Last updated: December 23rd, 2025
Each state has unique income tax withholding rules. Below are Rhode Island's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | RI |
|---|---|
| State Tax Withholding State Code | 44 |
| Acceptable Exemption Form | None |
| Basis For Withholding | Federal Exemptions |
| Acceptable Exemption Data | None |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | A state tax certificate is not required since Federal exemptions are used in the computation of the state formula. |
| Official State Tax Website | Visit Official Website |
Rhode Island uses a W-4 that is very similar to the old federal W-4. Employees claim 1 for themselves (if not claimed by someone else), 1 for a spouse (if filing jointly), and 1 for each dependent. No additional allowances for age or blindness are given on the RI form (Rhode Island's tax does have an age 65+ income modification, but not handled via allowances).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | If not claimed by someone else |
| Spouse | 1 allowance | If filing jointly |
| Each Dependent | 1 allowance | Per dependent |
Total Allowances = Yourself + Spouse + Dependents
Rhode Island's tax does have an age 65+ income modification, but it is not handled via allowances on the withholding form. An employee with, say, two children would claim 4 allowances (self, spouse, two kids).
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages to compute taxable income.
Exemption Allowance = $1,000 × Number of Exemptions (However, if Annual wages are more than $290,800, Exemption is $0)
Apply the taxable income computed in step 5 to the tax withholding table to determine the annual Rhode Island tax withholding.
Divide the annual Rhode Island tax withholding by 26 to obtain the biweekly Rhode Island tax withholding.
Want to calculate in an easier way? Learn how to calculate Rhode Island taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $1,000 |
Formula: $1,000 × Number of Exemptions (However, if Annual wages are more than $290,800, Exemption is $0)
Exemption allowance per exemption. If annual wages exceed $290,800, exemption is $0.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $82,050 | $0 | + | 3.75% | $0 |
| $82,050 | $186,450 | $3,077 | + | 4.75% | $82,050 |
| $186,450 | and over | $8,036 | + | 5.99% | $186,450 |
ezPaycheck simplifies payroll calculations, including Rhode Island's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Rhode Island state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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