Rhode Island tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 3.75% – 5.99% |
| Standard deduction | Single $11,200 · Married filing jointly $22,400 · Head of household $16,800 · Married filing separately $11,200 Phase-out: reduced by 20% of the full amount for each $7,450 (or part of $7,450) of income over $261,000 ($0 above $290,800). |
| Personal exemption | Single $5,250 · Married filing jointly $10,500 · Head of household $5,250 · per dependent $5,250 — a deduction from income Phase-out: reduced by 20% of the full amount for each $7,450 (or part of $7,450) of income over $261,000. |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI) |
| Local income taxes | None |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Rhode Island income tax brackets 2026
Rates apply to Rhode Island taxable income, after the deductions above.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $82,050 | 3.75% |
| $82,050 | $186,450 | 4.75% |
| $186,450 | and up | 5.99% |
Rhode Island employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI) 2026 TDI contribution rate: 1.1% on first $100,000 (decreased from 1.3% in 2025). Maximum employee contribution: $1,100. TCI (caregiver benefits up to 8 weeks) is part of the TDI program, not a separate tax. | 1.1% | $100,000 | $1,100.00 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Rhode Island income tax | $70.02 | $1,821 |
| Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI) | $27.50 | $715 |
| Take-home pay | $1,995.07 | $51,872 |
Effective tax rate 20.2%; tax on the next dollar earned 24.5%. Rhode Island taxable income is $48,550.
Second example: $120,000, married filing jointly, two children
Take-home $101,208 a year ($3,892.60 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Rhode Island income tax $2,873, state payroll taxes $1,100.
How the Rhode Island estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Rhode Island standard deduction for your filing status, reduced by its income phase-out. Subtract personal exemptions, reduced by the income phase-out (dependents = the number of children you enter).
- Apply the brackets.
- Add Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI) on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Rhode Island calculator does not model
- The standard deduction and exemption phase-out uses federal AGI in place of modified federal AGI (Rhode Island modifications are not modeled).
- Rhode Island Earned Income Credit
- Property tax relief credit
- Child and dependent care credit; new refundable child tax credit begins in tax year 2027
- Social Security and pension income modifications
- Part-year resident and nonresident allocation
Data notes
- Uniform rate schedule for all filing statuses for tax year 2026 (ADV 2025-22): 3.75% to $82,050, 4.75% to $186,450, 5.99% above.
- Standard deductions for 2026 (ADV 2025-22): $11,200 single/MFS, $22,400 MFJ, $16,800 HOH.
- Personal and dependency exemptions are a DEDUCTION of $5,250 each for 2026 (ADV 2025-22); the previous file described an unconfirmed 'exemption credit' and left it out. Now modeled as $5,250 per person.
- Phase-out (ADV 2025-22 and the RI-1040 standard deduction and exemption worksheets): above modified federal AGI of $261,000, the standard deduction and the total exemption amount are each reduced by 20% for every $7,450 (or part of $7,450) of excess, reaching $0 above $290,800. Modeled.
- The FY2027 budget (H 7127, signed June 2026) adds a surtax on income over $1 million starting in tax year 2027 (1% in 2027, rising to 3% by 2029); no change for 2026.
- RI starts from federal AGI.
Sources
- State income tax: RI FY 2027 Budget at a Glance (millionaire surtax begins tax year 2027) (read 2026-10-07)
- State income tax: Rhode Island Division of Taxation ADV 2025-22 — Inflation-Adjusted Amounts for Tax Year 2026 (read 2026-10-07)
- State income tax: Rhode Island Division of Taxation – 2025 Tax Rate Schedule and Worksheets (standard deduction and exemption phase-out worksheets: 20% per increment) (read 2026-10-07)
- State income tax: 2026 Rhode Island Employer's Income Tax Withholding Tables (read 2026-10-07)
- Temporary Disability Insurance / Temporary Caregiver Insurance (TDI/TCI): 2026 Tax Rates for Unemployment Insurance and Temporary Disability Insurance – RI DLT (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Connecticut, Massachusetts
States with a similar tax setup: Vermont, Mississippi, California, New Mexico, Arkansas, South Carolina
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.