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Maryland Statewide Probate Guide

Settling an estate after losing someone is difficult, and Maryland’s tax rules add extra complexity worth knowing up front – it’s one of the very few states with both a state estate tax and a state inheritance tax. This guide covers what’s consistent across the whole state. For your specific county’s Register of Wills address and local filing details, see that county’s page.

Where Probate Happens

Maryland probate is administered by the Register of Wills, an elected official in each county and in Baltimore City. The Orphans’ Court (one per county, plus Baltimore City) only gets actively involved when a dispute arises – in Montgomery County, Prince George’s County, and Howard County, the Circuit Court handles probate matters instead of the Orphans’ Court. Maryland does not use Uniform Probate Code terminology; it runs its own four distinct tracks.

File The Will Promptly

Maryland law requires that whoever has custody of a document appearing to be the decedent’s last will must file it promptly with the Register of Wills in the county where the decedent was domiciled – even if it will never be offered for probate.

Step 1: Does The Estate Qualify For Small Estate Administration?

Small Estate Administration (Md. Code, Estates & Trusts § 5-601)

  • Assets subject to administration must be $50,000 or less – or $100,000 or less if the surviving spouse is the sole heir or legatee.
  • No filing fee for estates opened on or after October 1, 2022.
  • No formal Inventory is required, and no Administration Account needs Orphans’ Court approval.
  • Processed administratively by the Register of Wills, without the formality of regular probate.
  • Small estates typically close in about 2-4 months.

STEP 2: MODIFIED ADMINISTRATION (a streamlined option for larger estates)

  • Available for estates over the $50,000/$100,000 small-estate threshold, when all residuary legatees are limited to the personal representative, individuals/entities exempt from inheritance tax, or qualifying trusts, and the estate is solvent with enough assets to satisfy all bequests.
  • The personal representative must file an Election for Modified Administration within 3 months of appointment, and all residuary legatees/heirs must consent.
  • No formal Inventory or Administration Account – only a Final Report, due 10 months from appointment, with final distribution required within 12 months.
  • Modified Administration typically closes in about 10 months.

STEP 3: REGULAR (ADMINISTRATIVE) PROBATE (for larger, more complex estates)

  1. File a Petition for Administration with the Register of Wills in the relevant county.
  2. The Register issues Letters of Administration (processed without a court hearing unless someone disputes it).
  3. The personal representative inventories assets, publishes notice to creditors, and manages claims.
  4. Creditors have 6 months from death, or 2 months after first publication (whichever is later), to file claims.
  5. A final accounting is filed to close the estate.

Timeline

Small estates: 2-4 months. Modified Administration: about 10 months. Regular estates: typically 9-18 months, driven by the 6-month creditor window and final accounting requirement.

Executor Compensation

Maryland caps commissions at 9% on the first $20,000 of estate value ($1,800 max) plus 3.6% on the amount above $20,000 – this is a ceiling, not an automatic entitlement; the court awards a “reasonable” commission up to that cap.

Costs

Probate fees are assessed on a sliding scale based on the value of the probate estate (from $0 for estates under $50,000 up through several thousand dollars for estates in the millions) – confirm the exact current fee schedule with the Register of Wills, since fee brackets are set by statute and can be periodically updated.

Taxes – Maryland’S Distinctive Double Tax

Maryland is one of only a small number of states that imposes BOTH a state estate tax and a state inheritance tax:

  • State estate tax applies to estates over roughly $5 million, at rates from 0.8% to 16%.
  • State inheritance tax applies at a 10% rate to assets passing to beneficiaries who aren’t close relatives (non-exempt beneficiaries), regardless of overall estate size.

Only the federal estate tax could separately apply, and only to very large estates (federal exemption $15 million per individual for 2026).

Where This Guide Fits

This page covers what’s consistent statewide. For your specific county’s Register of Wills address, phone number, and local filing details, visit that county’s page.