State income tax · Rhode Island
Rhode Island income tax rates
Rhode Island's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 5.99%
- Lowest rate
- 3.75%
- Brackets (single)
- 3
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.75% |
| $82,050 | 4.75% |
| $186,450 | 5.99% |
Notes
Rhode Island uses one uniform rate schedule for every filing status: 3.75%, 4.75% and 5.99% under R.I. Gen. Laws 44-30-2.6(c)(3)(A). The Division of Taxation's ADV 2025-22 sets the inflation-indexed 2026 thresholds at $82,050 and $186,450.
Sources
We read each source on the date shown and quote the line we relied on.
- R.I. Gen. Laws 44-30-2.6 (Rhode Island taxable income -- Rate of tax) (external site)
There is hereby imposed on the taxable income of married individuals filing joint
- R.I. Gen. Laws 44-30-2.6, inflation adjustment (external site)
shall be increased annually by an amount equal to:
- ADV 2025-22, Inflation-adjusted amounts set for Tax Year 2026 (Nov 3, 2025) (external site)
Uniform tax rate schedule for Tax Year 2026 (Personal Income Tax)
- ADV 2025-22, 2026 schedule, first bracket (external site)
82,050 186,450 3,076.88 4.75% 82,050
- ADV 2025-22, 2026 schedule, top bracket (external site)
186,450 8,035.88 5.99% 186,450
- ADV 2026-02, 2026 Tax Changes (Jan 14, 2026) (external site)
The Personal Income Tax inflation-adjusted amounts have been calculated for 2026.