Rhode Island income tax: rates and Rhode Island filing questions
The 2025 schedule uses 3.75%, 4.75% and 5.99% marginal rates. Its taxable-income breakpoints are $79,900 and $181,650. These are 2025 figures; do not relabel them as 2026 brackets.
Sources checked . General information maintained by Rhode Island Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
What are Rhode Island’s 2025 income-tax rates?
The 2025 schedule uses 3.75%, 4.75% and 5.99% marginal rates. Its taxable-income breakpoints are $79,900 and $181,650. These are 2025 figures; do not relabel them as 2026 brackets.
Use the prescribed tax table or schedule in the return instructions. The top rate does not apply to all income, and the deduction/exemption worksheets can change the taxable amount.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Start with federal AGI and check modifications
Rhode Island bases personal income tax on federal adjusted gross income with state modifications. The forms index supplies Schedule M and separate resident and nonresident instructions.
Keep W-2 and 1099 statements, prior returns and support for state modifications. The retirement and capital-gains guides address distinct income questions; neither replaces the complete return calculation.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Which Rhode Island return applies?
Use RI-1040 for the resident route and RI-1040NR instructions for nonresident or part-year situations. The state distinguishes residents’ income from all sources from nonresidents’ Rhode Island-source income.
The index lists 2025 returns separately from 2026 estimated-payment coupons. An estimated-payment form is not a later-year completed income-tax return. Confirm the year before downloading or signing.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Records for a useful preparation quote
- Federal return, W-2s and 1099s for the income year being filed.
- Residence and work locations/dates, prior state returns and carryover schedules.
- Withholding, estimated-payment receipts, extensions and any notices.
- A list of state, local and other-state returns included in the quoted fee.
Ask a professional about your situation
Ask whether the practice handles this tax, transaction, location and year. Agree in writing who checks the records, prepares each return and handles any notice. General listings do not verify specialist expertise or eligibility.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
Official sources and applicability
- Rhode Island 2025 tax rate schedule and worksheets — 2025 rates 3.75%, 4.75%, 5.99%; taxable-income brackets and deduction/exemption phaseouts.
Tax year 2025 only; not 2026 brackets. Checked 2026-10-24. - Rhode Island personal income-tax forms by year — RI-1040 and RI-1040NR, Schedule M, resident/nonresident instructions and separate estimated-payment forms.
2025 return forms and 2026 estimated-payment forms are distinct. Checked 2026-10-24. - Rhode Island personal income-tax overview — Federal AGI with modifications; resident worldwide and nonresident Rhode Island-source income.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.