Retirement taxes by state
How Rhode Island taxes retirement income in 2026
Rhode Island's income tax rates run from 3.75% to 5.99%. Here's how Rhode Island treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays nothing in Rhode Island income tax.
Updated October 2026 · 2026 tax year
Rhode Island at a glance
- Income tax from 3.75% to 5.99%.
- Social Security is exempt from age 67 with income up to $109,900 ($137,100 joint).
- 401(k)/403(b) and pension income (not IRAs): up to $50,000 per person excluded from age 67, with income up to $109,900 ($137,100 joint).
Rhode Island retirement tax questions
Does Rhode Island tax Social Security?
Social Security is exempt from age 67 with income up to $109,900 ($137,100 joint).
Does Rhode Island tax 401(k) and IRA withdrawals?
Partly. 401(k)/403(b) and pension income (not IRAs): up to $50,000 per person excluded from age 67, with income up to $109,900 ($137,100 joint).
Does Rhode Island tax pensions?
Partly. 401(k)/403(b) and pension income (not IRAs): up to $50,000 per person excluded from age 67, with income up to $109,900 ($137,100 joint).
Does Rhode Island tax Roth conversions?
Yes. A Roth conversion counts as income in Rhode Island in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is Rhode Island's income tax rate in 2026?
Rhode Island's income tax rates run from 3.75% to 5.99%.
What retirees actually pay in Rhode Island: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. That couple would owe nothing in Rhode Island — one of 24 states (counting DC) where they'd pay $0.
| Household | Total income | Rhode Island tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $0 | 0.0% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $0 | 0.0% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $1,766 | 2.2% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
Rhode Island income tax brackets (2026)
Rates apply to Rhode Island taxable income, after the state's deductions and the retirement breaks above. Brackets are adjusted for inflation each year.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $82,050 | 3.75% | Up to $82,050 | 3.75% |
| $82,050 – $186,450 | 4.75% | $82,050 – $186,450 | 4.75% |
| Over $186,450 | 5.99% | Over $186,450 | 5.99% |
Details and limits
Social Security and up to $50,000 per person of pension/employer-plan income (not IRAs) exempt at full retirement age (67 assumed) under the income limit (2025 limit indexed to an estimated 2026 figure).
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.