Rhode Island

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 3.75% - 5.99%
Standard Deduction
  • $8,100 ($16,250 for Married Couples) (2014)
  • Personal Exemption $3,800 (2014)
    Dependent Exemption $3,800 (2014)
    Earned Income Tax Credit (EITC) 10% Refundable
  • Standard deduction and personal exemption phases out for high income levels
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 7.00%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 7.00%
    Average Local Sales Tax Rate N/A
    Average Combined State & Local Sales Tax Rate 7.00%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries N/A
    Number of Services Taxed 29 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • "Amazon law" in effect
  • Sales tax applies to some digital goods and services
  • Property Tax Features (2015)
  • Levies a car tax with a large exemption.
  • Levies a car tax with a large exemption.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.33
    Diesel Tax Rate (per gallon) $0.33
    Cigarette Tax Rate (per pack) $3.50
    Estate or Inheritance Tax Yes
    Net Lottery Sales Per Capita $223 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015