Rhode Island Income Tax Guide for 2026
Overview
Rhode Island uses a progressive income tax system with rates ranging from 3.75% to 5.99%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $11,200 for single filers, personal exemptions of $5,250, and dependent exemptions of $5,250.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $82,049 | 3.75% |
| $82,050 - $186,449 | 4.75% |
| $186,450+ | 5.99% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $82,049 | 3.75% |
| $82,050 - $186,449 | 4.75% |
| $186,450+ | 5.99% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $11,200 |
| Standard Deduction (Married Filing Jointly) | $22,400 |
| Personal Exemption (Single) | $5,250 |
| Personal Exemption (Married) | $10,500 |
| Dependent Exemption | $5,250 |
Additional Information
- Uniform rate schedule (same brackets for all filing statuses); brackets, standard deduction and exemptions indexed annually for inflation
- Standard deduction and exemptions phase out for modified federal AGI between $261,000 and $290,800 (2026)
- FY2027 budget (H 7127 Sub A, Article 6) adds a high-income surtax on income over $1 million starting tax year 2027 (1% in 2027, 2% in 2028, 3% from 2029); no surtax applies for tax year 2026
Charts
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Sources
The 2026 figures for Rhode Island on this page were compiled from the following official government publications:
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