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Rhode Island Tax Brackets 2026: 3.75% to 5.99% in Three Steps

Updated October 8, 2026. Quick answer: Rhode Island’s 2026 income tax withholding schedule from the Division of Taxation has three rates, 3.75%, 4.75% and 5.99%, and the same steps apply to all filing statuses. The 3.75% rate covers the first $82,050, the 4.75% rate runs to $186,450, and 5.99% applies above that. The Division’s Advisory ADV 2025-22 of November 3, 2025 prints the same three steps as the uniform 2026 rate schedule used by all filers, so the withholding schedule and the 2026 return schedule agree.

The 2026 Rhode Island rates

Annual taxable wages, all filing statusesRate
First $82,0503.75%
$82,050 to $186,4504.75%
Over $186,4505.99%

The Division prints the annual table with a base amount for each step: $3,076.88 plus 4.75% of the amount over $82,050, and $8,035.88 plus 5.99% of the amount over $186,450. It also says that “The Supplemental withholding rate is 5.99%.” For comparison, the 2025 rate schedule printed with the 2025 return worksheets ran 3.75% to $79,900, 4.75% to $181,650 and 5.99% above, so the 2026 withholding steps are wider.

Exemption and standard deduction

ItemAmount
Standard deduction, 2026 single or married filing separately$11,200
Standard deduction, 2026 married filing jointly or qualifying widow or widower$22,400
Standard deduction, 2026 head of household$16,800
Personal and dependency exemption, 2026, each$5,250
Standard deduction, 2025 single or married filing separately$10,900
Standard deduction, 2025 married filing jointly$21,800
Standard deduction, 2025 head of household$16,350
Personal exemption, 2025, each$5,100

The 2025 worksheets say to “Multiply $5,100 by the total number of exemptions”. Both the standard deduction and the exemption phase out for higher incomes: the worksheets stop and enter zero when the reduction step is “more than $29,000”. The 2026 withholding booklet sets the annualized wage threshold at $290,800.00 where the withholding exemption is eliminated. The Advisory sets the 2026 limits: the standard deduction and exemptions are reduced when federal adjusted gross income, as modified for Rhode Island, falls between $261,000 and $290,800, with a phaseout increment of $7,450.

A worked example

As a computed example (an illustration, not a source figure), take $100,000 of Rhode Island taxable income. Using the 2026 annual withholding table, the tax is $3,929.51 (computed): $3,076.88 on the first $82,050 plus 4.75% of the amount above it. The table is the same for single and joint filers. It does not subtract any deduction or exemption.

What this page does not say

The first table comes from the employer withholding schedule; the Advisory prints the same rates and steps as the uniform schedule for returns. The 2026 Rhode Island return instructions and the Rhode Island statute were not read.

Common mistakes

  • Using the 2025 standard deduction for 2026. The Advisory sets $11,200 for a single filer.
  • Using the 2025 steps, which end at $79,900 and $181,650, for 2026.
  • Forgetting that the standard deduction and exemption are reduced between $261,000 and $290,800 of modified federal adjusted gross income.

Related: how Rhode Island taxes retirement income, whether Rhode Island taxes pensions, how Rhode Island taxes capital gains, and the federal 2026 tax brackets.

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Sources

Sources: the primary documents linked above, read on October 8, 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.

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