Rhode Island Income Tax Calculator, Rates, and Brackets for 2026
Rhode Island has three income tax brackets with income tax rates from 3.75% to 5.99% for 2026. Compare RI state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Rhode Island ranks among states.
Rhode Island has three individual income tax brackets with rates of 3.75%, 4.75%, and 5.99% for 2026. The same rates and taxable-income thresholds apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household. Deductions and personal exemptions vary by filing status and household circumstances, so the same household income can produce different tax amounts. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Rhode Island Form RI-1040 returns are generally due April 15, 2027.
Rhode Island's income tax rates remain unchanged from 2025, but its bracket thresholds, standard deductions, and personal exemptions increased for 2026 through annual inflation adjustments. The Division of Taxation has published these 2026 amounts, which are used in the estimates on this page. Looking ahead, legislation enacted in 2026 introduces a high-income surtax, often called the millionaire tax, beginning in 2027. The additional tax phases in over three years and does not apply to 2026 income. The Rhode Island millionaire tax FAQ explains the future rates and income threshold.
Tax Calculator
Rhode Island Income Tax Calculator for 2026
Enter annual household income and select a filing status to compare Rhode Island with all 50 states for 2026. Results open in our All 50 States income tax calculator with Rhode Island highlighted. The examples below provide a starting point, showing estimated Rhode Island income tax for a Single filer earning $50,000 to $150,000 annually. State Rank changes with income because some states apply a flat rate, while others tax higher portions of income at increasingly higher rates.
How Much Will You Pay in Rhode Island?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,258 | 3.75% | 2.52% | 20 |
| $75,000 | $2,196 | 3.75% | 2.93% | 15 |
| $100,000 | $3,148 | 4.75% | 3.15% | 16 |
| $125,000 | $4,336 | 4.75% | 3.47% | 19 |
| $150,000 | $5,523 | 4.75% | 3.68% | 21 |
2026 Rhode Island State Tax: Single filer, full-year resident, wages only, and no dependents. Includes the $11,200 standard deduction and $5,250 personal exemption, with no other adjustments or credits. Federal, payroll, and local taxes are excluded.
2026 Rhode Island State Rank: Compares all 50 states at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures and include the District of Columbia. Equal rates share a rank. Rhode Island falls in the low to moderate range of our national rankings across these examples, ranking from 15th to 21st lowest. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,148 in Rhode Island state income tax for 2026. The marginal tax rate is 4.75%. The effective rate is lower at 3.15% because of the standard deduction, personal exemption, and income taxed in the lower bracket.
Tax Rates
Rhode Island Income Tax Rates
Rhode Island has three individual income tax brackets with rates of 3.75%, 4.75%, and 5.99% for 2026. The same taxable-income thresholds apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The table shows each filing status separately to make that shared schedule clear. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all income to be taxed at the higher rate.
2026 Rhode Island Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 3.75% | $0 - $82,050 | $0 - $82,050 | $0 - $82,050 | $0 - $82,050 |
| 2 | 4.75% | $82,051 - $186,450 | $82,051 - $186,450 | $82,051 - $186,450 | $82,051 - $186,450 |
| 3 | 5.99% | $186,451+ | $186,451+ | $186,451+ | $186,451+ |
Rhode Island's 3.75%, 4.75%, and 5.99% rates have applied since 2011, but the bracket thresholds are adjusted annually for inflation. For 2026, the first threshold increased from $79,900 to $82,050, and the second increased from $181,650 to $186,450. These increases allow more taxable income to remain in the lower brackets. The state also adjusts its standard deduction and exemption amounts annually.
Compare States
Compare Rhode Island to Other States
The table below compares estimated state income tax for a Single filer earning $75,000 annually. It includes nearby states, plus California and Florida for a broader comparison. States are ordered from lowest to highest estimated tax, with the difference measured against Rhode Island. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Rhode Island vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Florida | 1 | $0 | −$2,196 | 0% | 0.00% |
| New Hampshire | 1 | $0 | −$2,196 | 0% | 0.00% |
| Rhode Island | 15 | $2,196 | $0 | 3.75% | 2.93% |
| Vermont | 21 | $2,446 | +$250 | 6.6% | 3.26% |
| California | 30 | $2,775 | +$579 | 8% | 3.70% |
| New York | 43 | $3,453 | +$1,257 | 5.4% | 4.60% |
| Connecticut | 44 | $3,475 | +$1,279 | 5.5% | 4.63% |
| Massachusetts | 46 | $3,530 | +$1,334 | 5% | 4.71% |
2026 State Income Tax Comparison: Single filer, full-year resident of each state, wages only, and no dependents. Results follow the All 50 States calculator's deductions, exemptions, and credit assumptions. Federal, payroll, and local taxes are excluded. California and Vermont estimates retain prior-year amounts where indicated in the calculator's source notes.
2026 State Rank: Compares all 50 states at $75,000 of income, with 1 representing the lowest effective rate. Rankings use unrounded figures, include the District of Columbia, and give equal rates the same rank. A negative difference means less tax than Rhode Island, while a positive difference means more. Tax and differences are rounded to whole dollars. Marginal rates are the applicable statutory rates before credit or other adjustment effects. See the state income tax calculator for the full comparison, assumptions, and sources.
Key takeaway: At $75,000 of annual income, Rhode Island's estimated $2,196 state tax is lower than every other state with income tax shown here. Massachusetts is $1,334 higher, while Florida and New Hampshire impose no individual income tax. This comparison covers state income tax only, so it does not capture differences in local, property, or sales taxes or other household costs.
Examples
Rhode Island Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Rhode Island residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Rhode Island starts with federal adjusted gross income and uses its own standard deduction and personal exemptions. The federal standard deduction does not reduce Rhode Island taxable income. These examples apply the state standard deduction and personal exemptions, with no other deductions, Rhode Island additions or subtractions, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Rhode Island Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $11,200 | $22,400 |
| Personal Exemption | $5,250 | $10,500 |
| Taxable Income | $58,550 | $117,100 |
| State Income Tax | $2,196 | $4,742 |
| Effective Tax Rate | 2.93% | 3.16% |
| Marginal Tax Rate | 3.75% | 4.75% |
Looking at the table above, we can see that taxable income doubles from $58,550 for Single to $117,100 for Married Filing Jointly. All of the Single filer's taxable income falls within the 3.75% bracket. The joint household has $35,050 above the $82,050 threshold, and that portion is taxed at 4.75%. The joint effective rate is therefore higher at 3.16%, compared with 2.93% for Single. Before rounding, the joint tax is $350.50 higher than the combined tax of two single filers who each earn $75,000. This simplified comparison shows a Rhode Island marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Rhode Island standard deduction is $11,200 and the personal exemption is $5,250. With wages only and no other adjustments, subtracting these amounts leaves $58,550 of Rhode Island taxable income.
- Rhode Island taxable income: Subtract the state standard deduction and personal exemption from household income. $75,000 − $11,200 − $5,250 = $58,550
- Estimated Rhode Island income tax: All $58,550 falls below the $82,050 first-bracket limit. Multiply by 3.75%. $58,550 × 0.0375 = $2,195.63
Rhode Island effective tax rate: $2,195.63 divided by $75,000 of household income equals 2.93%, rounded. The estimated state income tax rounds to $2,196 in the comparison table.
Rhode Island marginal tax rate: 3.75%, the rate applied to the next dollar of Rhode Island taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Rhode Island standard deduction is $22,400, and the personal exemptions total $10,500 for the two spouses. After subtracting these amounts, $117,100 remains taxable. The first $82,050 is taxed at 3.75%, and the remaining $35,050 is taxed at 4.75%.
- Rhode Island taxable income: Subtract the joint standard deduction and both personal exemptions from household income. $150,000 − $22,400 − $10,500 = $117,100
- Tax on the first bracket: Multiply the first $82,050 by 3.75%. $82,050 × 0.0375 = $3,076.875
- Tax on the second bracket: Subtract $82,050 from $117,100, leaving $35,050. Multiply that portion by 4.75%. $35,050 × 0.0475 = $1,664.875
- Estimated Rhode Island income tax: Add the tax from both brackets. The extra decimal place above keeps the amounts unrounded until this step. $3,076.875 + $1,664.875 = $4,741.75
Rhode Island effective tax rate: $4,741.75 divided by $150,000 of household income equals 3.16%, rounded. The estimated state income tax rounds to $4,742 in the comparison table.
Rhode Island marginal tax rate: 4.75%, the rate applied to the next dollar of Rhode Island taxable income in this example. This rate applies only to the portion above $82,050, not to all household income.
Takeaway
Rhode Island Income Tax Takeaways
Higher rates apply only to income within each bracket: Rhode Island's 2026 rates are 3.75%, 4.75%, and 5.99%. The calculation applies these rates after subtracting the state standard deduction and personal exemptions. Entering a higher bracket does not cause the income in lower brackets to be taxed at the higher rate.
The effective rate shows the share of household income paid in state tax: Our Single example at $75,000 produces an estimated $2,196 tax and a 2.93% effective rate. The Married Filing Jointly example at $150,000 produces $4,742 tax and a 3.16% effective rate. Both effective rates are below their respective marginal rates of 3.75% and 4.75%.
Joint deductions double, but tax brackets do not: The married couple receives twice the Single standard deduction and personal exemption amount. However, both filing statuses reach the 4.75% bracket above $82,050 of taxable income. In our equal-earner comparison, the joint household owes $350.50 more than two Single filers before rounding. This example shows how a marriage penalty can arise even when deductions and exemptions double.
State comparisons change with income: For Single filers, Rhode Island ranks 15th lowest in effective state income tax at $75,000 and 21st at $150,000 under the calculator's assumptions. A comparison at one income level does not establish which state will have lower income tax at every income level. These estimates exclude federal, payroll, and local taxes, and they do not measure the total tax burden or cost of living.
FAQ
Frequently Asked Questions
What is the Rhode Island income tax rate for 2026?
Rhode Island has three individual income tax rates for 2026: 3.75%, 4.75%, and 5.99%. The same taxable-income brackets apply to all filing statuses. Each rate applies only to the portion of taxable income within that bracket, after applicable state deductions and exemptions.
How much Rhode Island income tax is owed on $75,000?
A Single filer earning $75,000 in wages owes an estimated $2,196 in Rhode Island state income tax for 2026. This assumes full-year residency, no dependents, the $11,200 state standard deduction, one $5,250 personal exemption, and no other adjustments or credits. The remaining $58,550 of taxable income falls entirely within the 3.75% bracket. The effective state income tax rate is 2.93%. Federal and payroll taxes are separate.
How much Rhode Island income tax is owed on $100,000?
A Single filer earning $100,000 in wages owes an estimated $3,148 in Rhode Island state income tax for 2026. This assumes full-year residency, no dependents, the $11,200 state standard deduction, one $5,250 personal exemption, and no other adjustments or credits. Taxable income is $83,550, with the first $82,050 taxed at 3.75% and the remaining $1,500 taxed at 4.75%. The effective state income tax rate is 3.15%. Federal and payroll taxes are separate.
What is the Rhode Island marginal tax rate?
The Rhode Island statutory marginal income tax rate for 2026 is 3.75% through $82,050 of taxable income, 4.75% above $82,050 through $186,450, and 5.99% above $186,450. The marginal rate applies to the next dollar of taxable income. All filing statuses use these thresholds.
What is the Rhode Island effective tax rate?
The effective state income tax rate is Rhode Island income tax divided by household income. Our 2026 Single examples produce effective rates of 2.93% at $75,000 and 3.15% at $100,000. The joint example at $150,000 produces a 3.16% effective rate. These are example results, not a single rate that applies to every household.
Does Rhode Island have a standard deduction?
Yes. For 2026, Rhode Island's standard deduction is $11,200 for Single and Married Filing Separately, $22,400 for Married Filing Jointly, and $16,800 for Head of Household. The amounts are adjusted annually for inflation and reduced at higher incomes. Rhode Island uses its own standard deduction rather than the federal standard deduction or federal itemized deductions.
Does Rhode Island have a personal exemption?
Yes. Rhode Island allows a $5,250 personal exemption for an eligible taxpayer for 2026. A married couple filing jointly can claim $10,500 for the two spouses. The exemption reduces taxable income and is separate from the state standard deduction. It is adjusted annually for inflation and phases out at higher incomes.
Does Rhode Island have a dependent exemption?
Yes. Rhode Island allows a $5,250 exemption for each eligible dependent for 2026, subject to the income-based phaseout. The state follows federal dependent eligibility rules for qualifying children and qualifying relatives. These rules include relationship, residency, support, and other requirements that vary by dependent type. The exemption reduces taxable income rather than subtracting $5,250 directly from tax owed.
When do Rhode Island deductions and exemptions phase out?
For 2026, Rhode Island's standard deduction and exemptions begin to phase out when modified federal adjusted gross income exceeds $261,000. The allowed amounts fall by 20% of their full value for each $7,450, or part of that amount, above the threshold. No deduction or exemption remains when income exceeds $290,800. The same phaseout thresholds apply to Single and Married Filing Jointly.
Does Rhode Island have a child tax credit for 2026?
No. The new Rhode Island child tax credit begins in 2027. It starts at $330 per qualifying child age 18 or younger claimed on an eligible resident's return. The credit is refundable, phases out at higher incomes, and is indexed for inflation. It is separate from the dependent exemption available for 2026.
Does Rhode Island have a marriage penalty?
Our simplified 2026 comparison shows a Rhode Island marriage penalty when each spouse earns $75,000. The joint deduction and personal exemptions double, but the tax bracket thresholds do not. Before rounding, the joint tax is $350.50 higher than the combined tax of two single filers earning $75,000 each. Different income levels, deductions, or credits can change the result.
Does Rhode Island have a millionaire tax?
Yes, beginning in 2027. Rhode Island's new high-income surtax does not apply to 2026 income. It adds tax on the portion of individual taxable income above $1 million in 2027, with inflation adjustments to the threshold in later years. The enacted phase-in is:
- 2027: 1% surtax, producing a 6.99% combined top rate.
- 2028: 2% surtax, producing a 7.99% combined top rate.
- 2029 onward: 3% surtax, producing an 8.99% combined top rate.
The combined rates apply only above the applicable surtax threshold. See our Rhode Island millionaire tax phase-in article for details.
Does the Rhode Island millionaire tax threshold double for married couples?
No. The 2027 threshold is $1 million of taxable income for both Single and Married Filing Jointly. A joint return does not receive a $2 million threshold. At $1.2 million of joint taxable income in 2027, the additional 1% tax applies to $200,000 and adds $2,000 before credits.
References:
- Inflation-Adjusted Amounts for Tax Year 2026 (PDF). Rhode Island Division of Taxation, November 3, 2025. Pages 1-2 confirm the 2026 tax brackets, standard deductions, personal and dependent exemptions, and phaseout thresholds, with prior-year comparisons. Retrieved October 5, 2026.
- 2026 Form RI-1040ES, Estimated Payment Coupons and Instructions (PDF). Rhode Island Division of Taxation. The estimated-tax worksheet applies the 2026 deductions, exemptions, and rates. Its phaseout worksheets show the 20% reductions above $261,000. Retrieved October 5, 2026.
- General Laws Section 44-30-2.6: Rhode Island Taxable Income and Rate of Tax. Rhode Island General Assembly. Subsection (c)(3) establishes the uniform rate schedule beginning in 2011, the state income base, deductions, exemptions, and annual inflation adjustments. Use the Division's published 2026 amounts rather than the statute's unadjusted dollar amounts. Retrieved October 5, 2026.
- 2025 Form RI-1040 Resident Income Tax Instructions (PDF). Rhode Island Division of Taxation. Printed pages I-4 and I-7 explain the federal adjusted gross income starting point, state deduction rules, and federal dependent eligibility. The examples use the separately published 2026 amounts. Retrieved October 5, 2026.
- 2026 Summary of Legislative Changes (PDF). Rhode Island Division of Taxation. Page 3 explains the high-income surtax enacted by House Bill 7127 Substitute A, as amended, Article 6, including its 2027-2029 phase-in and shared filing-status threshold. Pages 5-6 explain the refundable child tax credit beginning in 2027. Retrieved October 5, 2026.
- Personal Income Tax. Rhode Island Division of Taxation. Establishes the general return deadline as the 15th day of the fourth month after the tax year ends. Retrieved October 5, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 federal filing deadline for calendar-year taxpayers and weekend and holiday exceptions. Retrieved October 5, 2026.