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Estate and Inheritance Tax in Rhode Island

Rhode Island has an estate tax that exempts the first $1,838,056 of a net taxable estate for 2026 deaths, with rates up to 16%.

Last checked . General information, not legal advice.

Rhode Island at a glance

State estate tax
Yes
Estate tax exemption
$1,838,056 (2026)
Set by a $87,940 credit for 2026 deaths, adjusted each January 1 for inflation.
Top estate tax rate
16%
Top rate of the computation table (former federal state death tax credit table), for adjusted taxable estates over $10,040,000.

Sources

Last checked

The rules in Rhode Island

Does Rhode Island have a state estate tax?

Yes. State estate tax in Rhode Island: yes.

What is the estate tax exemption in Rhode Island?

Estate tax exemption in Rhode Island: $1,838,056 (2026). Set by a $87,940 credit for 2026 deaths, adjusted each January 1 for inflation.

What is the top estate tax rate in Rhode Island?

Top estate tax rate in Rhode Island: 16%. Top rate of the computation table (former federal state death tax credit table), for adjusted taxable estates over $10,040,000.

Where do the Rhode Island estate and inheritance tax rules come from?

The rules above come from R.I. Gen. Laws 44-22-1.1. Each source is linked on this page. We last checked them in October 2026.

Good to know

For 2025 deaths the threshold was $1,802,431.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.