Rhode Island Income Tax Calculator 2026

How Rhode Island calculates your income tax

Rhode Island income tax is 3.75% of taxable income up to $82,050, 4.75% up to $186,450 and 5.99% above that for 2026. Every filing status uses the same brackets, which makes Rhode Island unusual: a married couple reaches the top rate at the same taxable income as a single person.

The calculation follows four steps:

• Start with federal adjusted gross income (AGI) from your Form 1040.
• Add or subtract Rhode Island modifications, such as the retirement income exclusion or interest on U.S. obligations.
• Subtract the Rhode Island standard deduction ($11,200 single, $22,400 joint) and $5,250 for each personal and dependent exemption.
• Apply the rate schedule, then subtract credits such as the Rhode Island earned income credit.

Worked examples

Single, $75,000 of wages: taxable income is $75,000 − $11,200 − $5,250 = $58,550. All of it falls in the first bracket, so the tax is $2,196, an effective rate of 2.93% on gross pay.

Married couple, $150,000 of wages, no children: taxable income is $117,100. The first $82,050 is taxed at 3.75% and the rest at 4.75%, for $4,742 in total. Because the brackets are not doubled for joint filers, this couple pays a higher share of income than the single filer above.

Deduction and exemption phase-out for high incomes

Rhode Island takes away the standard deduction and exemptions from higher earners. For 2026, they shrink between $261,000 and $290,800 of modified federal AGI, and above $290,800 you get neither. A single filer above that line therefore pays tax on every dollar of AGI, which adds about $985 of tax compared with someone who keeps the full amounts at the 5.99% rate.

Our calculator does not apply this phase-out, so if your income is in that range expect your real bill to be higher than the estimate.

Credits and retirement income

The Rhode Island earned income credit is 16% of your federal earned income credit for 2025, and it is refundable: if it is larger than your tax, the difference is paid to you. Workers who qualify for the federal credit should always claim it on the RI-1040 too.

Retirees get two breaks, both claimed as modifications that subtract income from federal AGI. One removes taxable Social Security benefits for filers under an income limit. The other is the pension and annuity exclusion listed in the key facts above, which only people at full Social Security retirement age can use. Both limits change each year, so check the Division of Taxation’s Retirement Income Guide for your tax year before assuming a pension will be tax-free.

Filing your Rhode Island return

Full-year residents file Form RI-1040. Nonresidents with Rhode Island income and part-year residents file Form RI-1040NR, which taxes Rhode Island-source income (such as wages for work done in the state) and allocates deductions. Returns for 2026 are due on April 15, 2027, the same day as the federal return.

• Part-year residents report all income received while living in Rhode Island, plus Rhode Island-source income for the rest of the year.
• Residents who paid tax to another state on the same income can claim a credit for taxes paid to other states.
• TDI contributions are a payroll deduction, not income tax. They do not count toward your RI-1040 liability.