United States · State income tax
Rhode Island state income tax rate 2027.
Rhode Island’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: Rhode Island has 3 brackets for 2026 with rates from 3.75% to 5.99%. The top rate starts at $186,450 of taxable income for single filers and $186,450 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
Estimate your tax
Result
Enter your Rhode Island taxable income and press Estimate.
The Rhode Island schedule
RI Division of Taxation Advisory ADV 2025-22 (Nov 3, 2025), 'Uniform tax rate schedule for Tax Year 2026': one schedule for all filers, 3.75% to $82,050, 4.75% to $186,450, 5.99% above. Dollar edges are statutory inflation indexing computed annually by the Division (not from Tax Foundation).
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $82,050 | 3.75% | 3.75% |
| $82,050 to $186,450 | 4.75% | 4.75% |
| Over $186,450 | 5.99% | 5.99% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $82,050 | 3.75% | 3.75% |
| $82,050 to $186,450 | 4.75% | 4.75% |
| Over $186,450 | 5.99% | 5.99% |
Deductions, exemptions and local tax
ADV 2025-22: 2026 standard deduction $11,200 single and $22,400 married filing jointly; personal and dependency exemption $5,250; standard deduction and exemptions phase out for federal AGI (RI-modified) between $261,000 and $290,800 (increment $7,450). Not modelled in the estimator.
No local income tax found in the sources cited (none stated). High-Income Surtax enacted for tax years beginning 1/1/2027: 1% on personal income over $1 million (indexed), rising to 2% in 2028 and 3% in 2029 (RI Division of Taxation, 2026 Summary of Legislative Changes). Not modelled for 2026 (does not apply in 2026).
What changes in 2027 (projected)
Rates stay 3.75/4.75/5.99% but bracket edges are re-indexed each year (ADV 2025-22: 'requires the tax brackets to be adjusted annually with inflation'), so 2027 edges are a projection. Separately, the 2026 Summary of Legislative Changes (HB 7127 Sub A, Art. 6 s.5) enacts a 1% surtax on personal income over $1 million for tax years beginning on or after 1/1/2027 (2% in 2028, 3% in 2029+); threshold indexed.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of Rhode Island taxable income owes $3,000 under the 2026 schedule, an effective rate of 3.75% and a marginal rate of 3.75%. A joint filer with $150,000 of Rhode Island taxable income owes $6,305 under the 2026 schedule, an effective rate of 4.20% and a marginal rate of 4.75%. The 2027 projection for the same incomes is the same dollar amount ($3,000 and $6,305) because the 2026 schedule is carried forward.
Common mix-ups
- Joint filers get brackets twice as wide as single filers. Rhode Island uses one uniform rate schedule for all filers (ADV 2025-22: 'used by all filers'); the $82,050 and $186,450 edges apply to single and joint alike.
- The bracket edges are the same every year. They are inflation-indexed annually: the 2025 edges were $79,900 and $181,650, and 2026 edges are $82,050 and $186,450.
- The top rate is higher than 5.99% for 2026. The top ordinary rate is 5.99% in 2026. A 1% surtax on income over $1 million only begins with tax years starting 1/1/2027.
- Everyone gets the full standard deduction and exemptions. RI phases them out for federal AGI between $261,000 and $290,800 in 2026; above that range none can be claimed.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- RI Division of Taxation ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026 (2026 uniform rate schedule, standard deduction, exemption, phase-out, indexing statement (fetched via browser session because tax.ri.gov blocks plain HTTP clients)) (retrieved November 9, 2026)
- RI Division of Taxation 2026 Summary of Legislative Changes (High-Income Surtax from 2027) (retrieved November 9, 2026)
- RI 2026 Employer's Income Tax Withholding Tables booklet (Cross-check: 3.75/4.75/5.99% rates in withholding tables) (retrieved November 9, 2026)
Frequently asked questions
What is the Rhode Island state income tax rate for 2027?
Rhode Island has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (3.75%, 4.75%, 5.99%).
What is the top Rhode Island income tax rate?
5.99% under the 2026 schedule. It starts at $186,450 of taxable income for single filers and $186,450 for joint filers.
How much Rhode Island income tax would I pay on $80,000?
A single filer with $80,000 of Rhode Island taxable income owes $3,000 under the 2026 schedule, an effective rate of 3.75% and a marginal rate of 3.75%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Rhode Island can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Rhode Island sources read on November 9, 2026: RI Division of Taxation ADV 2025-22: Inflation-adjusted amounts set for Tax Year 2026; RI Division of Taxation 2026 Summary of Legislative Changes; RI 2026 Employer's Income Tax Withholding Tables booklet. The links in the Sources section go to the originals.
Does Rhode Island have a millionaire surtax?
Yes, from tax year 2027: 1% on personal income over $1 million (indexed), increasing to 2% in 2028 and 3% from 2029, per the Division of Taxation's 2026 Summary of Legislative Changes. It does not apply to tax year 2026.
Is the Rhode Island 2026 standard deduction higher than 2025?
Yes. For single filers it rises from $10,900 (2025) to $11,200 (2026); married filing jointly from $21,800 to $22,400 (ADV 2025-22).
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Rhode Island tax agency or a tax professional before you file.