File RI Taxes & Get Your Tax Refund Faster
The state taxes salaries or wages at 3.75% for income up to $79,900, 4.75% for income ranging from $79,901 to $181,650, and 5.99% for income over $181,650. Both residents and people who live and work in the state part-time must pay state income taxes.
Rhode Island Tax Brackets
Rhode Island has three tax brackets for the 2025 tax year (taxes filed in 2026). The rates range from 3.75% to 5.99% and apply to all filing statuses:
- 3.75% on income up to $79,900
- 4.75% on income from $79,901 to $181,650
- 5.99% on income over $181,650
The state's tax system ranks 40th overall on the State Tax Competitiveness Index. More information on tax brackets can be found at the Rhode Island Division of Taxation website, here.
The standard deduction reduces taxable income for the 2025 tax year:
- Single: $10,900
- Married filing jointly or Qualifying Surviving Spouse: $21,800
- Head of household: $16,350
- Married filing separately: $10,900
Personal and dependency exemptions are $5,100 per person for 2025. These amounts begin to phase out for taxpayers with modified federal adjusted gross incomes exceeding $254,250, with a complete phase-out at $283,250.
Who Must File Rhode Island Taxes
If you're a resident and required to file a federal income tax return, you generally must also file a state return. Part-year residents who lived in the state for part of the year must file for income earned inside or outside the state while a resident and any state-sourced income as a nonresident. Nonresidents who earned income from state sources must file and pay taxes only on income earned from state sources.
Taxpayers at or above Social Security full retirement age, with federal adjusted gross income below specific thresholds, can exclude up to $20,000 of taxable pension and annuity income from state taxes. Social Security benefits may also be excluded for qualifying taxpayers. Military retirement pensions are fully exempt from state income tax.
The state also has an estate tax on estates exceeding $1,774,583 in value.
Filing Procedures and Extensions
To request an extension, taxpayers should fill out and send in form RI-4868 or RI-8736. Payment of taxes is still due by April 15, however. The tax extension grants people up to six months' time to file their returns.
Taxpayers can also amend their returns as needed. The most common reasons for amending returns includes claiming exemptions to which people were not entitled, or failing to claim exemptions to which they were entitled. Likewise, people who are audited by the IRS and receive outcomes that change their state income taxes also should amend their returns. To file an amended RI tax return, both residents and non-residents alike should use state form 1040X. The forms can be found and printed from the Department of Revenue's website and mailed to:
State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 0290-5800
Expecting a RI Tax Refund?
People who expect a state tax refund can check its status at https://www.ri.gov/taxation/refund/. They must know information like their filing status, expected return amount, and Social Security number. The online tool is available 24 hours a day and can give an approximate date of when people's refunds should be mailed to them or directly deposited into their bank accounts.
Installments and Estimated Payments
Failure to pay taxes on time will result in a penalty of 18% per year. People who cannot pay their Rhode Island taxes by April 15 can apply for a payment plan through the state by visiting the Department of Revenue's website. They can download and print the state's Division of Taxation Installment Agreement form. Once the form is accepted by the state, they will be set up on a monthly payment plan.
If a taxpayer's estimated Rhode Island personal income tax can be reasonably expected to be $250 or more in excess of any credits allowable against his or her tax, coupons are available from the state website. These are to pay estimated taxes on a quarterly basis. This is particularly helpful for years in which you might expect a change in income or become self-employed.
Frequently Asked Questions
What is the Property Tax Relief Credit?
The Property Tax Relief Credit provides relief for qualifying homeowners and renters based on income and property taxes paid. For 2025, the maximum credit amount is $675.
Does Rhode Island have an estate tax?
Yes. The state imposes an estate tax on estates exceeding $1,774,583 in value.
Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.