Filing season to open January 26, 2026

The Rhode Island Division of Taxation announces today that it will be following the IRS 2026 tax filing start date of January 26 and due date of April 15 for the filing of Rhode Island Personal Income Tax returns for Tax Year 2025.

Filing for business returns also opens on January 26 and the due date may be March 15 or April 15 depending on the tax form. Please note that because March 15, 2026 falls on a Sunday, the March due date will be March 16, 2026.

More information is available in Advisory 2026-03.

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were

• Whether the Division properly assessed the taxpayer in its Notice of Assessment. 
• Details are contained in Administrative Decision 2026-01.
• Whether the taxpayer owes the 2025 tax assessment issued to the taxpayer in relation to Electronic Nicotine-Delivery System ("ENDS") products and other tobacco products ("OTP") and if so, what sanctions should be imposed. 
• Details are contained in Administrative Decision 2026-02.

2026 Tax Changes

The Rhode Island Division of Taxation has published reminders for taxpayers and tax professionals regarding the tax changes that took effect on Thursday, January 1, 2026.

More information is available in Advisory 2026-02.

2026 Real Estate Conveyance Tax Tier 2 threshold adjusted

The Rhode Island Division of Taxation has announced that the 2026 Real Estate Conveyance Tax Tier 2 threshold effective in 2026 is $824,000.

More information is available in Advisory 2026-01.

Withholding booklet & calendar posted for 2026

The Rhode Island Division of Taxation has posted the withholding booklet and calendar for 2026.

View the booklet and the calendar on our website: www.tax.ri.gov.