What is Rhode Island's estate tax exemption?

For 2025, Rhode Island fully exempts net taxable estates valued up to about $1,802,431, an amount the state indexes for inflation each year. Estates at or below the threshold owe no Rhode Island estate tax; only the value mechanism above it is taxed.

How is the Rhode Island estate tax calculated?

Rhode Island uses the pre-2002 federal state death tax credit table applied to the adjusted taxable estate, which is the net taxable estate minus $60,000. From that computed tax the state subtracts its estate tax credit ($80,225 in 2025), and any remaining amount is the tax due.

Is the Rhode Island estate tax the same as the federal one?

No. The federal estate tax exemption is far higher (in the millions per person), so many estates owe Rhode Island estate tax while owing no federal estate tax. Rhode Island's tax is separate, with its own lower threshold and its own rate schedule.

What rates apply to a taxable Rhode Island estate?

The credit-table marginal rates run from 0.8% up to about 16% as the adjusted taxable estate grows, but because the RI credit offsets the tax on the exempt portion, the effective rate on a modestly taxable estate is much lower than the top marginal rate.

Does the marital deduction reduce the tax?

Yes. Transfers to a surviving spouse generally qualify for an unlimited marital deduction, and charitable bequests are also deductible, both reducing the net taxable estate. Enter those amounts as deductions, but consult an estate attorney because the rules are detailed.

Rhode Island Estate Tax Calculator

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Rhode Island imposes its own estate tax on estates above an inflation-indexed threshold — about $1,802,431 for 2025 — which is far lower than the federal exemption, so many estates owe Rhode Island tax while owing nothing federally. This tool estimates the Rhode Island estate tax using the state’s credit-based formula.

How it works

Rhode Island applies the pre-2002 federal state death tax credit table to the adjusted taxable estate, then subtracts its own credit:

net taxable estate = gross estate − deductions
if net taxable ≤ exemption (~$1.8M) → tax = $0
adjusted taxable estate = net taxable − $60,000
gross tax = credit-table tax on the adjusted taxable estate
RI tax due = max(0, gross tax − RI credit $80,225)

The state credit of $80,225 is what shelters estates up to the ~$1.8M threshold: it offsets the credit-table tax on everything below the exemption, so only value above it is effectively taxed.

Example and notes

A $2,500,000 estate with no deductions exceeds the 2025 threshold, so the adjusted taxable estate is 2,500,000 − 60,000 = 2,440,000. The credit table produces a gross tax, and after subtracting the $80,225 RI credit the remaining amount is the tax due — an effective rate well under the top marginal rate. This is an estimate; marital and charitable deductions, lifetime gifts, and prior taxable transfers all matter. Consult an estate attorney and verify the current threshold at tax.ri.gov.