How Much Are Estate & Inheritance Taxes in Rhode Island?
Rhode Island levies an estate taxR.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026View source above $1,838,056R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026View source (top rate 16%R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Frequently Asked Questions
Yes. Rhode Island imposes a state estate tax on estates exceeding $1.8 million.R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026 This is separate from and in addition to the federal estate tax. Rhode Island does not have a separate inheritance tax.
The Rhode Island estate tax exemption is $1.8 million (2026).R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026 Estates below this threshold owe no state estate tax. This exemption is indexed to inflation and adjusts annually. Taxable estates face graduated rates up to 16%.
The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.
No. Unlike the federal estate tax, Rhode Island does not allow portability of unused estate tax exemption between spouses.R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026 Each spouse has their own exemption of $1.8 million, and any unused portion is lost at the first spouse's death.
Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Rhode Island probate calculator to estimate probate costs separately.
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