At a glance
| State estate tax | Yes — exemption $1,838,056R.I. Gen. Laws § 44-22-1.1 (rate/credit; annual CPI-U adjustment of the credit) · 2026 deaths |
|---|---|
| Estate top rate | 16%R.I. Gen. Laws § 44-22-1.1 (rate/credit; annual CPI-U adjustment of the credit) · 2026 deaths |
| Inheritance tax | No |
| Small-estate ceiling | $15,000R.I. Gen. Laws § 33-24-1 · current |
| TOD deed for real estate | Not availableR.I. — Uniform Real Property TOD Act (2025-S 0141) not enacted · not enacted as of 2026 |
| Community-property state | No |
Estate tax
For deaths on or after January 1, 2026, Rhode Island exempts gross estates of $1,838,056 or less, via a state estate-tax credit of $87,940 (Advisory 2025-27). The threshold is indexed annually to CPI-U — it was $1,802,431 for 2025 — so the figure turns on the year of death.
Rhode Island does not set its own rate schedule; § 44-22-1.1 computes the tax as the old federal state-death-tax credit under IRC § 2011 as it stood on January 1, 2001, a graduated table reaching a top marginal rate of 16%.
Crucially, Rhode Island grants a credit, not an exclusion. Once an estate exceeds $1,838,056 the tax is computed on the taxable base under the § 2011 table and reduced only by the fixed credit — so crossing the threshold triggers real tax rather than tax on just the dollars above it. There is no portability between spouses.
Inheritance tax
Rhode Island has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Rhode Island imposes no separate inheritance tax; the only death-transfer levy is the estate tax under R.I. Gen. Laws ch. 44-22.
Probate basics
Rhode Island allows voluntary informal administration where the property subject to a probate inventory does not exceed $15,000 (R.I. Gen. Laws § 33-24-1), letting a small estate be settled without full formal probate.
Rhode Island is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Not available R.I. — Uniform Real Property TOD Act (2025-S 0141) not enacted · not enacted as of 2026 — see the full Rhode Island transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The threshold is re-indexed every year
Rhode Island's exemption threshold rises annually with CPI-U under § 44-22-1.1 — $1,838,056 for 2026, up from $1,802,431 (2025). Match the figure to the decedent's year of death rather than reusing a prior year's number.
It's a credit, not an exemption
Rhode Island shelters estates with an $87,940 credit (2026), not an exclusion. An estate over $1,838,056 is taxed under the graduated § 2011 (2001) table on its taxable base and reduced only by that fixed credit, so crossing the threshold triggers real tax — not tax on just the excess.
No TOD deed, no portability
Rhode Island has not adopted a real-property transfer-on-death deed (the 2025 bill was still pending), so a home cannot pass by TOD deed — a trust or joint tenancy is needed to avoid probate. The state also allows no portability between spouses.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Rhode Island small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Rhode Island can assess your situation.
Last verified July 18, 2026.