2026 tax year · cross-border wages
Crossing a state line into or out of Rhode Island
Rhode Island taxes its residents on income earned anywhere, and taxes non-residents on work done inside it. Which return you file depends on which direction you commute.
Rhode Island borders 2 states. All of them work the same way for a commuter, so there is one rule to learn.
Where you file a nonresident return and claim a credit
Rhode Island has no agreement with Connecticut and Massachusetts. Work in one of these and you file a nonresident return there, report the same income again to Rhode Island, and claim a credit for what you already paid. The credit is capped at your Rhode Island liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates. On $70,000, Massachusetts costs the most at $3,500 and Connecticut the least at $3,100, $400 between them.
| Work state | Its tax | Rhode Island after credit | Total | Rate that governs |
|---|---|---|---|---|
| Connecticut | $3,100 | $0 | $3,100 | Connecticut |
| Massachusetts | $3,500 | $0 | $3,500 | Massachusetts |
What Rhode Island itself takes across a salary range
A single filer, taking the standard deduction. This is the figure every arrangement above is measured against, the tax Rhode Island charges a resident, whether the work happened inside the state or over a line:
| Wages | Rhode Island tax | Effective rate |
|---|---|---|
| $45,000 | $1,688 | 3.75% |
| $70,000 | $2,625 | 3.75% |
| $120,000 | $4,966 | 4.14% |
What Rhode Island charges as your home state
Rhode Island taxes income on 3 graduated brackets for 2026, from 3.75% up to 5.99%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
Rhode Island runs a state disability insurance program: 1.3% up to $84,000 of wages. RI TDI mandatory for employees.
Rhode Island is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside wages.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.