Maryland has its own estate tax with an exemption of about $5M and a top rate of 16% — well below the $15M federal exemption, so more estates are affected.
Only the value of a taxable estate above the $5M exemption is taxed, at rates topping out around 16%. The unlimited marital deduction and charitable gifts reduce the taxable estate. Estimate your Maryland and federal tax together in the estate tax calculator.
Because the Maryland exemption is far below the federal level, even middle-class estates with a home and retirement savings can be exposed. Lifetime gifting (see the gift tax calculator) and the step-up in basis (the step-up calculator) are common tools. Confirm current figures with Maryland, as exemptions are indexed.