TaxWrenTaxes for Rhode Island freelancers in 2026
Single filers get a standard deduction of $11,200 ($22,400 married filing jointly) and a personal exemption of $5,250.
On $85,000 of 1099 profit, a single filer owes about $2,345 in Rhode Island income tax on top of $17,800 in federal taxes. That ranks 15th lowest of 51 (50 states and DC), $383 less than the median state.
No neighboring state taxes this income less. Connecticut and Massachusetts would charge up to $1,384 more.
Rhode Island income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 3.75% | $0 | $0 |
| 4.75% | $82,050 | $82,050 |
| 5.99% | $186,450 | $186,450 |
Rhode Island vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Rhode Island | $2,345 | $20,145 | $64,855 |
| Connecticut | $2,770 | $20,570 | $64,430 |
| Massachusetts | $3,730 | $21,530 | $63,470 |
How Rhode Island taxes changed
For 2026, Rhode Island raised the single standard deduction from $10,900 to $11,200. State tax on $85,000 of 1099 profit falls from $2,362 to $2,345 (−$17).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.99% | 5.99% |
| Standard deduction (single) | $10,900 | $11,200 |
| State tax on $85,000 of 1099 profit | $2,362 | $2,345 |
| Take-home on a $75,000 salary | $59,101 | $59,397 |
Each year uses that year's federal and Rhode Island rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- The phaseout range for the standard deduction, personal exemption, and dependency exemption is $261,000 to $290,800. For taxpayers with modified Federal AGI exceeding $290,800, no standard deduction, personal exemption, or dependency exemption is available.
Sources: Rhode Island revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Rhode Island 1099 tax FAQ
Does Rhode Island have a state income tax?
Rhode Island has a graduated income tax with 3 rates from 3.75% to 5.99%; the top rate starts at $186,450 of taxable income for single filers.
How much should a freelancer in Rhode Island set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,345 Rhode Island income tax. Use the calculator for your own income, expenses and filing status.
What is the top Rhode Island income tax rate in 2026?
5.99%. Rhode Island has a graduated income tax with 3 rates from 3.75% to 5.99%; the top rate starts at $186,450 of taxable income for single filers.
Do I need to make estimated tax payments to Rhode Island?
Generally yes, if you expect to owe state tax that is not covered by withholding. Rhode Island sets its own thresholds and due dates; check the Rhode Island revenue department's estimated payment rules.