State estate tax
Rhode Island estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. Rhode Island taxes estates above $1,838,056 for 2026 deaths, at rates up to 16%. The threshold comes from an $87,940 credit that rises with inflation each year.
Rhode Island at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $1,838,056 |
| Top rate | 16% |
| Portability to a surviving spouse | No |
How the Rhode Island estate tax works
- The 2026 threshold is $1,838,056 and the credit is $87,940, up from $1,802,431 and $85,375 for 2025.
- The credit is adjusted each year for increases in the consumer price index.
- All estates file Form RI-706.
Planning points
- Rhode Island's threshold is the second lowest in the country after Oregon's, so many homeowners with retirement savings are taxable.
- Marital and charitable deductions are available, and a credit-shelter trust preserves the first spouse's exemption.
Common questions
Does Rhode Island have an estate tax in 2026?
Yes. Rhode Island taxes estates above $1,838,056 for 2026 deaths, at rates up to 16%. The threshold comes from an $87,940 credit that rises with inflation each year.
Is the Rhode Island exemption indexed?
Yes. The credit, and so the threshold, rises each year with the consumer price index.
Does Rhode Island allow portability?
No. Each spouse's exemption must be used at that spouse's death.
Sources and limitations
Other states
Planning around Rhode Island tax?
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