Comprehensive statutory analysis of Rhode Island individual income tax rates, Department of Revenue filing forms, extension guidelines, telecommuting sourcing rules, and pass-through entity tax provisions.
Primary Resident FormForm RI-1040 (Resident Individual Income Tax Return)
Nonresident FormForm RI-1040NR (Nonresident Individual Income Tax Return)
Convenience of Employer RuleNo
Reciprocity AgreementsNone
Community Property StateCommon Law
State Estate/Inheritance TaxYes (Separate State Tax)
QSBS IRC § 1202 ConformityState Specific / Under Review
Marginal Rate Ladder: Rhode Island
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-09). Ranks Rhode Island against all 51 jurisdictions.
2026 Legislative & Statutory Highlights
Rhode Island operates a 3-bracket graduated income tax with rates of 3.75%, 4.75%, and a top rate of 5.99% applying to taxable income over approximately $175,000. Rhode Island phases out standard deductions and personal exemptions for high-income taxpayers.
Rhode Island operates a graduated personal income tax schedule with marginal brackets reaching up to 6.0%. Tax parameters are indexed annually or enacted through state legislative sessions. Taxpayers should ensure that adjustments for federal bonus depreciation, Section 179 expensing, and Net Operating Loss (NOL) carryforwards follow Rhode Island's specific rolling or static Internal Revenue Code conformity date.
Filing Forms, Deadlines & Extension Guidelines
Full-Year Resident ReturnForm RI-1040 (Resident Individual Income Tax Return)
Nonresident / Part-Year ReturnForm RI-1040NR (Nonresident Individual Income Tax Return)
Statutory Filing Calendar & Extension Provisions:Automatic 6-month extension to October 15 via Form RI-4868, with payment due April 15.
Rhode Island taxes residents on all income. Nonresidents performing work in Rhode Island are taxed on Rhode Island source wages.
Cross-Border Tax Credits:If you are an Rhode Island resident earning wages in another state that also levies income tax, Rhode Island generally permits a resident credit for taxes paid to other jurisdictions (subject to statutory percentage limitations) to avoid unconstitutional double taxation.
Pass-Through Entity (PTE) Tax & Small Business Rules
Rhode Island enacted an elective Pass-Through Entity Tax (PTE Tax) at 5.99%, allowing businesses to pay tax at the entity level to provide full federal deductibility.
Estate & Inheritance Tax
Rhode Island imposes a state estate tax with an indexed exemption threshold of approximately $1.85 million, with graduated rates up to 16%.
Local & County Taxes
Rhode Island municipalities do not levy local personal income taxes.
Worked Tax Example: $120,000 W-2 Earner in Rhode Island
A single filer in Providence earning $120,000 pays approximately $5,460 in Rhode Island state income tax, an effective rate of 4.55%.
Gross W-2 Wages$120,000
Est. State Tax$5,460
Effective State Rate4.55%
Calculate Your 2026 Rhode Island Tax Liability
Enter your taxable income, filing status, and municipal details below to calculate your customized state tax liability and print your executive summary.
Structure
graduated
Top rate
6.0%
State tax
$3,018
Eff. rate (state+local)
3.8%
Graduated system, top rate 5.99%. Estate tax applies (with a substantial exemption). 2026 thresholds — verify against RI DOR. Not a community property state.
⚠ Some figures for this state are not yet fully verified — confirm with the state Department of Revenue before relying on them.
Official Executive Tax Dossier · Form 1040 Statutory Mapping
2026 Executive Rhode Island State Tax Audit Summary
STATUTORY SEAL:FT-2026-IRS-1D64EC41IRS Rev. Proc. 2025-32 Verified
Gross Income$80,000
Taxable Income$80,000
Total Combined Tax$3,018
Effective Total Rate3.8%
Statutory Governing Authority: Rhode Island Department of Revenue Statutory Tax Code · Top Marginal Rate: 6.0% · Tax Foundation 2026 State Tax Rates & Brackets Report
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Does Rhode Island have a state personal income tax in 2026?
Yes. Rhode Island operates a graduated personal income tax schedule with marginal brackets reaching up to 6.0%. Taxpayers must file an annual return if gross income exceeds statutory filing thresholds.
What is the 2026 individual income tax filing deadline for Rhode Island?
The regular filing deadline for Rhode Island individual income tax returns is April 15, 2026. Taxpayers seeking an extension may receive up to 6 additional months to file, but any tentative tax due must be paid by the original deadline to prevent late-payment interest and statutory penalties.
How does Rhode Island treat remote workers and telecommuters?
Rhode Island taxes residents on all income. Nonresidents performing work in Rhode Island are taxed on Rhode Island source wages.
Can small business owners in Rhode Island bypass the federal $10,000 SALT cap?
Rhode Island enacted an elective Pass-Through Entity Tax (PTE Tax) at 5.99%, allowing businesses to pay tax at the entity level to provide full federal deductibility.
Does Rhode Island impose a separate estate or inheritance tax?
Rhode Island imposes a state estate tax with an indexed exemption threshold of approximately $1.85 million, with graduated rates up to 16%.
Source-verified — not professional advice
Every figure on this page is checked in-house against its primary source — IRS revenue procedures and publications, state Departments of Revenue, and the text of the underlying statute — before publication. Last reviewed 2026-10-20. The full source list is at the bottom of this page. If you spot an error, see our corrections & standards policy.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.