What are Rhode Island's income tax rates for 2026?

Rhode Island has three income tax brackets: 3.75% on the first $77,450 of taxable income (single filers), 4.75% on income between $77,450 and $176,050, and 5.99% on all income above $176,050. Brackets are adjusted for inflation annually.

Does Rhode Island tax Social Security benefits?

Rhode Island provides a Social Security exemption for lower-income residents. If your federal adjusted gross income is $86,350 or less (single) or $107,950 or less (married filing jointly), your Social Security benefits are fully exempt from Rhode Island income tax.

What is the Rhode Island standard deduction?

Rhode Island has its own standard deduction separate from the federal amount. For 2026: $9,850 for single filers, $19,700 for married filing jointly, $14,800 for head of household. Rhode Island also allows a $4,750 personal exemption, which phases out at higher income levels.

When is the Rhode Island tax filing deadline?

Rhode Island's income tax filing deadline is April 15, 2026. Rhode Island grants an automatic extension to file until October 15 if you have a federal extension, but any tax owed is due by April 15 to avoid interest and penalties.

Does Rhode Island have a property tax relief program?

Yes. Rhode Island offers a property tax relief credit for homeowners 65 or older whose household income doesn't exceed $30,000. The credit can reduce your Rhode Island income tax bill by the amount property taxes exceed 10% of income.

Rhode Island Income Tax Guide 2026: Rates, Brackets & Filing

Rhode Island taxes income at 3.75% to 5.99%, with a state-specific standard deduction and a meaningful Social Security exemption for most retirees. Despite being the smallest state by area, Rhode Island’s tax structure has more nuance than many neighboring states.

Quick answer: Rhode Island’s top rate is 5.99% on income over $176,050. The state has its own standard deduction ($9,850 single / $19,700 married). Social Security is exempt for most residents with AGI under $86,350/$107,950.

Rhode Island Income Tax Brackets 2026

Single Filers and Married Filing Separately

Taxable Income	Rate
$0 – $77,450	3.75%
$77,451 – $176,050	4.75%
Over $176,050	5.99%

Married Filing Jointly and Qualifying Widow(er)

Taxable Income	Rate
$0 – $154,900	3.75%
$154,901 – $352,100	4.75%
Over $352,100	5.99%

Head of Household

Taxable Income	Rate
$0 – $116,200	3.75%
$116,201 – $264,000	4.75%
Over $264,000	5.99%

Rhode Island Standard Deduction and Exemptions

Rhode Island uses its own deduction amounts — NOT the federal standard deduction:

Filing Status	Standard Deduction	Personal Exemption
Single	$9,850	$4,750
Married Filing Jointly	$19,700	$9,500
Head of Household	$14,800	$4,750
Married Filing Separately	$9,850	$4,750

The personal exemption is phased out for taxpayers with Rhode Island modified AGI above $232,900 (single) or $465,800 (married).

Worked Example — Rhode Island Tax on $75,000 Income (Single)

Item	Amount
Gross income	$75,000
RI standard deduction	−$9,850
Personal exemption	−$4,750
RI taxable income	$60,400
Tax on $60,400 at 3.75%	$2,265
Total Rhode Island income tax	$2,265
Effective Rhode Island rate	3.0%

Because $60,400 falls entirely in the 3.75% bracket, all taxable income is taxed at the lowest rate.

How Rhode Island Taxes Retirement Income

Income Type	Rhode Island Treatment
Social Security	Exempt if federal AGI ≤ $86,350 (single) / $107,950 (married)
401(k) / IRA withdrawals	Taxed at regular RI rates (3.75–5.99%)
Pension income	Taxed (no blanket exemption)
Military retirement	Partially exempt — up to $15,000 exempt
Roth IRA qualified distributions	Exempt (follows federal)

Social Security exemption detail: If your federal AGI exceeds the threshold, only the portion of Social Security that exceeds the threshold is included in RI income — similar to the federal phase-in calculation. Most retirees with moderate income qualify for the full exemption.

Rhode Island Tax Credits

Property Tax Relief Credit — For homeowners 65+ with household income under $30,000. Reduces RI tax by the amount that property taxes exceed 10% of income.

Earned Income Credit — Rhode Island offers a state EITC equal to 15% of the federal Earned Income Tax Credit amount.

Child and Dependent Care Credit — Equal to 25% of the federal child and dependent care credit.

Historic Preservation Credits — Rhode Island offers generous historic preservation tax credits that are frequently used for commercial properties.

Who Must File a Rhode Island Return

You must file Form RI-1040 if you are:

A full-year resident with gross income above the RI standard deduction + personal exemption thresholds
A part-year resident with any Rhode Island-source income
A nonresident who earned wages, business income, or rental income in Rhode Island

Filing Details

Form: RI-1040 (residents); RI-1040NR (nonresidents/part-year)
Deadline: April 15, 2026
Extension: October 15, 2026 (file RI-4868 or have a federal extension)
E-file: Available through RI Division of Taxation portal and major tax software
Estimated payments: Use RI-1040ES quarterly if you’ll owe more than $250

Rhode Island vs. Neighboring States

State	Income Tax
Rhode Island	3.75%–5.99%
Massachusetts	5% flat (9% on income over $1M)
Connecticut	2%–6.99%

Rhode Island’s bottom rate (3.75%) is lower than Massachusetts’s flat 5%, but its top rate (5.99%) approaches Connecticut’s 6.99% ceiling.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy