RHODE ISLAND RETIREMENT INCOME TAX · TAX YEAR 2026
Does Rhode Island tax Social Security and retirement income?
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 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. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Rhode Island income tax for 2026.
Your estimate
- Rhode Island income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from Rhode Island income
- Social Security
- $11,300.00
- Pension and annuity modification
- $20,000.00
Not yet published for 2026: Modification AGI limit, single $107,000 (latest published, 2025); Modification AGI limit, joint $133,750 (latest published, 2025).
The IRA input is treated as a traditional IRA, which does not qualify; 401(k) and 403(b) payouts would.
Rhode Island tax at different retirement incomes
Rhode Island income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $133 | $0 |
| $60,000 | $508 | $0 |
| $100,000 | $4,117 | $3,982 |
| $150,000 | $6,492 | $6,357 |
Does Rhode Island tax Social Security?
Partly. Rhode Island subtracts taxable Social Security benefits for filers who have reached full retirement age with federal AGI below an inflation-adjusted limit, the same one that applies to the pension subtraction. Other recipients pay Rhode Island tax on the federally taxable amount.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Rhode Island taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Rhode Island taxes none of it.
Does Rhode Island tax pensions?
Partly. Private and government pensions, annuities and 401(k), 403(b) and 457(b) payouts qualify for a subtraction of up to $50,000 per person once that person reaches full retirement age, when federal AGI is under $107,000 (latest published, 2025) for single filers, heads of household and married couples filing separately, or $133,750 (latest published, 2025) on a joint return. At or above the limit, none is subtracted. Military retirement pay is exempt in full at any age and income.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Rhode Island exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $20,000 | $0 |
| Rhode Island government | $20,000 | $0 |
| Federal civil service | $20,000 | $0 |
| Military | $20,000 | $0 |
Does Rhode Island tax IRA and 401(k) withdrawals?
Yes. IRA withdrawals, including SEP and SIMPLE IRAs, do not qualify for the pension subtraction and are taxed at the regular rates. 401(k), 403(b) and 457(b) payouts count as pension income and do qualify. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays $133 in Rhode Island income tax for 2026.
At what age do retirement tax breaks start in Rhode Island?
At 67. Rhode Island's Social Security and pension subtractions start at full retirement age, which in 2026 means anyone born in 1959 or earlier; the calculator uses age 67 by December 31. Rhode Island has no extra exemption or deduction at 65, and military retirement is exempt at any age.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 66 | $932 | $1,695 |
| 67Social Security, Pension and annuity modification | $0 | $0 |
What the calculator leaves out
The IRA input is treated as a traditional IRA, which does not qualify; 401(k) and 403(b) payouts would.
- Full retirement age is reached in 2026 by everyone born in 1959 or earlier, i.e. age 67 by December 31.
The calculator uses Rhode Island rules from the 2025 forms and instructions, the latest published.
Figures not yet published for 2026
- Modification AGI limit, single: $107,000 (latest published, 2025).
- Modification AGI limit, joint: $133,750 (latest published, 2025).
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.