Key Tax Facts: Rhode Island
- Top rate of 5.99% on income above $166,950 (single)
- Retirement income exemption up to $20,000 for those 65+
- Social Security may be exempt depending on income
- No local income taxes beyond the state rate
Estimate Your 2026 Federal and Rhode Island State Income Tax
Rhode Island State Income Tax Overview
Rhode Island uses a graduated income tax with three brackets ranging from 3.75% to 5.99% for 2024. Single filers pay 3.75% on income up to $73,450, 4.75% on income from $73,451 to $166,950, and 5.99% on income above $166,950. Rhode Island provides a standard deduction of $10,900 for single filers and $21,800 for married couples, and also allows a personal exemption credit of $500 per exemption, which phases out at higher incomes. The state taxes Social Security income for residents above certain income thresholds. Rhode Island offers a property tax relief credit for qualifying lower-income homeowners and renters.
What Is Different About Rhode Island's Income Tax
Deductions and exemptions
Rhode Island's standard deduction is $10,900 for single filers and $21,800 for joint filers for 2025, with a $5,100 personal exemption per person, and both phase out above about $260,000 of income. Federal itemized deductions do not apply.
Credits worth knowing
The state earned income credit is 16% of the federal credit and fully refundable. A property tax relief credit refunds part of property tax or rent for lower-income homeowners and renters, and there is a child and dependent care credit of 25% of the federal credit and a credit for taxes paid to other states.
Retirement, capital gains, and other income
Social Security is exempt for filers at or above full retirement age with income under about $104,000 single or $130,000 joint. A pension and annuity income modification of up to $20,000 is available under the same age and income limits, and military retirement pay became fully exempt in 2023. Capital gains are taxed as ordinary income at rates up to 5.99%.
Rules summarized from the Rhode Island Division of Taxation guidance for tax year 2026. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
Rhode Island Income Tax Brackets (Single Filers, 2026) projected
These are the Rhode Island state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds, carried forward from 2025 pending official 2026 figures. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $79,900 | 3.75% |
| $79,900 - $181,650 | 4.75% |
| Over $181,650 | 5.99% |
Source: Rhode Island Division of Taxation. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Rhode Island Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Where Rhode Island Stands Among the 50 States
Rhode Island's top rate of 5.99% ranks #14 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so Rhode Island is above the middle of the pack. It is one of 27 states with a graduated schedule, using 3 brackets; the top rate starts at $181,650 of taxable income, and the lowest bracket ends at $79,900.
On sales tax the picture is different: Rhode Island's combined state and average local rate of 7% ranks #25 of 50, against a national median of 7.00%.
Rhode Island State Tax at Five Income Levels (2026, single filer)
| Taxable income | Rhode Island tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,500 | 3.75% | 3.75% |
| $65,000 | $2,438 | 3.75% | 3.75% |
| $100,000 | $3,951 | 3.95% | 4.75% |
| $150,000 | $6,326 | 4.22% | 4.75% |
| $250,000 | $11,924 | 4.77% | 5.99% |
Brackets applied directly to the taxable-income figure shown, before Rhode Island-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Rhode Island vs. Its Neighbors on $75,000 of Taxable Income
A Rhode Island resident with $75,000 of taxable income pays about $2,813 in state income tax. Of Rhode Island's 2 neighboring states, 0 would tax that income less and 2 would tax it more -- Rhode Island is the cheapest state in its region on this measure.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Rhode Island (you) | Graduated | $2,813 | 5.99% | 7% |
| Connecticut | Rate to 6.99% | $3,375 | 6.99% | 6.35% |
| Massachusetts | Rate to 9% | $3,750 | 9% | 6.25% |
Frequently Asked Questions -- Rhode Island Income Tax
Does Rhode Island have a state income tax?
Yes. Rhode Island imposes a state income tax with a top marginal rate of 5.99%. This is separate from your federal income tax obligation.
What is the Rhode Island income tax rate for 2026?
Rhode Island uses a graduated income tax system with rates from 3.75% to 5.99%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Rhode Island state tax return?
Most full-year Rhode Island residents with income above the state filing threshold must file a state return. Check the Rhode Island Division of Taxation for current thresholds and requirements.
How accurate is this estimate?
The federal figure uses the official IRS 2026 brackets and standard deduction. The Rhode Island figure applies the 2026 single-filer rate schedule to the same taxable income; it does not model Rhode Island-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Rhode Island Division of Taxation or a tax professional before filing.
How does Rhode Island compare with nearby states?
On $75,000 of taxable income, Rhode Island collects about $2,813. Connecticut collects $3,375, Massachusetts collects $3,750. See the comparison table above.
Where does Rhode Island rank on state income tax?
Rhode Island's top rate of 5.99% ranks #14 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 7% ranks #25 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2026 federal income tax using the official IRS 2026 brackets, then applies the Rhode Island rate schedule to the same taxable income and shows both figures plus the combined total.
Where can I find official Rhode Island tax forms?
Official forms, instructions, and filing guidance are available at the Rhode Island Division of Taxation.
What is the sales tax rate in Rhode Island?
Rhode Island's combined state and average local sales tax rate is 7%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Rhode Island 2026 state taxes due?
2026 taxes are generally filed in 2027. The Rhode Island filing deadline is April 15, 2027, the same as the federal deadline.
Understanding Your Rhode Island Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Rhode Island state tax owed to the Rhode Island Division of Taxation. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Rhode Island Bill
Pre-tax retirement contributions reduce your federal and Rhode Island taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Rhode Island-specific credits and deductions that don't exist at the federal level are listed at the Rhode Island Division of Taxation -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Rhode Island's combined state-plus-average-local sales tax rate is 7%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Rhode Island Division of Taxation or a qualified tax professional for guidance specific to your situation.