{"place":"Rhode Island","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/rhode-island","state":{"code":"RI","name":"Rhode Island","slug":"rhode-island","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":3.75,"topRate2026":5.99,"topRateStartsSingle":186450,"notes":"2026 brackets (same for all filing statuses, inflation-adjusted): 3.75% up to $82,050; 4.75% to $186,450; 5.99% above $186,450. The single standard deduction is $11,200. The FY2027 budget (2026-H 7127A) adds a higher rate on income over $1 million starting in tax year 2027 (6.99%, rising to 8.99% by 2029), so 2026 rates are unchanged (https://www.rilegislature.gov/pressrelease/Lists/PressReleases/DispForm.aspx?ID=376654).","source":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf"},"estimatedTax":{"form":"RI-1040ES","rule":"You must make estimated payments if your Rhode Island income tax is expected to be $250 or more above allowable credits, whether or not you must pay federal estimated tax.","schedule":"Same dates as federal (April 15, June 15, September 15, January 15)","source":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2026%20RI-1040ES_w.pdf"},"minimumWage2026":{"standard":16,"tippedCash":3.89,"tipCreditAllowed":true,"notes":"$16.00 from January 1, 2026, rising to $17.00 on January 1, 2027 (R.I. Gen. Laws § 28-12-3). The tipped cash wage is $3.89 (§ 28-12-5).","source":"https://webserver.rilegislature.gov/Statutes/TITLE28/28-12/28-12-3.htm"},"soleProprietorTaxes":[{"name":"LLC annual charge (minimum tax)","summary":"Every LLC not taxed as a corporation, including a single-member LLC, pays an annual charge equal to the $400 corporate minimum tax. A $100 addition applies if paid late. Sole proprietors without an LLC do not owe it.","source":"https://webserver.rilegislature.gov/Statutes/TITLE7/7-16/7-16-67.htm"}],"contractorLaws":[{"name":"Worker misclassification law (R.I. Gen. Laws § 28-14-19.1)","summary":"Treating a worker as an independent contractor when they should be an employee violates the state wage law. The Department of Labor and Training investigates complaints using federal FLSA factors and may refer cases for criminal prosecution.","source":"https://webserver.rilegislature.gov/Statutes/TITLE28/28-14/28-14-19.1.htm"},{"name":"Healthcare Worker Platform Act (2026-H 7030B / S 2107A)","summary":"Signed into law in 2026. It allows app-based platforms where healthcare workers such as CNAs, LPNs, and RNs pick up shifts at healthcare facilities. The Department of Health will license each platform, and the law adds background checks, worker and patient protections, inspections, and annual reporting.","source":"https://www.rilegislature.gov/pressrelease/_layouts/15/ril.pressrelease.inputform/DisplayForm.aspx?List=c8baae31-3c10-431c-8dcd-9dbbe21ce3e9&ID=376679"}],"notes":null},"stateRetirementProgram":{"state":"Rhode Island","code":"RI","programName":"RISavers Retirement Savings Program","status":"active","employerMandate":"Employers with 5+ employees and no tax-qualified plan; smaller employers may join voluntarily","mandateMin":5,"keyDates":"Enacted June 2024; opened to all eligible employers October 21, 2025 through a partnership with Connecticut’s MyCTSavings. Waves: 100+ by October 21, 2026; 50+ by October 21, 2027; 5+ by October 21, 2028.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://risavers.com","note":"2026 amendment legislation lowering the covered-employer threshold has passed; the new threshold is unverified. Because RISavers runs on the Connecticut platform, any Connecticut limitation on self-enrolment may carry over — unverified, confirm with the program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/rhode-island/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/rhode-island/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/rhode-island/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/rhode-island/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/rhode-island/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/rhode-island/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/rhode-island/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}