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Rhode Island Estate Tax Calculator

Rhode Island levies a state estate tax that applies once the taxable estate exceeds its exemption.

Estate tax

Rhode Island Estate Tax Calculator — Calculation Summary

Input / parameterValue
StateRhode Island
Taxable estate$2,757,084
Result
Federal estate tax$0
Rhode Island state estate tax$44,103
Total estate tax$44,103

Source: R.I. Gen. Laws § 44-22-10 (inflation-indexed) (2026).

This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.

Federal exemption$15M
Rhode Island exemption$1.838056M
Top state rate16%
State portabilityNo
Federal estate tax$0
Rhode Island state estate tax$44,103
Total$44,103

Source: R.I. Gen. Laws § 44-22-10 (inflation-indexed) (2026)

Administration & filing in Rhode Island

  • Who pays: The estate pays the tax before distribution to heirs.
  • Where filed: With Rhode Island's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
  • Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
  • Citation: R.I. Gen. Laws § 44-22-10 (inflation-indexed) (2026)

Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.

How this calculator works

This Rhode Island estate tax calculator combines the latest federal exemption with Rhode Island's state-specific rules. Rhode Island levies a state estate tax that applies once the taxable estate exceeds its exemption. Enter your estate size to see the federal tax, the state tax, and the combined total.

Calculation method & sources

  • Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
  • Rhode Island tax: R.I. Gen. Laws § 44-22-10 (inflation-indexed) (2026).

How to interpret your Rhode Island estate tax result

  • Rhode Island estate tax applies once the taxable estate exceeds $1,838,056.
  • Top state rate: 16.0%.
  • Rhode Island does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
  • Federal estate tax is calculated separately and may apply above the $15M federal exemption.

Related guides

Frequently asked questions

Does Rhode Island have an estate tax?
Yes. Rhode Island has a state estate tax with a $1,838,056 exemption and a top rate of 16.0%.
What is the Rhode Island estate tax exemption in 2026?
The 2026 Rhode Island estate tax exemption is $1,838,056 per person.
Does Rhode Island recognize portability of a deceased spouse's exemption?
No. Rhode Island does not recognize portability. Married couples often use a credit-shelter (bypass) trust to preserve both exemptions.
Does Rhode Island have an inheritance tax?
No. Rhode Island does not levy an inheritance tax.
Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).