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RHODE ISLAND DIVISION OF TAXATION - PAGE 2 OF 4 Personal Income Tax: uniform rate schedule The Division of Taxation has recalculated tax bracket ranges for Tax Year 2026, as required by statute. The changes were made to the Rhode Island Personal Income Tax’s uniform tax rate schedule, which is used by all filers.

The General Assembly adopted a provision that requires the tax brackets to be adjusted annually with inflation. Standard deduction and exemption amounts are adjusted in similar fashion. The effect can be seen in the following two tables: one for Tax Year 2025, the other for Tax Year 2026.

Uniform tax rate schedule for Tax Year 2025 (Personal Income Tax)

Taxable income: Over But not over Pay + percent on excess of the amount over $ 0 $ 79,900 $ -- 3.75% $ 0 79,900 181,650 2,996.25 4.75% 79,900 181,650 -- 7,829.38 5.99% 181,650

Uniform tax rate schedule for Tax Year 2026 (Personal Income Tax)

Taxable income: Over But not over Pay + percent on excess of the amount over $ 0 $ 82,050 $ -- 3.75% $ 0 82,050 186,450 3,076.88 4.75% 82,050 186,450

8,035.88 5.99% 186,450

Trusts and estates: income tax rate schedule Each year, the Division of Taxation posts the income tax rate schedule that will be used by fiduciaries for many trusts and estates.

As a convenience, tables for Tax Year 2025 and Tax Year 2026 follow.

Income tax rate schedule for Tax Year 2025 (trusts and estates)

Taxable income: Over But not over Pay + percent on excess of the amount over $ 0 $ 3,200 $ -- 3.75% $ 0 3,200 10,200 120.00 4.75% 3,200 10,200 -- 452.50 5.99% 10,200 Table is for non-grantor trusts and non-bankruptcy estates. To calculate income tax for grantor trusts and bankruptcy estates, use Personal Income Tax table.

Income tax rate schedule for Tax Year 2026 (trusts and estates)

Taxable income: Over But not over Pay + percent on excess of the amount over $ 0 $ 3,300 $ -- 3.75% $ 0 3,300 10,450 123.75 4.75% 3,300 10,450 -- 463.38 5.99% 10,450 Table is for non-grantor trusts and non-bankruptcy estates. To calculate income tax for grantor trusts and bankruptcy estates, use Personal Income Tax table.