Rhode Island Payroll · Graduated 3.75%–5.99% · Form RI W-4 · TDI · IRS Publication 15-T
Rhode Island Paycheck Calculator 2026
Estimate your Rhode Island take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Rhode Island income tax using the Division of Taxation percentage method, and the 1.1 percent Temporary Disability Insurance (TDI) employee contribution. It subtracts the value of each Form RI W-4 exemption ($1,000 a year) before applying the 3.75 percent to 5.99 percent table that Rhode Island uses for every filing status. Uses 2026 IRS Publication 15-T and the 2026 Rhode Island withholding tables.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Rhode Island Tax (Form RI W-4)
Line 1 of Form RI W-4 (maximum 10). Each allowance removes $1,000 of annual wages, or $0 once annual wages exceed $290,800.
Line 2 of Form RI W-4: an added dollar amount each paycheck.
Exempt only if you had no RI tax liability last year and expect none this year, or qualify as a military spouse.
Employee-paid Temporary Disability Insurance (includes Temporary Caregiver Insurance), 1.1% of wages up to $100,000 for 2026.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Rhode Island payroll picture, including how the withholding table compares with the RI-1040 return, how TDI and Temporary Caregiver Insurance work, what happens to Massachusetts and Connecticut commuters, and the employer unemployment and Job Development Assessment rules? Read the Rhode Island Payroll Taxes guide.
Rhode Island Payroll Taxes Guide →Short Answer
This Rhode Island paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Rhode Island income tax, and the 1.1 percent Temporary Disability Insurance (TDI) employee contribution. Rhode Island withholds income tax by subtracting the value of each Form RI W-4 exemption ($1,000 a year, $38.46 per biweekly check) from the wage and applying a 3.75 percent, 4.75 percent and 5.99 percent table that is the same for every filing status. For a single Rhode Island worker earning $65,000 per year paid biweekly with one allowance, gross pay is $2,500 per period, and net take-home is about $1,973 after $216.15 of federal withholding, FICA, $92.31 of Rhode Island income tax, and $27.50 of TDI. Rhode Island has no local wage tax.
Key Takeaways
- Rhode Island withholds a graduated income tax on every paycheck using the Division of Taxation 2026 percentage method: subtract the per-period value of each Form RI W-4 exemption, then apply the 3.75 percent, 4.75 percent and 5.99 percent table for the pay period. On an annual basis the 4.75 percent rate starts over $82,050 and the 5.99 percent rate over $186,450.
- One table covers every filing status. Rhode Island has no separate single and married withholding schedules, so a married worker and a single worker with the same wage and the same allowances have the same Rhode Island withholding.
- Each Form RI W-4 allowance is worth only $1,000 of annual wages for withholding ($38.46 biweekly), about $37.50 a year of tax at the 3.75 percent rate, and the exemption drops to $0 once annual wages exceed $290,800.
- Rhode Island workers also pay Temporary Disability Insurance, an employee-only payroll tax that funds TDI and Temporary Caregiver Insurance. For 2026 it is 1.1 percent of wages up to $100,000, a maximum of $1,100, down from 1.3 percent on $89,200 for 2025.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2026 wage base of $184,500; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Rhode Island has no city or town wage income tax, and nonresidents who work in Rhode Island are withheld on their Rhode Island wages. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2026 Rhode Island Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $184,500 (2026) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Rhode Island Income Tax | 3.75%–5.99% | Withholding table | Graduated. One table for all filing statuses, applied after Form RI W-4 exemptions. |
| RI withholding exemption | – | $1,000 each (2026) | From Form RI W-4, maximum 10. Phased out to $0 when annual wages exceed $290,800. |
| Rhode Island TDI (employee) | 1.1% | $100,000 (2026) | Temporary Disability Insurance, including Temporary Caregiver Insurance. Max $1,100 for 2026. Employee-paid only. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $30,800 ($32,300 at the highest rate). |
| Local wage income tax | None | – | No city or town wage tax in Rhode Island. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $184,500 wage base for 2026. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2026:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Rhode Island Income Tax Withholding
Rhode Island withholds income tax using the percentage method on pages 9 and 10 of the Rhode Island Division of Taxation 2026 Employer's Income Tax Withholding Tables booklet. Rhode Island publishes a separate table for each payroll period, and every table applies to all filing status types. The steps are:
- Take the gross wage for the pay period.
- Multiply the number of Form RI W-4 exemptions by the value of one exemption for the pay period: $19.23 weekly, $38.46 biweekly, $41.67 semi-monthly, or $83.33 monthly ($1,000 a year). If the wage for the period is above the phase-out point ($5,592.31 weekly, $11,184.62 biweekly, $12,116.67 semi-monthly, $24,233.33 monthly, the equivalent of $290,800 a year), the exemption is $0.
- Subtract the exemption amount from the wage to get the amount subject to withholding.
- Apply the table for the pay period below and keep the result to the cent. Add any Form RI W-4 line 2 additional amount.
| Pay period | 3.75% band | 4.75% band | 5.99% band |
|---|---|---|---|
| Weekly | $0 to $1,578 | $59.18 + 4.75% over $1,578 | $154.56 + 5.99% over $3,586 |
| Biweekly | $0 to $3,156 | $118.35 + 4.75% over $3,156 | $309.06 + 5.99% over $7,171 |
| Semi-monthly | $0 to $3,419 | $128.21 + 4.75% over $3,419 | $334.84 + 5.99% over $7,769 |
| Monthly | $0 to $6,838 | $256.43 + 4.75% over $6,838 | $669.68 + 5.99% over $15,538 |
| Annual | $0 to $82,050 | $3,076.88 + 4.75% over $82,050 | $8,035.88 + 5.99% over $186,450 |
The booklet's own worked example is an unmarried employee paid $2,195.00 weekly with one exemption: $2,195.00 − $19.23 = $2,175.77 subject to withholding, $59.18 on the first $1,578 plus 4.75% of the $597.77 remainder ($28.39), a total of $87.57. This calculator reproduces that example to the cent. Your final Rhode Island income tax is settled on Form RI-1040 (or RI-1040NR for nonresidents), where the return's own standard deduction, exemptions and credits apply, so withholding is an estimate that is reconciled at filing.
Rhode Island TDI Employee Contribution
Rhode Island Temporary Disability Insurance (TDI) protects workers against wage loss from a non-work-related illness or injury, and the same program funds Temporary Caregiver Insurance (TCI), which pays up to seven weeks to bond with a new child or care for a seriously ill family member. TDI is paid by employees, not employers, through a payroll deduction. For 2026 the Rhode Island Department of Labor and Training set the rate at 1.1 percent on a taxable wage base of $100,000, so the maximum contribution is $1,100 for the year (2025: 1.3 percent on $89,200, a $1,159.60 maximum). The calculator applies 1.1 percent of annualized wages up to $100,000, divided by pay periods. Switch it off if your job is not covered by TDI.
What Rhode Island Does Not Deduct
Rhode Island has no employee unemployment tax; unemployment insurance is funded by employers, together with a 0.21 percent Job Development Assessment that is also an employer cost. There is no city or town wage tax, so the Rhode Island lines on a pay stub are the state income tax and TDI.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Avery earns $65,000 per year at a firm in Providence. Avery is paid biweekly, files single on the W-4, claims one allowance on Form RI W-4, and is covered by TDI. Biweekly gross is $65,000 ÷ 26 = $2,500.00.
Rhode Island income tax detail: one exemption removes $38.46 from the biweekly wage, leaving $2,461.54 subject to withholding. That is inside the first biweekly band (up to $3,156), so the tax is 3.75% × $2,461.54 = $92.31 per paycheck, about $2,400 for the year and an effective Rhode Island rate of about 3.7% of gross. TDI is 1.1% × $65,000 = $715 a year, divided by 26 = $27.50.
Scenario 2: Married Worker Crossing Into the 4.75% Band
Jordan earns $95,000 as a project manager in Warwick. Jordan is paid biweekly, is married filing jointly on the W-4, claims three allowances on Form RI W-4 (self, spouse, one child), and is covered by TDI. Biweekly gross is $95,000 ÷ 26 = $3,653.85.
Jordan's Rhode Island tax: three exemptions remove 3 × $38.46 = $115.38, leaving $3,538.47. That is over the $3,156 biweekly threshold, so the tax is $118.35 + 4.75% × ($3,538.47 − $3,156) = $136.52. Being married does not change the Rhode Island table; only the allowance count does. Because each allowance is worth so little ($1,000 a year), the gap between claiming one allowance and three is $3.65 per biweekly check at Jordan's pay (two allowances × $38.46 × 4.75%). The larger two-earner swing is usually federal, which the W-4 Step 2 checkbox addresses; on the Rhode Island side, line 2 of Form RI W-4 adds a flat extra amount per check.
Practitioner Insight
The Rhode Island question we hear most is about the TDI line. Workers moving in from states without a disability program see a 1.1 percent deduction that their employer does not match, and assume it is a mistake. It is not: Rhode Island TDI is funded entirely by employees, and it also pays for Temporary Caregiver Insurance. For 2026 the rate fell from 1.3 percent to 1.1 percent, so a $65,000 earner pays about $715 instead of $845, even though the wage base rose to $100,000.
The second pattern is the size of the Rhode Island allowance. People carry over the habit of claiming many allowances from older federal forms and expect a big change in their check. In Rhode Island one allowance is worth $1,000 of wages for withholding, so going from one to five allowances changes a biweekly check by only about $5.77 to $9.22, depending on the rate band the wage falls in. If someone wants more Rhode Island tax withheld, line 2 of Form RI W-4 (a flat extra dollar amount) is the tool that actually moves it.
The third thing we watch is the commuter flow across the Massachusetts and Connecticut lines. Rhode Island requires employers to withhold on nonresidents for work performed in Rhode Island, so a Massachusetts or Connecticut resident working in Providence has Rhode Island tax withheld, files a Rhode Island nonresident return, and then claims the home-state credit. The reverse also happens for Rhode Islanders who work in Massachusetts. Filing the nonresident return first and the resident return second avoids paying twice.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to federal and Rhode Island income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate. FICA still rides on gross wages.
- TDI coverage: The calculator applies TDI to every wage by default. Switch it off if TDI does not appear on your stub.
- Wage-bracket versus percentage method: Rhode Island also publishes wage-bracket tables (pages 11 to 20 of the booklet). Employers using them can differ slightly from the percentage method this calculator uses; both are approved and reconcile on the RI-1040.
- Year-to-date caps: The calculator spreads Social Security and TDI evenly across the year. For a worker who passes the $100,000 TDI base or the $184,500 Social Security base mid-year, the actual deduction stops at that point rather than being smaller on every check.
- Supplemental wages: Bonuses, commissions, and other supplemental pay paid separately can be withheld at Rhode Island's 5.99 percent supplemental rate, not the graduated table. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Rhode Island?
Rhode Island take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Rhode Island income tax withholding, and the Temporary Disability Insurance (TDI) employee contribution (1.1% for 2026 on wages up to $100,000). Federal withholding uses IRS Publication 15-T. Rhode Island income tax is withheld with the Division of Taxation percentage method: subtract the per-period value of each Form RI W-4 exemption ($38.46 biweekly, $1,000 a year) from the wage, then apply the 3.75 percent, 4.75 percent and 5.99 percent table. Rhode Island has no local wage income tax.
What are Rhode Island's income tax withholding rates for 2026?
Rhode Island uses three graduated rates for 2026: 3.75 percent, 4.75 percent and 5.99 percent. On an annual basis the 4.75 percent rate begins over $82,050 of wages after exemptions and the 5.99 percent top rate begins over $186,450. One table applies to every filing status; Rhode Island does not have separate single and married withholding schedules. Supplemental wages paid separately can be withheld at the flat 5.99 percent supplemental rate.
How does Form RI W-4 affect my Rhode Island withholding?
Since January 1, 2020, employers cannot use the federal Form W-4 for Rhode Island withholding; every employee must also file Form RI W-4. It sets the number of Rhode Island allowances (up to 10), any additional dollar amount to withhold each pay period, and exempt status. Each allowance is worth $1,000 of annual wages for 2026 ($38.46 biweekly). If annual wages exceed $290,800, the exemption amount is phased out to zero, so allowances no longer reduce withholding.
What is the Rhode Island TDI deduction on my paycheck?
TDI is Rhode Island Temporary Disability Insurance, which also funds Temporary Caregiver Insurance (TCI). It is paid by employees, not employers, through payroll deduction. For 2026 the rate is 1.1 percent of wages up to a $100,000 taxable wage base, so the maximum contribution is $1,100 for the year. For 2025 the rate was 1.3 percent on wages up to $89,200, a maximum of $1,159.60. Source: Rhode Island Department of Labor and Training.
Does Rhode Island have a local city income tax?
No. Rhode Island has no city, town, or county wage income tax, including in Providence, Warwick, and Cranston. A Rhode Island pay stub shows federal taxes, the state income tax, and the TDI contribution, with no local wage line. This differs from states such as Ohio, Kentucky, or Maryland, where cities or counties add their own income tax on top of the state tax.
Do I owe Rhode Island tax if I live in Massachusetts or Connecticut?
Yes, if you work in Rhode Island. The Rhode Island Division of Taxation requires employers to withhold Rhode Island income tax from nonresidents on compensation for work performed in Rhode Island. A Massachusetts or Connecticut resident who works in Rhode Island has Rhode Island tax withheld, files a Rhode Island nonresident return, and generally claims a credit on the home-state return for tax paid to Rhode Island so the same income is not taxed twice.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $184,500 for the year. Rhode Island TDI uses its own, lower wage base of $100,000 for 2026. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Rhode Island paycheck estimate looks off, first confirm you filed a Form RI W-4 with your employer (the federal W-4 does not set Rhode Island withholding) and that the allowance count and any line 2 extra amount match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you expect to owe Rhode Island tax at filing, a small line 2 amount is more effective than reducing allowances. To see how your withholding connects to your year-end return, read the Rhode Island Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Rhode Island pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Rhode Island Division of Taxation, 2026 Employer's Income Tax Withholding Tables: percentage method (pages 9 and 10), exemption amounts by payroll period ($1,000 annual) and the $290,800 phase-out, the 3.75% / 4.75% / 5.99% tables for all filing status types, the $2,195 weekly worked example ($87.57), the 5.99% supplemental rate, Form RI W-4 and the remittance schedule
- Rhode Island Department of Labor and Training, 2026 Tax Rates for Unemployment Insurance and Temporary Disability Insurance (December 18, 2025): TDI 1.1% on $100,000, maximum $1,100; 2025 1.3% on $89,200
- IRS Publication 15-T (2026), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Publication 15 (2026), Social Security Wage Base ($184,500)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Rhode Island Division of Taxation. For informational purposes only.