Quick Answer
Rhode Island state income tax ranges from 3.75% to 5.99% based on income. For 2026, a single filer earning $60,000 pays approximately $2,655 in Rhode Island state tax (4.43% effective rate), while someone earning $100,000 pays about $4,975 (4.98% effective rate).
Best Answer
Sarah Chen, Payroll Tax Analyst
Best for W-2 employees working in Rhode Island who want to understand their state tax withholding
Rhode Island's graduated tax structure
Rhode Island uses a graduated income tax system with three brackets, ranging from 3.75% to 5.99%. What makes Rhode Island unique is that even the lowest bracket starts at 3.75% - higher than many states' top rates.
For 2026, Rhode Island's tax brackets are:
According to the Rhode Island Division of Taxation, these brackets are adjusted annually for inflation, making Rhode Island one of the few states to automatically index tax brackets.
Example: $75,000 salary calculation
Let's calculate Rhode Island state tax for someone earning $75,000:
First, subtract Rhode Island's standard deduction of $9,600 (single filer), leaving $65,400 in taxable income.
Tax calculation:
Your biweekly paycheck withholding would be approximately $94 ($2,453 ÷ 26 pay periods).
How this compares to neighboring states
Rhode Island's tax burden is substantial compared to neighboring states:
Despite the income tax, Rhode Island has no general sales tax, though it does have a 7% tax on prepared food, hotel stays, and some services.
Real paycheck impact analysis
For a $75,000 salary in Rhode Island, your biweekly take-home breakdown:
Key factors affecting your Rhode Island tax
Special Rhode Island considerations
Alternative Flat Tax Option: Rhode Island offers an alternative flat tax of 5.99% on federal adjusted gross income with no deductions. This is rarely beneficial unless you have very high deductions.
Temporary Disability Insurance (TDI): Rhode Island requires TDI withholding of 1.1% on wages up to $78,000 (2026), adding about $27 biweekly to your deductions.
What you should do
Review your current withholding if you're a Rhode Island resident. Many people under-withhold because they don't account for both the state income tax AND the required TDI contribution. Use our paycheck calculator to ensure you're withholding enough to avoid penalties.
Key takeaway: Rhode Island's 3.75%-5.99% income tax, combined with required TDI contributions, results in higher paycheck deductions than many neighboring states - budget for 75-76% take-home pay.
*Sources: [Rhode Island Division of Taxation](https://tax.ri.gov/), [IRS Publication 17](https://www.irs.gov/pub/irs-pdf/p17.pdf)*
Key Takeaway: Rhode Island charges 3.75%-5.99% state income tax plus mandatory 1.1% TDI, meaning most workers should budget for 74-76% take-home pay after all deductions.
Rhode Island state tax by income level (2026, single filer, after standard deduction)
| Annual Income | RI Income Tax | TDI (1.1%) | Total State Burden | Effective Rate |
|---|---|---|---|---|
| $40,000 | $1,140 | $440 | $1,580 | 3.95% |
| $60,000 | $1,890 | $660 | $2,550 | 4.25% |
| $80,000 | $2,640 | $880 | $3,520 | 4.40% |
| $100,000 | $3,390 | $858 | $4,248 | 4.25% |
| $150,000 | $6,265 | $858 | $7,123 | 4.75% |
More Perspectives
Sarah Chen, Payroll Tax Analyst
Best for people who moved to or from Rhode Island and need to understand the tax impact
Moving to Rhode Island: Tax implications
Rhode Island can be a tax shock for people moving from no-income-tax states or lower-tax states. The Ocean State has some unique features that affect your overall tax burden.
Part-year resident filing
If you moved to Rhode Island mid-year, you'll file Form RI-1040NR as a part-year resident. Key rules:
1. Income sourcing: Only income earned while a Rhode Island resident gets taxed at RI rates
2. Prorated deductions: Your standard deduction gets prorated based on months of residency
3. Credit for other state taxes: Rhode Island provides credit for income taxes paid to other states on the same income
Unique Rhode Island costs to consider
Temporary Disability Insurance (TDI): This is a required 1.1% payroll deduction that many new residents don't expect. On a $60,000 salary, that's an extra $660 annually ($25 per biweekly paycheck).
High property taxes: Rhode Island has some of New England's highest property tax rates, which can offset income tax benefits if you're buying a home.
Comparison for relocaters
Here's how Rhode Island compares for a $80,000 salary:
What new residents should do immediately
1. Update your W-4 to include Rhode Island withholding
2. Factor in TDI when budgeting - it's not optional
3. Consider the property tax impact if buying a home
4. Review your overall tax situation - the lack of sales tax may offset income tax increases depending on spending patterns
Key takeaway: Rhode Island's combined income tax and TDI can add 4-7% to your total tax burden compared to no-tax states, but property tax and spending patterns matter for the full picture.
*Sources: [Rhode Island Division of Taxation](https://tax.ri.gov/), [New England Tax Comparison Study](https://www.taxpolicycenter.org/)*
Key Takeaway: New Rhode Island residents face 3.75%-5.99% income tax plus 1.1% TDI, adding $3,000-5,000 annually in taxes for middle-income earners compared to no-tax states.
Sources
- Rhode Island Division of Taxation — Official Rhode Island tax rates, brackets, and TDI information
- IRS Publication 17 — Federal tax guide including state tax interactions
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.