Rhode Island’s three brackets for 2026
Rhode Island taxes capital gains as income in three brackets for 2026: 3.75% up to $82,050, 4.75% to $186,450, and 5.99% above. Those boundaries are the same for every filing status. A single resident whose Rhode Island taxable income rises from $60,000 to $110,000 pays $2,154.51 more on the published schedule.
The June 2026 budget added a high-income surcharge and higher rates starting in tax year 2027; they do not touch a 2026 sale, but they make timing a factor for anyone deciding between a December and a January closing. Rhode Island’s standard deduction and exemptions phase out at higher incomes, which a large gain can trigger.
Rhode Island approved resident annual comparison
Rhode Island’s actual 2026 RI-1040ES schedule uses 3.75%, 4.75% and 5.99% rates. The boundaries are $82,050 and $186,450, with printed upper-band bases of $3,076.88 and $8,035.88. The resident annual estimate preserves those literal cent bases. Capital gains belong in the approved state taxable-income reconciliation rather than a separate assumed federal preferential-rate calculation.
Prepare Rhode Island additions, subtractions, deductions, exemptions and usable credit eligibility for both complete annual scenarios. Income-based deduction or exemption limits can change after a gain, so an unchanged federal ordinary-income field is not enough to determine the state result. State filing status and taxpayer eligibility remain independently approved inputs.
The June 2026 enacted budget includes a later high-income surcharge beginning in tax year 2027 and higher rates in subsequent years. Those future rules are not applied to a 2026 sale, and 2026 indexed boundaries are not described as verified 2027 figures. The calculator accepts approved 2026 taxable balances and usable credits; unsupported additional taxes, source allocation, refunds and final filing-table effects use prepared final liabilities.
Rhode Island preparation checklist
- Actual state taxable bases after approved basis, netting, deductions and exemptions
- 2027 surcharge excluded from 2026
- State deduction and exemption phaseouts