RI risk area
Tax exposure in Rhode Island
State estate or inheritance tax rules and how they interact with federal thresholds.
Rhode Island imposes a state estate tax above an annually adjusted threshold.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- For decedents dying on or after January 1, 2015, estates above $1,500,000 are taxable.
- For decedents dying on or after January 1, 2026, the threshold is $1,838,056 based on the annual adjustment.
- Rhode Island does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions this risk area helps you evaluate in Rhode Island
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Rhode Island imposes a state estate tax above an annually adjusted threshold.
- For decedents dying on or after January 1, 2015, estates above $1,500,000 are taxable.
- For decedents dying on or after January 1, 2026, the threshold is $1,838,056 based on the annual adjustment.
- Rhode Island does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://tax.ri.gov/tax-sections/estate-tax
- https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Rhode Island.