Rhode Island State Income Tax Withholding
Last Updated: January 2026
Overview
Rhode Island uses a progressive income tax system with three tax brackets. The state offers a standard deduction and personal exemptions that phase out at higher income levels.
2026 Tax Rates
| Taxable Income (All Filing Statuses) | Tax Rate |
|---|---|
| $0 - $77,450 | 3.75% |
| $77,451 - $176,050 | 4.75% |
| Over $176,050 | 5.99% |
Top Marginal Rate: 5.99%
Deductions and Exemptions
Standard Deduction (2026)
| Filing Status | Amount |
|---|---|
| Single | $10,550 |
| Married Filing Jointly | $21,100 |
| Head of Household | $15,825 |
Personal Exemption
- Amount: $4,850 per exemption (2026)
- Phase-out: Begins at $250,550 AGI (single) / $260,550 (MFJ)
Supplemental Wage Rate
- Supplemental wages: 5.99% (top marginal rate)
Special Considerations
- Form RI W-4: Rhode Island accepts the federal Form W-4 for state withholding purposes
- No Local Income Taxes: Rhode Island does not have local income taxes
- Temporary Disability Insurance (TDI): Employee contribution of 1.1% on wages up to $89,600 (2026)
Temporary Disability Insurance (TDI)
Rhode Island requires employee contributions to the state disability program:
| Component | 2026 Rate/Limit |
|---|---|
| Employee Rate | 1.1% |
| Wage Base | $89,600 |
| Maximum Annual Contribution | $985.60 |
Note: This is an employee-only contribution; employers do not contribute to TDI.