Tuesday, September 2, 2025

Effective 1/1/26 - Changes to the taxation of short-term rentals

The Rhode Island Division of Taxation reminds taxpayers and tax professionals that changes enacted during the 2025 legislative session will impact short-term rentals. In Rhode Island, short-term rentals include all rentals of lodging where the rental period is 30 consecutive days or fewer. Two changes impacting such short-term rentals will go into effect January 1, 2026.

More information is available in Advisory 2025-16.