Rhode Island state income tax
Rhode Island income tax rates for 2025 and 2026, and the 2027 surtax
Rhode Island taxes income at three rates, 3.75%, 4.75% and 5.99%, and every filing status uses the same brackets. There are no itemized deductions, only a Rhode Island standard deduction and exemptions. From 2027 a new surtax applies to taxable income over $1 million. Social Security and up to $50,000 of pension income are exempt for retirees under the income limits.
Rhode Island income tax brackets for 2025 and 2026
Rhode Island uses one bracket schedule for all filers, single or married, indexed for inflation each year (R.I. Gen. Laws §44-30-2.6). That means a married couple reaches the 4.75% and 5.99% rates at the same income as a single person. The 2025 and 2026 sessions did not change the rates.
| Rate | 2025 taxable income | 2026 taxable income |
|---|---|---|
| 3.75% | $0 to $79,900 | $0 to $82,050 |
| 4.75% | $79,900 to $181,650 | $82,050 to $186,450 |
| 5.99% | Over $181,650 | Over $186,450 |
The surtax on income over $1 million from 2027
The budget passed in June 2026 adds a surtax on Rhode Island taxable income over $1 million: 1% for 2027, 2% for 2028 and 3% from 2029. The Division of Taxation says the $1 million threshold is indexed and is the same for every filing status, including married couples filing jointly. It does not apply to 2025 or 2026 returns.
How Rhode Island figures your tax
Form RI-1040 starts from federal adjusted gross income, applies Rhode Island modifications on Schedule M, and subtracts the Rhode Island standard deduction and $5,100 per exemption for 2025 ($5,250 for 2026). There are no itemized deductions. Both the deduction and the exemptions phase out between $254,250 and $283,250 of modified AGI for 2025 ($261,000 to $290,800 for 2026), the same range for every filing status.
For example, a single filer with $60,000 of wages has $44,000 of taxable income for 2025, all in the 3.75% bracket, and owes $1,650. For 2026 the same filer owes about $1,633.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $10,900 | $11,200 |
| Married filing jointly | $21,800 | $22,400 |
| Head of household | $16,350 | $16,800 |
Tips, overtime and the federal changes of July 2025
The Division of Taxation says the July 2025 federal deductions for tips, overtime and car loan interest are taken below federal AGI, where the Rhode Island return starts, and that Rhode Island is decoupled from them. The $6,000 federal deduction for people 65 or older is figured the same way, so as we read the rules it does not reduce Rhode Island tax either. Rhode Island also adds back several of the law’s business provisions for 2025, on the new Schedule HR1.
Does Rhode Island tax Social Security and retirement income?
Rhode Island exempts all federally taxable Social Security for 2025 if you (or your spouse) have reached full Social Security retirement age, meaning born on or before March 1, 1959, and federal AGI is under $107,000 (single, head of household or married filing separately) or $133,750 (joint). It is a cliff: a dollar over the limit and the whole exemption is lost. From 2027 the age requirement ends and only the income limit applies.
Under the same age and income tests, each qualifying person can also subtract up to $50,000 of pension, annuity, 401(k), 403(b), government pension or Thrift Savings Plan income, starting in 2025. IRA distributions do not count. Military retirement pay has been fully exempt since 2023 with no age or income limit, and Railroad Retirement benefits are exempt.
Rhode Island tax credits
Rhode Island has no child tax credit for 2025 or 2026. A refundable credit of $330 per child starts in 2027.
- Earned income credit: 16% of the federal credit, fully refundable.
- Property tax relief credit (Form RI-1040H): up to $700 for 2025 for residents 65 or older or receiving Social Security disability, with household income of $40,730 or less; renters count 20% of rent as property tax. It is due April 15, and an extension of the RI-1040 does not extend it.
- Child and dependent care credit: 25% of the federal credit, nonrefundable.
- Credit for income tax paid to another state (Schedule II), limited to the Rhode Island tax on that income.
Filing a Rhode Island state tax return: who, which forms and when
Every resident who must file a federal return files a Rhode Island return, and so does every nonresident with Rhode Island income who must file federally. Residents file Form RI-1040; nonresidents and part-year residents file Form RI-1040NR. Rhode Island also has a health coverage mandate, so residents without coverage complete Form IND-HEALTH.
Returns are due April 15, so 2026 returns are due April 15, 2027. The extension to October 15 is automatic but extends only the time to file. If you owe nothing and filed a federal extension, you do not need Form RI-4868.
- Penalties: 5% a month for filing late and 0.5% a month for paying late, each up to 25%; interest on unpaid tax is 12% for 2026.
- Estimated tax: required if you expect to owe $250 or more, paid April 15, June 15, September 15 and January 15.
- Tax amnesty: from December 3, 2026 to February 15, 2027, penalties are waived and interest cut by 25% for periods ending by December 31, 2025.
Where’s my Rhode Island refund?
Check a Rhode Island refund with “Where’s My Refund” on the Division of Taxation’s tax portal. It asks for the tax year, your Social Security number and the expected refund amount, and covers tax years 2020 and later. The personal income tax line is (401) 574-8829, option 3, from 8:30 a.m. to 3:30 p.m. on business days.
The Division does not publish a current processing time. It notes that paper filers get refunds by mailed check, while e-filing lets you choose direct deposit.
Residency and working in Massachusetts or Connecticut
You are a Rhode Island resident if Rhode Island is your domicile, or if you keep a permanent home in the state and are there more than 183 days of the year (the day count does not apply to members of the armed forces). Nonresidents pay tax on Rhode Island income such as wages for work done in the state, but not on interest and dividends.
We found no reciprocal agreement in Rhode Island’s guidance. The Division’s guidance says a resident who works in Massachusetts or Connecticut is taxed by that state on the wages and claims a Rhode Island credit for the tax paid there.
Rhode Island return to prepare?
USTAXX prepares federal and Rhode Island returns, including RI-1040NR for part-year residents and nonresidents, the Schedule II credit for Massachusetts and Connecticut commuters and the Social Security and pension modifications. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person in Naperville, IL.
Questions people ask
What is the Rhode Island income tax rate for 2026?
3.75% up to $82,050 of taxable income, 4.75% up to $186,450 and 5.99% above that, for every filing status. A surtax on income over $1 million starts in 2027.
Does Rhode Island tax Social Security?
Not for 2025 if you have reached full retirement age and your federal AGI is under $107,000 ($133,750 joint). Above those limits, federally taxable Social Security is taxed. From 2027 the age test ends.
Does Rhode Island tax tips and overtime?
Yes. The Division of Taxation says Rhode Island is decoupled from the federal tips, overtime and car loan deductions, which are taken below federal AGI.
Does Rhode Island allow itemized deductions?
No. Rhode Island allows only its own standard deduction and exemptions, which phase out at higher incomes.
How do I check my Rhode Island refund status?
Use “Where’s My Refund” on the Division of Taxation’s tax portal with the tax year, your SSN and the expected refund amount, or call (401) 574-8829, option 3.
Where these rules come from
- RI Division of Taxation: 2025 tax rate schedule and worksheets (PDF)
- RI Division of Taxation: ADV 2025-22, 2026 inflation adjustments (PDF)
- RI Division of Taxation: 2026 summary of legislative changes (PDF)
- RI Division of Taxation: ADV 2025-20, federal decoupling (PDF)
- RI Division of Taxation: 2025 RI-1040 instructions (PDF)
- RI General Laws §44-30-12, modifications
- RI Division of Taxation: Where’s My Refund
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.
