Rhode Island Income Tax Guide

3.75% to 5.99% bracketsRhode Island indexed its 2026 thresholds to $82,050 and $186,450.

$11,200 single deductionThe official amount is $22,400 joint and $16,800 head of household.

$5,250 exemptionRegular personal and dependency exemptions phase out at higher modified AGI.

Updated August 24, 2026

Rhode Island AGI is simplifiedSupported income is reduced by the regular standard deduction and basic exemptions.

Official 2026 brackets are modeledThe uniform 3.75%, 4.75%, and 5.99% schedule applies across filing statuses.

Exemptions are includedThe estimate subtracts $5,250 per taxpayer, joint spouse, and supported qualifying child.

The high-income phaseout is excludedDeductions and exemptions phase out from $261,000 to $290,800 modified AGI.

Retirement modifications are outsideAge, income thresholds, and benefit types determine Social Security and pension subtractions.

Are Rhode Island brackets status-specific?The same uniform rate thresholds apply, while deductions vary by filing status.

Is the 2026 standard deduction included?Yes, before high-income phaseout considerations.

Are dependent exemptions included?Yes, at $5,250 per supported qualifying child.

Is the phaseout modeled?No. High-income users should expect the streamlined estimate to understate tax.

Is the pension modification included?No. It requires age, AGI, and distribution-type details.

Is this RI-1040?No. It is not a complete Rhode Island return.

How Rhode Island taxes work