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Progressive Tax

Rhode Island Tax Guide

5.99%top marginal rate

Rhode Island has a progressive income tax with a top rate of 5.99%. Property taxes are above the national average, and the state has an estate tax. The 7% sales tax is one of the highest state-level rates.

Rhode Island Tax at a Glance

Income Tax

5.99%

Top marginal rate

Sales Tax

7%

State-level rate

Property Tax

1.63%

48% above the national average

Estate Tax

Yes

State-level estate/inheritance tax

How Rhode Island Compares to the National Average

Top Income Tax Rate5.99%
0%National avg: 4.6%
State Sales Tax7%
0%National avg: 5.1%
Median Property Tax1.63%
0%National avg: 1.1%
RI

Notable Tax Facts

  • State sales tax of 7% is one of the highest in the nation
  • Has an estate tax with a $1.77 million exemption
  • Property taxes are above the national average
  • Small state with higher-than-average overall tax burden

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Rhode Island Tax FAQ

What is Rhode Island's income tax rate?

Rhode Island has a progressive income tax with rates of 3.75%, 4.75%, and 5.99%. The top rate applies to income over $166,950.

Does Rhode Island have an estate tax?

Yes. Rhode Island has an estate tax with an exemption of $1.77 million (indexed for inflation). This is lower than the federal exemption.

Does Rhode Island tax Social Security?

Rhode Island provides a Social Security exemption for taxpayers with federal AGI below $101,000 (single) or $126,250 (married filing jointly).

What is the sales tax in Rhode Island?

Rhode Island's state sales tax is 7%, one of the highest in the nation. However, clothing items under $250 are exempt.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.