Try a calculator
Tax Year 2026Updated July 23, 2026

Rhode Island Tax Calculator & Rates 2026

Rhode Island uses a 3-bracket graduated income tax ranging from 3.75% to 5.99% for TY2026. A distinctive feature: Rhode Island uses the same bracket thresholds for all filing statuses - married couples do not get wider brackets. Rhode Island has its own standard deduction ($10,550 single / $21,150 MFJ) and a personal exemption ($4,950 single / $9,900 MFJ). Rhode Island employees also contribute to the state's mandatory TDI/TCI payroll program. There are no local income taxes.

Income Tax
3.75%–5.99% (3 brackets)
Standard Deduction (Single)
$10,550
Personal Exemption (Single)
$4,950
Bracket Thresholds
Same all filing statuses

Rhode Island Income Tax Brackets 2026

Rhode Island applies the same bracket thresholds to all filing statuses - a notable difference from most states that widen brackets for married joint filers. All brackets confirmed for TY2026 by the Rhode Island Division of Taxation.

Rhode Island Taxable Income (All Filing Statuses)Rate
$0 – $77,4503.75%
$77,450 – $176,0504.75%
$176,050+5.99%

Because thresholds do not vary by filing status, a married couple filing jointly hits the top 5.99% bracket at the same $176,050 income level as a single filer. This is sometimes referred to as a "marriage penalty" structure.

Rhode Island Standard Deduction & Personal Exemption 2026

Rhode Island does not conform to the federal standard deduction. Rhode Island filers use Rhode Island's own deduction amounts:

Filing StatusStandard DeductionPersonal Exemption
Single$10,550$4,950
Married Filing Jointly$21,150$9,900
Married Filing Separately$10,550$4,950
Head of Household$15,850$4,950

Both the standard deduction and personal exemption reduce Rhode Island taxable income before applying the graduated rates. Combined, a single filer can reduce taxable income by $15,500 and an MFJ filer by $31,050.

Rhode Island Tax Calculators

Rhode Island Paycheck CalculatorRhode Island Tips TaxRhode Island Overtime Tax

Frequently Asked Questions

What are Rhode Island's income tax rates for 2026?
Rhode Island uses a 3-bracket graduated income tax for TY2026, with the same bracket thresholds applying to all filing statuses. The brackets are: 3.75% on income up to $77,450; 4.75% on $77,450–$176,050; and 5.99% on income above $176,050. Unlike most states, Rhode Island does not adjust bracket thresholds for filing status - a single filer and a married couple filing jointly hit the same dollar thresholds. All brackets are confirmed for TY2026 by the Rhode Island Division of Taxation.
What is Rhode Island's standard deduction and personal exemption for 2026?
Rhode Island uses its own standard deduction - not federal conformity. The Rhode Island standard deduction is $10,550 for single filers and $21,150 for MFJ. Rhode Island also provides a personal exemption of $4,950 for single filers and $9,900 for MFJ. Both the standard deduction and personal exemption are Rhode Island-specific amounts that differ from the federal figures. Filers claiming Rhode Island itemized deductions instead of the standard deduction use Rhode Island's own itemization rules.
Does Rhode Island have local income taxes?
No. Rhode Island does not impose local income taxes. All Rhode Island residents pay the same 3-bracket graduated state income tax regardless of their city or town. Rhode Island also has no local sales tax option - the 7% sales tax is uniform statewide. Property taxes are administered at the municipal level and vary significantly across cities and towns.
What is Rhode Island TDI/TCI and how does it affect my paycheck?
Rhode Island's Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI) is a mandatory payroll deduction for most Rhode Island employees. The employee contribution rate and wage base are set annually by the Rhode Island Department of Labor and Training (DLT). Employees pay into this program through paycheck withholding, which reduces take-home pay. The TDI/TCI program provides wage replacement benefits when an employee is unable to work due to non-work-related illness, injury, or pregnancy, and also covers family caregiving leave. The current rate and 2026 wage base should be verified at the Rhode Island DLT website.
Does Rhode Island conform to the OBBBA tips and overtime deductions?
Rhode Island's OBBBA conformity status for tips and overtime deductions is not yet confirmed. Rhode Island partially conforms to the Internal Revenue Code, but the Rhode Island Division of Taxation has not published guidance indicating whether Rhode Island will adopt the federal tip income deduction, overtime deduction, or senior bonus deduction for TY2026. Rhode Island residents with tip income or overtime pay should monitor the Division of Taxation website for guidance before assuming a state-level deduction applies.
Does Rhode Island tax Social Security or pension income?
Rhode Island provides a Social Security income modification for qualifying taxpayers. Rhode Island residents with federal AGI below certain thresholds (approximately $107,950 for single filers and $134,950 for MFJ - verify 2026 amounts with the Rhode Island Division of Taxation) may be eligible to exclude Social Security benefits from Rhode Island taxable income. Above those thresholds, Social Security is taxed following federal rules. Pension income may also qualify for a partial modification. These thresholds are subject to annual adjustment and require verification for TY2026.