Rhode Island state income tax rates and calculator
Edited by
Edited by
Rhode Island has a graduated, or progressive, income tax system, with rates currently ranging from 3.75 to 5.99 percent.
Rhode Island personal income tax rates for 2024
The state’s income tax rates are based solely on income, not filing status (single, married filing jointly, etc.), so all taxpayers in Rhode Island pay taxes based on the same tax brackets for income earned in 2024 and reported on tax returns filed in 2025.
| Rhode Island income tax rates for 2024 | |
| Tax rate | Income range for all filers |
| 3.75% | $0 to $77,450 |
| 4.75% | $77,450 to $176,050 |
| 5.99% | $176,050+ |
Source: Rhode Island Department of Revenue
Who has to file Rhode Island state taxes?
If you’re a Rhode Island resident and you’re required to file a federal income tax return, then you must also file a Rhode Island individual income state tax return. Generally, you’re considered a resident if you spent 183 days or more living in the state. Read more about who must file a Rhode Island tax return in the state’s instructions for Form 1040-RI.
The Ocean State’s tax returns are due April 15, or the next business day if that date falls on a weekend or holiday.
Rhode Island exemption and standard deduction amounts for 2024
| Filing status | Personal and dependency exemption | Standard deduction |
|---|---|---|
| Single | $4,950 | $10,550 |
| Head of household | $4,950 | $15,850 |
| Married filing jointly | $4,950 | $21,150 |
| Married filing separately | $4,950 | $10,575 |
Rhode Island sales tax rate
Rhode Island imposes a flat 7 percent sales tax on the purchase of most goods and services. There’s an additional 6 percent hotel tax charged on room rentals in hotels, motels and other lodging.
There are no additional sales taxes at the county or local level, which is a result of Rhode Island’s participation in the Streamlined Sales and Use Tax Agreement, or SSUTA.
Other things to know about Rhode Island taxes
- Rhode Island property tax rates are determined by municipal assessors. The effective (average) property tax rate is 1.23 percent, according to the Tax Foundation. Property tax relief credits are available to low-income homeowners and renters.
- There is no inheritance tax, but Rhode Island has an estate tax. The threshold that determines if an estate is taxable is adjusted for inflation each year, so it varies depending on the date of death:
- If a person died in 2024, the estate is taxable if the gross estate is worth more than $1,774,583.
- That threshold rises to $1,802,431 for the estates of people who die in 2025.
- The corporate tax rate is 7 percent.
- The gasoline tax is 37 cents a gallon through mid-2025 but will go up to 38 cents per gallon on July 1, 2025.
- The cigarette tax is $4.50 per pack.
- Marijuana is legal for both medicinal and recreational use in Rhode Island. The state’s marijuana tax is 10 percent plus an additional 3 percent local cannabis excise tax.