The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the 2026 uniform schedule: 3.75% to $82,050, 4.75% to $186,450, 5.99% above (all filing statuses)
- Standard deduction $11,200 single or separate, $16,800 head of household, $22,400 joint; exemption $5,250 per person
- Both fall by 20% for each $7,450 (or part) of modified federal AGI over $261,000 and are zero above $290,800
- Rhode Island income tax = tax from the rate schedule
How it works
Tax year: 2026.
Rhode Island taxes income at 3.75% to 5.99%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Rhode Island uses one rate schedule for every filing status, indexed each year. For 2026 the Division of Taxation set the brackets at 3.75 percent to $82,050, 4.75 percent to $186,450 and 5.99 percent above, the standard deduction at $11,200 single or separate, $16,800 head of household and $22,400 joint, and each exemption at $5,250 (ADV 2025-22).
The standard deduction and exemptions phase out between $261,000 and $290,800 of modified federal AGI; the tool applies that phase-out. Dependent exemptions are not applied. A surtax on income over $1,000,000 begins in 2027 and is not included.
Local taxes: Rhode Island cities and towns do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Rhode Island income tax rate for 2026?
Rhode Island taxes income at 3.75% to 5.99% for 2026. Tax from the 2026 uniform schedule: 3.75% to $82,050, 4.75% to $186,450, 5.99% above (all filing statuses).
What is the Rhode Island standard deduction?
Single: $11,200; Married filing jointly or surviving spouse: $22,400; Head of household: $16,800; Married filing separately: $11,200 (2026, at low income).
Are there local income taxes in Rhode Island?
Rhode Island cities and towns do not levy a local income tax.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.