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Rhode Island Personal Income Tax Laws

Most states (but not all) collect a personal income tax, similar to that collected by the federal Internal Revenue Service (IRS) but usually much less. Generally, state tax returns are due on the same day as federal taxes (typically April 15, unless it falls on a weekend or holiday) and most states now offer electronic filing via the Internet.

What we refer to as "taxable income" includes money obtained from nearly all salaries, wages, dividends, stock profits, and other sources. Some income is not taxable, including child support payments, welfare, and a limited portion of retirement funds. Most states tax higher-earning individuals at a higher rate ("progressive" taxation) but some states have a single tax rate for all residents ("flat" tax).

Personal Income Taxes in Rhode Island at a Glance

Rhode Island taxed its residents at 25 percent of their federal tax liability until fairly recently, but now has taken an approach similar to other states. The state has a somewhat progressive tax code with three brackets -- 3.75 percent, 4.75, and 5.99 percent -- which correspond to various income levels.

Additional information about Rhode Island's personal income tax, including instructions, updates, and forms, can be found at the Rhode Island Department of Revenue Web site.

See the following chart for more details about personal income taxes in Rhode Island. See FindLaw's Tax Law section for more articles.

Code Section 44-30-1, et seq.
Who is Required to File Resident and nonresident individuals, estates, and trusts on Rhode Island income; Partnerships are not taxed
Rate
  • 3.75 percent on the first $58,600 of taxable income
  • 4.75 percent on taxable income between $58,601 and $133,250
  • 5.99 percent on taxable income of $133,251 and above.
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws are subject to change at any time, usually through the enactment of new legislation but sometimes through higher court decisions or other means. While we strive to ensure the accuracy of these pages, you also may want to contact a Rhode Island tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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