Rhode Island Estate Tax: Threshold & Rates

Quick answer: effective threshold of $1,838,056 for 2026, rates 0.8% to 16% via an old federal table, with a credit that rises every year and no cliff. Run your own numbers in the Rhode Island estate tax calculator.

The credit method, straight from the statute

Confirmed current: for deaths on or after January 1, 2015, "the tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. §2011, as it was in effect as of January 1, 2001; provided, however, that a Rhode Island credit shall be allowed against any tax so determined", and that credit "shall be adjusted by the percentage of increase in the Consumer Price Index... compounded annually and... rounded up to the nearest five dollar ($5.00) increment."

Why the threshold moves but the table doesn't

Only the Rhode Island credit itself is indexed for inflation each year, starting from a $64,400 base set for 2015 deaths. Because the effective threshold is simply the estate value where the computed tax exactly equals that credit, a larger credit each January pushes the effective threshold higher — even though the underlying rate table, frozen to federal law as of 2001, never changes.

Out-of-state property isn't reached

If the estate includes property with a tax situs outside Rhode Island, the computed tax is reduced by a fraction whose numerator excludes that out-of-state property and whose denominator is the full gross estate — effectively limiting the tax to property connected to Rhode Island.

Every estate files, taxable or not

Form RI-706 is required for every estate of a decedent dying on or after January 1, 2015, whether or not any tax is actually owed — a stricter universal filing requirement than most states with an estate tax, which typically only require a return once the threshold is exceeded. The $50 filing fee that once accompanied this requirement was eliminated for deaths on or after January 1, 2025.

Facing probate in Rhode Island?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Rhode Island attorney

The return is due 9 months after death, matching the federal deadline.

Threshold & rates — frequently asked questions

How exactly does the Rhode Island credit method work?

The tax equals the maximum credit for state death taxes under 26 U.S.C. 2011 as it stood on January 1, 2001, computed on the full adjusted taxable estate, then reduced by a Rhode Island credit that itself grows each year with inflation.

Why does the threshold move every year but the underlying rate table doesn't?

Only the Rhode Island credit amount is indexed for inflation annually, starting from a $64,400 base for 2015 deaths. Because the threshold is simply the point where the computed tax equals that credit, a bigger credit pushes the effective threshold higher each year, even though the underlying federal-era rate table itself never changes.

Does Rhode Island tax out-of-state property?

No — if the estate includes property with a tax situs outside Rhode Island, the computed tax is reduced by a fraction that excludes that property from the numerator, so only Rhode Island-situated property is effectively taxed.

Does every Rhode Island estate have to file a return?

Yes — Form RI-706 is required for every estate of a decedent dying on or after January 1, 2015, whether or not any tax is actually owed.

This page provides general guidance only and is not legal or tax advice. Based on R.I. Gen. Laws §44-22-1.1. Confirm current figures with the Rhode Island Division of Taxation or a licensed attorney before acting.