Rhode Island law
Tax Laws in Rhode Island.
Rhode Island imposes a graduated individual income tax with three brackets: 3.75%, 4.75%, and 5.99%. Sales tax is 7% state (one of the higher statewide rates) with no local sales tax. Corporate income tax is 7%. Property taxes are administered locally and are among the highest in the U.S. by effective rate. Rhode Island has an estate tax with a 2024 exemption of $1.774 million. Rhode Island repealed its Corporate Franchise Tax.
Last verified: 2026-04-17
State law
Key Rhode Island Statutes
Three brackets: 3.75% (up to $77,450), 4.75% ($77,451-$176,050), 5.99% (above). Rhode Island partially conforms to the federal IRC.
7% state sales tax with no local sales tax. Among the higher statewide sales-tax rates in the U.S. (tied with several states).
7% flat corporate income tax on Rhode Island taxable income. Single-sales-factor apportionment.
2024 exemption: $1.774 million (indexed annually to CPI). Rates 0.8% to 16%. Lower exemption threshold than most states.
Locally assessed and collected. Among the highest effective property-tax rates in the U.S. Classified property taxation permitted in Providence and other specified communities.
State law
Official Sources
Not Legal Advice
This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Rhode Island.
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