Exemption & rate verified against primary sources · Updated October 1, 2026
Rhode Island Estate Tax in 2026: Exemption, Rates & Calculator
Rhode Island's exemption is modest — $1,838,056 for 2026 — and, like Massachusetts, the actual tax calculation runs through a decades-old federal credit table rather than a simple bracket lookup. Both the exemption and the credit amount adjust every year for inflation.
Calculate Rhode Island estate tax for your situationHow Rhode Island taxes an estate
Rhode Island computes a tentative credit using the same frozen pre-2001 federal 'state death tax credit' table Massachusetts uses, applied to the taxable estate minus $60,000, then subtracts an annually CPI-adjusted credit amount ($87,940 for 2026). Because of that credit-table structure, there's no single flat rate to quote — this page shows a worked example instead of a bracket table.
Worked example
A $10,000,000 Rhode Island taxable estate produces a tentative credit-table amount of $1,067,600; subtracting the 2026 credit amount of $87,940 leaves $979,660 owed.
Rules worth knowing
- Both the $1,838,056 exemption threshold and the $87,940 credit amount are re-published by the Rhode Island Division of Taxation every year, compounded by CPI-U and rounded to the nearest $5 — always double-check the current year's figures rather than reusing last year's.
- The 2025 figures ($1,802,431 exemption / $85,375 credit) are lower than 2026's — using a prior year's numbers for a 2026 estimate would understate the exemption.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Rhode Island's own Form RI-706 has its own deadline — confirm the exact requirement with the Rhode Island Division of Taxation rather than relying on the federal date.
How Rhode Island compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island (this page) | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Rhode Island have an inheritance tax?
No. Rhode Island has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Rhode Island tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Rhode Island estate tax exemption in 2026?
$1,838,056 per person for deaths in 2026. Estates at or below that amount owe no Rhode Island estate tax. Rhode Island indexes its threshold for inflation each year. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Rhode Island estate tax and no federal estate tax.
What is the top Rhode Island estate tax rate?
16%. Rhode Island computes the tax from the legacy federal credit table rather than a bracket schedule of its own. See "How Rhode Island taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Rhode Island's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Rhode Island compares: for a single decedent dying in 2026, a $5,000,000 estate owes $303,660 in state estate tax in Rhode Island — 3rd highest of the 7 jurisdictions that collect anything at that size, and a $10,000,000 estate owes $979,660. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.