Income tax withholding
| Imposes wage income tax | Yes |
|---|---|
| Rate structure | Graduated, top marginal rate 5.99% |
| Withholding certificate | RI W-4 Employee's Withholding Allowance Certificate |
| Accepts federal Form W-4 | No |
| Convenience-of-the-employer rule | No |
| Nonresident withholding threshold | From the first dollar Withholding required from the first dollar of Rhode Island-source wages; no de minimis day or dollar safe harbor. |
| Local income taxes | No No local personal income or wage taxes. Rhode Island has an employee-paid Temporary Disability Insurance / Temporary Caregiver Insurance contribution withheld through payroll. |
Reciprocity
States that exempt Rhode Island residents
A Rhode Island resident working in these states files that state's certificate and is taxed only by Rhode Island.
Unemployment insurance and paid leave
| Taxable wage base 2026 | $30,800 2025 base was $29,800. |
|---|---|
| New employer rate | 1.21% Taxable wage base is $30,800 for most employers and $32,300 for employers at the highest tax rate. 2026 uses Schedule F; rates and the 1.21% new-employer rate include the 0.21% Job Development Assessment. |
| Experience rate range | 0.9% – 9.4% |
| Experience-rating method | reserve ratio |
| Employee UI contribution | No |
| Paid family / medical leave | Yes Rhode Island TDI/TCI (Temporary Disability and Temporary Caregiver Insurance) is 100% employee-funded. The 2026 employee rate is 1.10% on wages up to $100,000 (maximum $1,100.00 per employee). |
Employer registration
- Tax agency
- Rhode Island Division of Taxation
- UI agency
- Rhode Island Department of Labor and Training (DLT)
Sources
tax.ri.gov · taxfoundation.org · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov · dlt.ri.gov