Estate Planning Laws in Rhode Island.

A will must be in writing, signed by the testator (or by another in testator's presence at testator's direction), and attested by two or more credible witnesses who subscribe in the testator's presence.

Holographic wills (without witnesses) are generally invalid in Rhode Island. Exception: service members of the armed forces and mariners at sea may execute holographic or nuncupative wills, which remain valid for 1 year after discharge.

Rhode Island has municipal Probate Courts in each of its 39 cities and towns — a distinctive structure. Each town's probate judge (typically the town clerk or a town-appointed judge) handles probate matters for that municipality. Appeals go to Superior Court.

Rhode Island imposes its own estate tax with a 2024 exemption of $1.774 million (indexed annually to CPI). Rates range from 0.8% to 16%. One of the lower exemption thresholds in the U.S. (along with MA, OR, CT).

Rhode Island has an estate tax but no separate inheritance tax.

Surviving spouse may elect against the will and take a "life estate in real estate" plus a statutory share of personal property — a distinctive Rhode Island formulation retaining elements of the common-law dower.

Estates with personal property under $15,000 may be administered through simplified procedures.

Rhode Island authorizes statutory living wills and durable powers of attorney for health care.