At a glance
| State estate tax | Yes — exemption $1,838,056R.I. Div. of Taxation — Estate Tax / Advisory 2025-27 · deaths on/after Jan 1, 2026 |
|---|---|
| Estate top rate | 16%R.I. Gen. Laws § 44-22-1.1 (IRC § 2011 (2001) credit table) · 2026 credit indexed |
| 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. 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
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Rhode Island statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Rhode Island.
Last verified July 20, 2026.