RHODE ISLAND INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Rhode Island inheritance and estate tax calculator
Rhode Island has no inheritance tax, but it taxes estates over $1,838,056, figuring the tax on the whole estate at rates up to 16% and subtracting an $87,940 credit. On a $3,000,000 estate with nothing left to a spouse or charity, Rhode Island estate tax is $94,060, 3.14% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $94,060.00
- Federal estate tax
- $0.00
- Rhode Island estate tax
- $94,060.00
- Rhode Island exemption
- $1,838,056.00
Rhode Island and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Rhode Island estate tax |
|---|---|---|
| $1,000,000 | $0 | $0 |
| $3,000,000 | $0 | $94,060 |
| $10,000,000 | $0 | $979,660 |
| $15,000,000 | $0 | $1,778,860 |
| $25,000,000 | $2,648,456 | $3,378,860 |
Rhode Island inheritance and estate tax questions
Does Rhode Island have an inheritance tax?
No. Rhode Island has no inheritance tax, but it taxes estates over $1,838,056, figuring the tax on the whole estate at rates up to 16% and subtracting an $87,940 credit.
How much is Rhode Island estate tax on a $3,000,000 estate?
With nothing left to a spouse or charity, a $3,000,000 estate owes $94,060 of Rhode Island estate tax and a $10,000,000 estate owes $979,660. Neither owes federal estate tax, which starts above $15,000,000.
Does a Rhode Island estate under the threshold file anything?
Often. A Form RI-706 is also filed for a non-taxable estate to release the automatic lien on its real estate, and there is no filing fee for deaths from 2025.
Can a small Rhode Island estate skip full probate?
An estate of personal property only, worth $15,000 or less not counting tangible personal property, can use voluntary informal administration 30 days after death.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.