2025 Rhode Island State Tax Deadlines
Rhode Island Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Rhode Island, you might be required to file Rhode Island State taxes. Rhode Island follows federal tax law closely for most income calculations, making compliance relatively straightforward for taxpayers familiar with federal requirements. This comprehensive guide outlines the key tax deadlines and considerations applicable to Rhode Island in 2025.
Rhode Island business tax deadlines for 2025
C Corporations' deadlines and requirements
Rhode Island C Corporations must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include these essential components:
- Complete Rhode Island Business Corporation Tax Return
- File online with the Rhode Island Division of Taxation
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Rhode Island for 2025
The Extension Deadline for Rhode Island Corporate income tax returns is October 15, 2026. Rhode Island automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Rhode Island S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Rhode Island by March 15, 2026.
Required forms include the appropriate Rhode Island S Corporation and Partnership information returns.
Extension to file S Corporations and Partnerships taxes in Rhode Island for 2025
The Extension Deadline for Rhode Island S Corporations and Partnerships returns is September 15, 2026. Rhode Island automatically grants extensions if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Rhode Island Individual tax considerations for 2025
Filing requirements and income thresholds
Rhode Island Individuals must file a State income tax return if they have taxable income and meet the filing requirements based on their filing status.
Rhode Island uses a progressive tax rate system with rates ranging from 3.75% to 5.99% depending on income level and filing status.
Estimated tax deadline for Rhode Island 2025
Estimated tax payments are due as follows:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Rhode Island estimated income tax payments during 2025 if you expect to owe more than $500 in tax after withholding and credits.
Individual tax deadline for Rhode Island 2025
You must file and pay Individual Income Taxes in Rhode Island by April 15, 2026. Rhode Island accepts electronic filing through approved tax software providers.
Available forms include Rhode Island Form RI-1040 for Residents and Form RI-1040NR for Nonresidents.
Extension to file taxes in Rhode Island for 2025
The Extension Deadline is October 15, 2026, to file your Rhode Island Individual Income tax return. Rhode Island automatically grants a six-month extension if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Rhode Island tax professionals need to know
Several key considerations make Rhode Island's tax landscape noteworthy for 2025. Rhode Island follows federal tax law for most income calculations, but has its own tax rates and specific State modifications. The State offers various tax planning opportunities through credits and deductions.
Rhode Island's tax structure
Rhode Island's tax system closely follows federal tax law, making it easier for taxpayers to prepare their returns. The State has made efforts to simplify its tax code and reduce the burden on middle-income families.
Historic tax credits
Rhode Island offers various historic preservation tax credits and other business incentives that can provide significant tax savings opportunities for qualifying projects and businesses.
Rhode Island tax compliance best practices
Rhode Island encourages electronic filing and offers multiple online services through its Division of Taxation website. The State provides various business tax strategies for companies operating in the Ocean State.
Local tax considerations
Rhode Island is unique among New England states in that most municipalities do not impose local income taxes, simplifying tax compliance for residents compared to neighboring states.
Sales tax considerations
Rhode Island has a State sales tax rate of 7%, which is among the highest rates in the nation. However, many essential items are exempt from sales tax, providing relief for families on necessities.
Motor fuel tax adjustments
Rhode Island adjusts its motor fuel excise tax annually for inflation. For 2025, the gasoline excise tax increased to 38 cents per gallon from 37 cents per gallon, reflecting the State's commitment to maintaining transportation infrastructure funding.
Business registration requirements
Businesses operating in Rhode Island are required to register with the Division of Taxation and may need to obtain specific licenses depending on their business activities. Using automated compliance systems can help ensure all requirements are met.
Retirement income considerations
Rhode Island offers some favorable treatment for retirement income, although not as extensive as that of some neighboring states. Retirees should consider retirement planning strategies specific to Rhode Island's tax structure.
Small business incentives
Rhode Island offers various incentives for small businesses and startups, including tax credits and reduced filing requirements for qualifying entities. These programs are designed to encourage economic development and job creation in the State.
Rhode Island estate and gift tax
Rhode Island imposes an estate tax on estates exceeding certain thresholds, making estate planning important for residents with significant assets. The State also has specific gift tax provisions that differ from federal rules.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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