Rhode Island uses a graduated state income tax, which means different layers of Rhode Island taxable income are taxed at different rates. Your paycheck is also affected by federal income tax, Social Security, Medicare, deductions, credits, benefits, and withholding choices.
This page brings the Rhode Island tax picture together in one place: state tax data, Rhode Island deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Rhode Island state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 3.75% | Up to $82,050 | Up to $82,050 | Up to $82,050 | Up to $82,050 |
| 4.75% | $82,050 – $186,550 | $82,050 – $186,550 | $82,050 – $186,550 | $82,050 – $186,550 |
| 5.99% | Over $186,550 | Over $186,550 | Over $186,550 | Over $186,550 |
Brackets apply to Rhode Island taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
The table above shows the current Rhode Island state income tax treatment for each filing status.
Rhode Island deductions and adjustments
| Filing Status | Standard deduction + personal exemptions (combined) | Personal Exemption |
|---|---|---|
| Single | Up to $16,450 — phases down to $0 between AGI $261,500 and $327,300 | $0 |
| Married Filing Jointly | Up to $32,900 — phases down to $0 between AGI $261,500 and $327,300 | $0 |
| Married Filing Separately | Up to $16,450 — phases down to $0 between AGI $261,500 and $327,300 | $0 |
| Head of Household | Up to $22,050 — phases down to $0 between AGI $261,500 and $327,300 | $0 |
These amounts are subtracted from income before Rhode Island's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
The amount shown combines Rhode Island's standard deduction with its per-person exemption; both phase out together to zero at high incomes, as shown.
The table above shows the Rhode Island deduction and adjustment rules stored in the PaycheckNet database.
Rhode Island local income taxes
Rhode Island does not generally have a broad local wage income tax system. Local property or other taxes may still apply separately. If the PaycheckNet database contains Rhode Island locality-specific entries, they will appear in the table above.
What you actually pay in Rhode Island
| Gross Income | Federal | Rhode Island | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $28,500 | 10% | 3.75% | 7.65% | 21.4% |
| $28,500 – $66,500 | 12% | 3.75% | 7.65% | 23.4% |
| $66,500 – $98,500 | 22% | 3.75% | 7.65% | 33.4% |
| $98,500 – $121,800 | 22% | 4.75% | 7.65% | 34.4% |
| $121,800 – $184,500 | 24% | 4.75% | 7.65% | 36.4% |
| $184,500 – $200,000 | 24% | 4.75% | 1.45% | 30.2% |
| $200,000 – $203,000 | 24% | 4.75% | 2.35% | 31.1% |
| $203,000 – $217,875 | 24% | 5.99% | 2.35% | 32.34% |
| $217,875 – $261,500 | 32% | 5.99% | 2.35% | 40.34% |
| $261,500 – $272,325 | 32% | 7.49% | 2.35% | 41.84% |
| $272,325 – $327,300 | 35% | 7.49% | 2.35% | 44.84% |
| $327,300 – $656,700 | 35% | 5.99% | 2.35% | 43.34% |
| Over $656,700 | 37% | 5.99% | 2.35% | 45.34% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Rhode Island each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Rhode Island adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Rhode Island Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $508 | $2,295 | $4,223 | $25,777 | 14.1% |
| $50,000 | $3,820 | $1,258 | $3,825 | $8,903 | $41,097 | 17.8% |
| $75,000 | $7,670 | $2,196 | $5,738 | $15,603 | $59,397 | 20.8% |
| $100,000 | $13,170 | $3,148 | $7,650 | $23,968 | $76,032 | 24% |
| $150,000 | $24,734 | $5,523 | $11,475 | $41,732 | $108,268 | 27.8% |
| $200,000 | $36,734 | $7,898 | $14,339 | $58,971 | $141,029 | 29.5% |
| $300,000 | $68,134 | $14,427 | $16,689 | $99,251 | $200,749 | 33.1% |
| $500,000 | $138,134 | $26,816 | $21,389 | $186,340 | $313,660 | 37.3% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Rhode Island resident pays once federal tax, Rhode Island state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Rhode Island as it does across the rest of the country.
Work out your Rhode Island take-home pay
Use the payroll calculator and select Rhode Island as your state. To compare Rhode Island against another state, use the tax comparison calculator.
Frequently asked questions
Is Rhode Island income tax flat or progressive?
Rhode Island has a graduated state income tax, not a single flat income tax.
Does Rhode Island have local income tax?
Rhode Island does not generally have a broad local wage income tax system. Local property or other taxes may still apply separately.
Do Rhode Island workers still pay Social Security and Medicare?
Yes. Rhode Island workers still pay FICA taxes, which include Social Security and Medicare.