Rhode Island Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against Rhode Island Division of Taxation · Update log
Short answer
Yes. For deaths in 2026, Rhode Island taxes estates over $1,838,056 at 0.8% to 16%. A credit of $87,940 for 2026 deaths cancels the tax on the first $1,838,056, and the threshold is indexed each year. The executor files RI-706 and pays from the estate, due 9 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe Rhode Island tax owe nothing federally.
Rhode Island estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
Rhode Island applies its rate table (the old federal credit table) to the taxable estate minus $60,000, then subtracts an $87,940 credit for 2026 deaths. That credit cancels the tax on the first $1,838,056.
How the Rhode Island estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
Rhode Island applies the old federal credit table (Table B) to the whole taxable estate minus $60,000, then subtracts a credit of $87,940. The credit equals the table tax on a $1,838,056 estate, so nothing is owed up to $1,838,056 and, above it, only the slices over $1,838,056 are taxed, at rates from 7.2% up.
Table B rates, shown in estate dollars (before the $87,940 credit)
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $100,000 | $150,000 | 0.8% |
| $150,000 | $200,000 | 1.6% |
| $200,000 | $300,000 | 2.4% |
| $300,000 | $500,000 | 3.2% |
| $500,000 | $700,000 | 4% |
| $700,000 | $900,000 | 4.8% |
| $900,000 | $1,100,000 | 5.6% |
| $1,100,000 | $1,600,000 | 6.4% |
| $1,600,000 | $2,100,000 | 7.2% |
| $2,100,000 | $2,600,000 | 8% |
| $2,600,000 | $3,100,000 | 8.8% |
| $3,100,000 | $3,600,000 | 9.6% |
| $3,600,000 | $4,100,000 | 10.4% |
| $4,100,000 | $5,100,000 | 11.2% |
| $5,100,000 | $6,100,000 | 12% |
| $6,100,000 | $7,100,000 | 12.8% |
| $7,100,000 | $8,100,000 | 13.6% |
| $8,100,000 | $9,100,000 | 14.4% |
| $9,100,000 | $10,100,000 | 15.2% |
| $10,100,000 | and above | 16% |
Worked example: a $2.6 million Rhode Island estate
A Providence widow dies with a $1 million house, $900,000 of investments, a $500,000 IRA and a $200,000 life insurance policy she owned. Debts are $40,000 and costs $60,000.
Step by step
| Everything the person owned (gross estate) | $2,600,000 |
| Debts and mortgages | − $40,000 |
| Funeral and administration costs | − $60,000 |
| Taxable estate | $2,500,000 |
| State exemption (2026 deaths) | $1,838,056 |
| Table B tax on the estate minus $60,000 | $138,800 |
| State credit | − $87,940 |
| Estimated state estate tax | $50,860 |
Bracket by bracket
Rhode Island rates applied to the whole taxable estate minus $60,000 (the Table B rates). Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $100,000 to $150,000 | $50,000 | 0.8% | $400 |
| $150,000 to $200,000 | $50,000 | 1.6% | $800 |
| $200,000 to $300,000 | $100,000 | 2.4% | $2,400 |
| $300,000 to $500,000 | $200,000 | 3.2% | $6,400 |
| $500,000 to $700,000 | $200,000 | 4% | $8,000 |
| $700,000 to $900,000 | $200,000 | 4.8% | $9,600 |
| $900,000 to $1,100,000 | $200,000 | 5.6% | $11,200 |
| $1,100,000 to $1,600,000 | $500,000 | 6.4% | $32,000 |
| $1,600,000 to $2,100,000 | $500,000 | 7.2% | $36,000 |
| $2,100,000 to $2,500,000 | $400,000 | 8% | $32,000 |
| Total from the brackets | $138,800 | ||
The bracket total differs from the tax because of the credit or limit shown in the steps above.
Result: Rhode Island estate tax of $50,860, or 2% of the $2,500,000 taxable estate. No federal estate tax, because the estate is under $15 million. The Division's RI-706 instructions ask for a return for every decedent with property in Rhode Island; estates with a gross estate under $1,300,000 complete a shorter version.
Ways the number can change
- Real estate outside Rhode Island. For a Rhode Island resident, real and tangible property located outside Rhode Island is left out of the Rhode Island share on Form RI-706, which lowers the tax.
- Indexed each December. The Division of Taxation publishes the next year's threshold and credit each December, so a 2027 death will use a different figure.
- No portability. Rhode Island does not let a surviving spouse use the late spouse's unused Rhode Island exemption.
- Lifetime gifts. This calculator does not add lifetime gifts for Rhode Island. If the person made large gifts, ask the preparer how they affect the RI-706.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the Rhode Island rate on that slice.
What the executor files, and when
- Rhode Island RI-706: due 9 months after the date of death. The Division's RI-706 instructions ask for a return for every decedent with property in Rhode Island; estates with a gross estate under $1,300,000 complete a shorter version.
- File Form RI-706 with the Rhode Island Division of Taxation, with payment, within 9 months. Form RI-4768 requests an automatic 6-month extension. Rhode Island Division of Taxation.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the Rhode Island estate tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Rhode Island estate tax returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is Rhode Island estate tax on a $2 million estate?
About $12,000 on a $2,000,000 taxable estate, and about $94,000 on $3,000,000. That assumes a Rhode Island resident with everything in Rhode Island and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Does Rhode Island have an inheritance tax?
No. Rhode Island has an estate tax, paid out of the estate before heirs receive their shares, and no inheritance tax. Heirs do not pay Rhode Island tax on what they receive.
Who files the Rhode Island estate tax return, and when is it due?
The executor (personal representative) files RI-706, due 9 months after the date of death. File Form RI-706 with the Rhode Island Division of Taxation, with payment, within 9 months. Form RI-4768 requests an automatic 6-month extension.
Does the estate have to file if it owes no Rhode Island tax?
The Division's RI-706 instructions ask for a return for every decedent with property in Rhode Island; estates with a gross estate under $1,300,000 complete a shorter version.
Does every Rhode Island estate file a return?
The RI-706 instructions describe a return for every decedent with property in Rhode Island, with a shorter version when the gross estate is under $1,300,000. It is due with payment 9 months after death; Form RI-4768 requests a 6-month extension.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. Rhode Island's exemption is $1,838,056, so many estates owe Rhode Island tax and no federal tax. The Rhode Island tax paid is deductible on the federal return.
How accurate is this calculator?
It uses Rhode Island's official rate table for 2026 deaths. It assumes the person lived in Rhode Island with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.