The state of Rhode Island has made the following tax law changes for tax year 2025:
Standard Deduction
The new standard deduction amounts for 2025 are as follows:
Single: $10,900
Married Filing Joint: $21,800
Surviving Spouse: $21,800
Married Filing Separate: $10,900
Head of Household: $16,350
Exemption Amount
The Rhode Island personal exemption increased to $5,100 for the 2025 tax season.
Rhode Island Income Tax Rate
All filing status types:
$0 - $79,900 Multiplication amount is 3.75%
$79,900 - $181,650 Multiplication amount is 4.75%
Over $181,650 Multiplication amount is 5.99%
Additional Changes for Tax Year 2025
New RI Schedule HR1 - Individual to be used to add back deductions allowed on the Federal level in relation to P.L. 119-21, H.R.1 119th Cong. (2025).
- Business interest expense deduction [I.R.S. Code 163(j)
- Section 174A Amortization Adjustment for research and experimental expenditures [I.R.S. Code 174A]
- Depreciation of business assets [I.R.S. Code 179(b)]
- Qualified sound recording production deduction [I.R.S.Code 181]
- New code “A’ on RI Schedule W for Rhode Island income tax withholding from 1099-DA