Rhode Island Income Tax 2026

Rhode Island has a graduated income tax for 2026. The standard deduction is $10,900 (single) / $21,800 (married filing jointly). RI taxes income with a 3-bracket graduated schedule (3.75% / 4.75% / 5.99%), and the SAME bracket thresholds apply to ALL filing statuses (single, MFJ, MFS, HoH) - brackets are NOT doubled for joint filers. 2026 inflation-adjusted thresholds (TY2026, RI Div. of Taxation ADV 2025-22): 3.75% up to $82,050, 4.75% from $82,050 to $186,450, 5.99% over $186,450 (these widened from TY2025 $79,900 / $181,650). No local/city income taxes in RI. Standard deduction 2026: $10,900 single/MFS, $21,800 MFJ & qualifying surviving spouse, $16,350 head of household. Personal exemption $5,100 per person (2026), in addition to the standard deduction. PHASEOUT: both the standard deduction and personal exemptions phase out for higher incomes - they begin phasing out at modified AGI of $254,250 and are fully eliminated ($0) once modified AGI reaches $283,250 (2026 thresholds), so high earners get no standard deduction/exemption. Social Security: RI exempts SS benefits for taxpayers below a federal-AGI threshold and at/below full retirement age; also a modification exempting up to ~$20,000 of qualified retirement income (pension/401k/IRA/annuity) for taxpayers at full retirement age under an AGI cap. Calculation starts from federal AGI with RI modifications. No recent rate cuts - the 3.75/4.75/5.99 structure is stable; only bracket widths and deductions/exemptions adjust annually for inflation.