for MD tax questions
- Cancel anytime
❌ Cons
- Monthly subscription
- Less comprehensive guidance
Visit Rocket Lawyer →
Budget option for simple Maryland estates (under $50K small estate)
From
$9.95/mo
Low Cost
MD Templates
Fast
LawDepot is the most affordable option and provides Maryland-compliant will templates. Best for simple estates with exempt beneficiaries where inheritance tax is not a concern.
✅ Pros
- Very affordable
- Quick process
- MD-compliant
❌ Cons
- No inheritance tax guidance
- Subscription required
Visit LawDepot →
Maryland Service Comparison
| Service | Price | Best For | Maryland Notes |
|---|
| Trust & Will (Will Plan) | $199 | Best overall | E&T § 4-102 compliant, advance directive |
| Trust & Will (Trust Plan) | $299 | Estate tax planning | Living trust to reduce/avoid MD probate |
| LegalZoom | $99+ | Attorney access | MD attorney for inheritance/estate tax Qs |
| Rocket Lawyer | $39.99/mo | Multiple docs | Unlimited MD templates + Q&A |
| LawDepot | $9.95/mo | Budget/simple | MD-compliant basic will |
| MD Attorney | $1,200–$3,000+ | Complex/large estates | Bypass trust, inheritance tax planning, Orphans' Court guidance |
Ready to Make Your Maryland Will?
Trust & Will generates Maryland-compliant documents with living trust options — essential for MD residents navigating the dual estate/inheritance tax environment.
Start Your Maryland Will at Trust & Will →
Related Resources
Frequently Asked Questions
Is an online will legal in Maryland?
Yes. Online wills are fully legal in Maryland under Md. Code, Estates and Trusts § 4-102 if they are in writing, signed by the testator (age 18+), and attested by two credible witnesses in the testator's presence. Notarization is not required; a self-proving affidavit is strongly recommended.
Does Maryland have a state estate tax?
Yes. Maryland imposes a state estate tax under Tax-General § 7-302 et seq. with an exemption of $5,000,000 per person and rates up to 16%. Unlike the federal system, Maryland does not offer portability for married couples — bypass trust planning may be needed.
Does Maryland have an inheritance tax?
Yes — Maryland is the ONLY state with both an estate tax AND an inheritance tax. The Maryland inheritance tax is 10% on property passing to non-exempt beneficiaries (Tax-General § 7-202). Exempt: spouses, children, grandchildren, parents, grandparents, siblings. Non-exempt (taxed at 10%): nieces, nephews, friends, and others outside the exempt category.
How many witnesses does a Maryland will require?
Maryland requires at least two credible witnesses who must sign in the testator's presence (E&T § 4-102). Disinterested witnesses (non-beneficiaries) are strongly recommended under § 4-105.
Are holographic wills valid in Maryland?
No. Maryland does NOT recognize holographic wills. All wills must be in writing and witnessed by two credible witnesses. A handwritten, unwitnessed will has no legal effect in Maryland.
What is Maryland's small estate threshold?
Maryland's small estate procedure applies to estates with a gross value of $50,000 or less (or $100,000 if the sole legatee is the surviving spouse) under E&T § 5-601. This simplified process reduces the administrative burden for qualifying smaller estates.
What court handles probate in Maryland?
Maryland probate is unique — it's administered by the Register of Wills in each county (and Baltimore City), supervised by the Orphans' Court (or Circuit Court in some counties). Creditors have 6 months from the date of death to file claims.
How much does an online will cost in Maryland?
Online will services for Maryland residents cost $89–$199 for a complete will package. Trust & Will's will plan is $199. Maryland estate planning attorneys charge $1,200–$3,000+ for a will package, and more if estate or inheritance tax planning is needed — making online services excellent value for straightforward estates.