RHODE ISLAND INCOME TAX · TAX YEAR 2026
2026 Rhode Island income tax calculator
Estimate Rhode Island income tax with the 2026 brackets, standard deduction and exemptions, plus federal income tax and take-home pay.
Your estimate
Rhode Island take-home pay by salary
Take-home pay is wages minus Rhode Island tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,258 | $41,097 | $1,581 |
| $75,000 | $2,196 | $59,397 | $2,285 |
| $100,000 | $3,148 | $76,032 | $2,924 |
| $150,000 | $5,523 | $108,268 | $4,164 |
| $200,000 | $7,898 | $141,029 | $5,424 |
Rhode Island tax brackets for 2026
Rhode Island taxes income at 3.75%, 4.75% and 5.99%, with one schedule for every filing status. The brackets, standard deduction and exemptions are adjusted for inflation each year; these are the 2026 amounts the Division of Taxation published in November 2025. A high-income surtax and a $330 child tax credit begin in 2027.
| Rate | Taxable income |
|---|---|
| 3.75% | Up to $82,050 |
| 4.75% | Over $82,050 through $186,450 |
| 5.99% | Over $186,450 |
| Filing status | Standard deduction | Exemption |
|---|---|---|
| Single | $11,200 | $5,250 |
| Married filing jointly | $22,400 | $10,500 |
| Head of household | $16,800 | $5,250 |
| Married filing separately | $11,200 | $5,250 |
| Each dependent | — | $5,250 |
Rhode Island income tax questions
Does Rhode Island have a state income tax?
Yes. Rhode Island taxes income at graduated rates from 3.75% to 5.99% for 2026.
How much is Rhode Island income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,148.13 in Rhode Island income tax for 2026, 3.15% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $76,031.87, or $2,924.30 every two weeks.
What is the Rhode Island standard deduction for 2026?
For 2026, the Rhode Island standard deduction is $11,200 for single filers and married couples filing separately, $22,400 for married couples filing jointly, and $16,800 for heads of household. Personal exemptions are $5,250 for single filers, heads of household and married couples filing separately, and $10,500 for married couples filing jointly, plus $5,250 for each dependent. Both the standard deduction and exemptions shrink by 20% for each $7,450 (or part) of modified AGI over $261,000 and are gone above $290,800.
Does Rhode Island tax Social Security?
Partly. Rhode Island subtracts all taxable benefits for each person at full retirement age when federal AGI is under $107,000 (latest published, 2025), or $133,750 (latest published, 2025) on a joint return, and none above the limit.
Rhode Island Social Security tax rules
Does Rhode Island tax retirement income?
Partly. Rhode Island subtracts up to $50,000 per person of pension and 401(k) income at full retirement age, under the same income limit as Social Security, and taxes IRA withdrawals.
Rhode Island retirement income tax for 2026
How does Rhode Island tax capital gains?
As ordinary income at 3.75% to 5.99%. Rhode Island has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
What changes in Rhode Island for 2027?
From 2027, Rhode Island adds a refundable $330 child tax credit for each child 18 or younger, phased out above $88,500 of AGI, or $110,640 for joint filers, and a surtax on income over $1 million: 1% for 2027, 2% for 2028 and 3% from 2029.
How this calculator works
The calculator starts from federal AGI, subtracts the Rhode Island standard deduction and a $5,250 exemption for you, your spouse on a joint return and each dependent, then applies the rate schedule. Above $261,000 of AGI, both are reduced by 20 percentage points for each $7,450 (or part), and neither is allowed above $290,800.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,550.00 of Rhode Island taxable income and about $2,195.63 in Rhode Island income tax, 2.93% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,396.87, or $4,949.74 a month.
What this estimate excludes
The Rhode Island earned income credit (16% of the federal credit, refundable), the property tax relief credit, the Social Security and pension modifications, the child and dependent care credit, itemized deductions, other credits and temporary disability insurance (TDI) contributions withheld from wages.
Rhode Island sources
- ADV 2025-22: inflation-adjusted amounts for tax year 2026
- 2025 tax rate schedule and worksheets: standard deduction and exemption phase-out
- 2025 RI-1040 instructions: exemptions and earned income credit
- Summary of 2026 legislative changes: child tax credit and surtax from 2027
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.