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State tax profile · 2026

Taxes in Rhode Island

Every state-level tax in Rhode Island, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Rhode Island’s most distinctive tax feature is its estate tax, which reaches a top rate of 16% on estates valued above $1,838,056. That threshold is not fixed: it is indexed annually, so the point at which the tax begins shifts upward each year rather than staying static. For anyone weighing a move to Rhode Island or planning an estate, the practical consequence is that a meaningful tax can apply at death even when the estate is not enormous by national standards. The annual indexing softens the impact over time, but it does not eliminate the tax; it simply moves the starting line.

State Income Tax3
5.99%
3 brackets · graduated
Sales Tax3
7.00%
state 7.00% + local
Property Tax1
1.25%
median of 5 counties
Corporate Tax3
7.00%
flat
Cigarette Tax3
$4.50
per pack of 20
Gas Tax4
41.12¢
per gallon
Beer Tax5
$0.124
per gallon
Wine Tax6
$1.400
per gallon
Spirits Tax7
$5.400
per gallon

State income tax

5.99% 3 brackets · graduated.

Sales tax

The combined state + local sales tax rate is 7.00%. State rate 7.00% plus an average 0.00% local.

Estate & inheritance tax

Rhode Island taxes estates over $1,838,056 at a top rate of 16%.

Real estate transfer tax

Rhode Island levies a transfer tax of 0.460% — Realty conveyance tax.

Cigarette Tax

Rhode Island levies a cigarette tax of $4.50 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Rhode Island levies a gas tax of 41.12¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Rhode Island levies a beer tax of $0.124 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Rhode Island levies a wine tax of $1.400 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Rhode Island levies a spirits tax of $5.400 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 1.25%. Compare counties below for local rates.

Counties in Rhode Island by property tax rate

CountyEffective rateMedian home value
Kent County1.35%$366,100
Bristol County1.29%$513,800
Providence County1.25%$373,600
Washington County1.00%$510,800
Newport County0.89%$609,700
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.