Updated for tax year 2025.
If you live or work in Rhode Island, you’ll likely need to file a Rhode Island state income tax return along with your federal return. Rhode Island uses a progressive income tax structure with three tax rates that apply uniformly across all filing statuses.
This guide explains Rhode Island’s 2025 income tax rates and brackets, standard deduction and personal exemption, available modifications and credits, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Rhode Island’s tax rules to help you accurately prepare your Rhode Island return alongside your federal return.
What is the Rhode Island state income tax?
Rhode Island state income tax is a tax on income earned by individuals. It is collected by the Rhode Island Division of Taxation and helps fund state services.
Rhode Island uses a progressive income tax structure with three rates for tax year 2025 — from 3.75% to 5.99% — depending on your Rhode Island taxable income. The same rate schedule applies to all filing statuses. Rhode Island taxable income is generally your modified federal adjusted gross income minus your Rhode Island standard deduction and personal exemption.
Rhode Island income tax rates and tax brackets
To estimate your Rhode Island tax bill or refund, it helps to understand the state’s income tax brackets. Rhode Island’s income tax rates are near the national average and impact taxpayers statewide. Here is a look at the 2025 income tax bracket for all filing types, carried from the live Rhode Island refund page:
| Taxable income | Tax rate |
|---|---|
| Up to $79,900 | 3.75% |
| $79,901 to $181,650 | 4.75% |
| Over $181,650 | 5.99% |
If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See the 2025 Rhode Island Tax Rate Schedule for official rate information.
Rhode Island standard deduction
Rhode Island does not allow federal itemized deductions on Form RI-1040. Instead, Rhode Island taxpayers claim a state standard deduction based on filing status. Here are the Rhode Island standard deduction amounts for 2025:
- Single: $10,900
- Married filing jointly: $21,800
- Qualifying widow(er): $21,800
- Head of household: $16,350
- Married filing separately: $10,900
If your modified federal adjusted gross income exceeds $254,250, your standard deduction may be reduced or eliminated using the phase-out worksheet in the 2025 RI-1040 instructions.
Rhode Island exemptions
Rhode Island offers a $5,100 personal exemption for tax year 2025. Most Rhode Island taxpayers can claim both the standard deduction and personal exemption, but the exemption may also phase down if your modified federal adjusted gross income exceeds $254,250.
When calculating Rhode Island taxable income, several types of income may be subtracted from your federal adjusted gross income (AGI) through Schedule M modifications — such as state and local debt obligations outside Rhode Island, U.S. government obligations, and contributions to Rhode Island 529 college savings plans. Unlike many states, some Social Security benefits are taxable in Rhode Island. Rhode Island also offers credits and modifications for qualifying taxpayers, including the property tax relief credit on Form RI-1040H.
Rhode Island tax changes for 2025
For tax year 2025, Rhode Island inflation-adjusted its income tax brackets, standard deduction amounts, and personal exemption. The top marginal rate remains 5.99% on taxable income over $181,650.
Rhode Island also added Schedule HR1 for tax year 2025 to add back certain federal deductions allowed under P.L. 119-21, H.R.1 (the Working Families Tax Cut Act / OBBB), including provisions related to business interest expense, research and experimental expenditures, bonus depreciation, and qualified sound recording production. See the 2025 RI-1040 instructions for a full list of 2025 tax rules, modifications, and credits.
FAQs
The bottom line
Rhode Island has a progressive state income tax for 2025 with rates from 3.75% to 5.99%, depending on your Rhode Island taxable income. Knowing the brackets, standard deduction and personal exemption amounts, and available modifications and credits can help you estimate what you may owe or get back.
When you’re ready to file, TaxAct can help you prepare your federal and Rhode Island returns in one place so you can file with confidence.
Already filed your taxes and waiting for your refund? Learn more about where your Rhode Island state tax refund is.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.
Citations
Rhode Island Division of Taxation. “Individual Income Tax.” Accessed 17 Aug. 2026.
Rhode Island Division of Taxation. “2025 Tax Rate Schedule and Worksheets.” Accessed 17 Aug. 2026.
Rhode Island Division of Taxation. “2025 RI-1040 Instructions.” Accessed 17 Aug. 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where’s My Rhode Island State Tax Refund?” TaxAct Blog, 12 Jan. 2026.
