Rhode Island Income Tax Rates & Brackets — 2026
Rhode Island has a graduated income tax with 3 brackets in 2026, running from 3.75% to 5.99%. A single filer on $100,000 owes about $3,148 — an effective rate of 3.15%.
The Rhode Island tax gauge at $100,000
Rhode Island
$100,000 · Single · TY2026Rhode Island tax brackets for 2026
Every filing status, as published by Rhode Island Division of Taxation. Rates apply to Rhode Island taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $11,200 · Personal exemption $5,250| Taxable income | Marginal rate |
|---|---|
| $0 – $82,049 | 3.75% |
| $82,050 – $186,449 | 4.75% |
| $186,450 and above | 5.99% |
Married filing jointly
Standard deduction $22,400 · Personal exemption $5,250| Taxable income | Marginal rate |
|---|---|
| $0 – $82,049 | 3.75% |
| $82,050 – $186,449 | 4.75% |
| $186,450 and above | 5.99% |
Married filing separately
Standard deduction $11,200 · Personal exemption $5,250| Taxable income | Marginal rate |
|---|---|
| $0 – $82,049 | 3.75% |
| $82,050 – $186,449 | 4.75% |
| $186,450 and above | 5.99% |
Head of household
Standard deduction $16,800 · Personal exemption $5,250| Taxable income | Marginal rate |
|---|---|
| $0 – $82,049 | 3.75% |
| $82,050 – $186,449 | 4.75% |
| $186,450 and above | 5.99% |
How the maths actually works
Rates are marginal: the 5.99% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Rhode Island subtracts $16,450 of deductions and exemptions, then pays each bracket in turn on $83,550 of taxable income — $3,148 in all, or 3.15% of gross income. Marginal vs effective rate, explained.
What Rhode Island costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $33,550 | $1,258 | 2.52% | $105 | 19th of 50 | −$187 |
| $75,000 | $58,550 | $2,196 | 2.93% | $183 | 15th of 50 | −$352 |
| $100,000 | $83,550 | $3,148 | 3.15% | $262 | 16th of 50 | −$579 |
| $150,000 | $133,550 | $5,523 | 3.68% | $460 | 21st of 50 | −$543 |
| $250,000 | $233,550 | $10,857 | 4.34% | $905 | 27th of 50 | +$99 |
| $500,000 | $483,550 | $25,832 | 5.17% | $2,153 | 34th of 50 | +$3,702 |
| $1,000,000 | $983,550 | $55,782 | 5.58% | $4,649 | 37th of 50 | +$11,016 |
Rhode Island income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $11,200
- Exemptions
- $5,250
- Taxable income
- $83,550
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $82,049 | 3.75% | $82,050 | $3,076.88 |
| $82,050 – $186,449 | 4.75% | $1,500 | $71.25 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Rhode Island's full brackets and sources.
Rhode Island versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Rhode Island's income tax changed between 2025 and 2026. A single filer on $100,000 owes $43 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 5.99% | 5.99% |
| Structure | graduated | graduated |
| Standard deduction (single) | $10,900 | $11,200 |
| Tax on $100,000 (single) | $3,191 | $3,148 |
The 2025 rules are kept in full on the Rhode Island 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- IndexingEffective · R.I. Gen. Laws s. 44-30-2.6
Rhode Island's statutory inflation adjustment raised the bracket thresholds to $82,050 and $186,450, the single standard deduction to $11,200 and the personal/dependency exemption to $5,250 for tax year 2026.
Retirement income
How Rhode Island treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
The Social Security modification requires the filer to have reached full retirement age as defined by the Social Security Administration and to have federal AGI at or below $107,000 (single, head of household, married filing separately) or $133,500 (married filing jointly, qualifying surviving spouse) for tax year 2025.
For tax year 2025 up to $50,000 of qualifying taxable pension and annuity income is exempt, applied per filer, so joint filers may exempt up to $100,000 combined. The amount rose from $20,000 to $50,000 effective 1 January 2025.
401(k) plans and annuities are named sources for the Pension and Annuity Income Modification, subject to the same age and AGI tests.
- Pension and Annuity Income Modification — up to $50,000, income limit $107,000. Per filer; $100,000 combined for joint filers. Requires full retirement age.
- Social Security Modification, income limit $107,000. Requires full retirement age for tax year 2025.
- Military Service Pension Modification. A separate modification for military service pensions.
Not modelled: The Military Service Pension Modification is recorded as existing but its amount is not stated here. Tax year 2026 AGI thresholds are indexed and had not been established at the date verified.
Source: Rhode Island Division of Taxation — Publication 2026-01, Rhode Island Retirement Income Tax Guide (tax year 2025) (retrieved 2026-09-04). Compare every state.
Capital gains
How Rhode Island taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Rhode Island taxes a capital gain on the ordinary three-bracket schedule, up to 5.99%. Schedule M settles the question on its face: it lists every modification and states that "If a modification is not listed, it is not an allowable Rhode Island adjustment to Federal AGI." No capital gains modification is listed.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Rhode Island starts from federal adjusted gross income and modifies it only through Schedule M, which is exhaustive by its own terms.
Source: Rhode Island Division of Taxation — 2025 RI Schedule M — RI Modifications to Federal AGI (retrieved 2026-09-19). Compare every state.
Local income taxes
No Rhode Island city or town levies an individual income tax.
What else to know about Rhode Island
- Rhode Island uses one uniform three-bracket rate schedule for every filing status; only the standard deduction differs by status.
- Brackets, the standard deduction and the exemption amount are all indexed for inflation each year. For tax year 2026 the brackets break at $82,050 and $186,450.
- The standard deduction and the $5,250 personal/dependency exemption both phase out between $261,000 and $290,800 of modified federal AGI, and are unavailable above $290,800.
- Rhode Island allows modifications that reduce federal AGI for qualifying Social Security benefits and for pension, 401(k) and annuity income, subject to age and income limits.
- Capital gains are taxed as ordinary income and there is no local income tax.
Capital gains
Rhode Island starts from federal AGI and taxes capital gains at the same three-bracket uniform rate schedule as other income.
What our figures leave out
Sources
- 1.Rhode Island Division of TaxationState revenue departmentADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (November 3, 2025)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Rhode Island Division of TaxationState revenue departmentAdvisoriesRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.