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United States states

Jurisdiction detail

Rhode Island tax guide

A seeded subnational profile for Rhode Island, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Rhode Island Division of Taxation

Overview

Rhode Island has progressive income tax and an estate tax. Sales tax rate of 7 percent is uniform statewide.

Estate tax exemption below federal.PTET election available.Higher rate applies to prepared meals and beverages.

Individual income tax

Rhode Island's progressive individual income tax tops at 5.99 percent.

Type: progressive

Business tax

Rhode Island corporate income tax at 7 percent.

Reference rate: 7%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 7%

No local additions; statewide uniform rate.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Rhode Island Division of Taxation

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.