Every Rhode Island income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3.75% | $0 | $82,050 | $3,077 |
| 4.75% | $82,050 | $186,450 | $8,036 |
| 5.99% | $186,450 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Rhode Island taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Rhode Island tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,875 | 3.8% | 3.75% |
| $75,000 | $2,813 | 3.8% | 3.75% |
| $100,000 | $3,930 | 3.9% | 4.75% |
| $150,000 | $6,305 | 4.2% | 4.75% |
Figure B How the $100,000 tax is built — slice by slice
$82,050 at 3.75% = $3,077 · $17,950 at 4.75% = $853. Effective rate 3.9%; the top slice is taxed at 4.75%.
Bracket thresholds, the $11,200 standard deduction and the $5,250 personal exemption are inflation-adjusted for 2026; the SD/PE phase-out band for 2026 is modified AGI $261,000-$290,800 per Tax Foundation. Source: Tax Foundation 2026. The pension and annuity income modification rose to up to $50,000 per person from tax year 2025 (up from $20,000) for taxpayers at full retirement age below the income limits, and that higher amount carries into 2026. Source: Rhode Island Division of Taxation guidance summarised in 2025-2026 retirement tax references. No change to Rhode Island's three rates for 2026: 3.75%, 4.75% and 5.99%. Source: Tax Foundation 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Rhode Island.
Rhode Island taxes single filers at 3.75% on taxable income up to $82,050, 4.75% up to $186,450 and 5.99% above that. The top rate applies much later than in neighbouring Massachusetts-style flat systems, so most full-time wages sit in the first two brackets.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Rhode Island is unusual in stacking both reliefs: a $11,200 standard deduction AND a $5,250 personal exemption for a single filer. The quirk is that both phase out over the same window — modified AGI between $261,000 and $290,800 — so high earners lose the pair together.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Rhode Island taxes Social Security only for some filers. If you have reached full retirement age and your federal AGI is below the state's annually indexed limit (about $107,000 for single filers and $133,750 for joint filers for tax year 2025; the 2026 figures are set in a later Division of Taxation advisory), the federally taxable portion of your benefits is fully exempt. It is a cliff, not a phase-out: filers under full retirement age, or above the limit, are taxed on the federally taxable portion at the normal 3.75%-5.99% rates.
Source: Rhode Island Division of Taxation guidance, as summarised in 2025-2026 Social Security state-tax references
Taxpayers at full retirement age below the same income limits can exclude up to $50,000 per person of pension, annuity and 401(k)/403(b)-type income (raised from $20,000 from tax year 2025). IRA distributions do not qualify. Military service pensions are fully exempt with no age or income limit.
Source: Rhode Island Division of Taxation guidance; R.I. Gen. Laws § 44-30-12
Only sometimes. If you have reached Social Security full retirement age and your federal AGI is below Rhode Island's indexed limit (about $107,000 single / $133,750 joint for 2025), your federally taxable benefits are fully exempt. Miss either test and the federally taxable portion is taxed as ordinary income.
On $75,000 of wages as a single filer, the Rhode Island state tax estimate is $2,196, leaving take-home pay of $59,397 after federal tax of $7,670, FICA of $5,738 and total tax of $15,603.
Both. Rhode Island gives a standard deduction of $11,200 and a personal exemption of $5,250 for a single filer in 2026 — but both phase out together once modified AGI passes $261,000, disappearing by $290,800.
Yes. Rhode Island has no city or county income taxes. The 3.75%-5.99% state tax (plus the 7% state sales tax when you shop) is the whole income-tax picture.
In part. Pension, annuity, 401(k), 403(b) and similar plan income can qualify for a modification of up to $50,000 per person if you are at full retirement age and below the state's income limits. IRA distributions do not qualify for that modification, and military service pensions are fully exempt.
At $261,000 of modified AGI both the $11,200 standard deduction and the $5,250 personal exemption start phasing out, and both are gone by $290,800 — a quirk that can push high earners' effective Rhode Island rate up faster than the brackets alone suggest.
Rhode Island income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $11,200 standard deduction, worked examples and a find-your-bracket tool.
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Every Rhode Island income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Rhode Island (single filer, 2026), the slice-by-slice tax is $3,929.50 — the top slice is taxed at 5.99%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $11,200 standard deduction comes off first, which is what the companion income calculator works through.
Rhode Island taxes income in 3 bands from 3.75% to 5.99%. The standard deduction is $11,200.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Only sometimes. If you have reached Social Security full retirement age and your federal AGI is below Rhode Island's indexed limit (about $107,000 single / $133,750 joint for 2025), your federally taxable benefits are fully exempt. Miss either test and the federally taxable portion is taxed as ordinary income.
On $75,000 of wages as a single filer, the Rhode Island state tax estimate is $2,196, leaving take-home pay of $59,397 after federal tax of $7,670, FICA of $5,738 and total tax of $15,603.
Both. Rhode Island gives a standard deduction of $11,200 and a personal exemption of $5,250 for a single filer in 2026 — but both phase out together once modified AGI passes $261,000, disappearing by $290,800.
Yes. Rhode Island has no city or county income taxes. The 3.75%-5.99% state tax (plus the 7% state sales tax when you shop) is the whole income-tax picture.
In part. Pension, annuity, 401(k), 403(b) and similar plan income can qualify for a modification of up to $50,000 per person if you are at full retirement age and below the state's income limits. IRA distributions do not qualify for that modification, and military service pensions are fully exempt.
At $261,000 of modified AGI both the $11,200 standard deduction and the $5,250 personal exemption start phasing out, and both are gone by $290,800 — a quirk that can push high earners' effective Rhode Island rate up faster than the brackets alone suggest.
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