Updated October 4, 2026. Quick answer: No. Rhode Island’s retirement income guide says “military service pensions are fully exempt from Rhode Island Personal Income Tax” and that “there are no income or age requirements”.
How Rhode Island treats military retired pay
| Item | What the documents say |
|---|---|
| Treatment | Fully subtractable; RI-1040 line 1v, from federal Form 1040 line 5b (R.I. Gen. Laws 44-30-12(c)(11)) |
| Who qualifies | Taxable military service pension income included in federal adjusted gross income, and surviving spouses who received military pension benefits |
| Cap or age | No income or age requirement |
| One condition | The same income cannot also be claimed under the Pension and Annuity Income Modification |
| Rates on other income | 3.75% up to $79,900 of taxable income, 4.75% to $181,650 and 5.99% above |
A $30,000 example
A retiree with $30,000 of military service pension income in federal adjusted gross income subtracts all $30,000 on line 1v, so none of that pay is left to tax.
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What changes in 2026
No 2026 change is printed in the documents read.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal side in Publication 3, Armed Forces’ Tax Guide.
Related: whether Rhode Island taxes pensions, how Rhode Island taxes retirement income, military retirement pay by state, and the military retirement calculator.
Sources
- Rhode Island Retirement Income Tax Guide: Modifications for Retirement Income (Publication 2026-01, Tax Year 2025): https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf
- RI-1040 Resident Instructions (Tax Year 2025, draft 11/06/2025): https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/2025%201040R%20Instructions_d.pdf
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.