Finance · Rhode Island · Tax year 2026
Rhode Island Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Rhode Island sole proprietor with no other income owes about $25,233: $14,130 of self-employment tax, $8,235 of federal income tax, and $2,868 of Rhode Island income tax. That is 25.2% of profit, or $6,308 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $1,812 more in Massachusetts and $1,693 more in Connecticut.
- State income tax
- 3.75% to 5.99%
- Rhode Island tax on $100,000
- $2,868
- National rank
- #35 highest of 51
- Set aside on $100,000
- 25.2%
- State estimated payments
- Form RI-1040ES
- LLC filing fee
- $150
- State sales tax
- 7%
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Rhode Island self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Rhode Island tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $777 | $8,204 | 20.5% | $2,051 |
| $60,000 | $8,478 | $3,559 | $1,474 | $13,511 | 22.5% | $3,378 |
| $80,000 | $11,304 | $5,344 | $2,171 | $18,819 | 23.5% | $4,705 |
| $100,000 | $14,130 | $8,235 | $2,868 | $25,233 | 25.2% | $6,308 |
| $150,000 | $21,194 | $16,413 | $5,020 | $42,627 | 28.4% | $10,657 |
| $250,000 | $29,851 | $36,509 | $9,971 | $76,331 | 30.5% | $19,083 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Rhode Island tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $160 | $6,210 | 15.5% | $1,553 |
| $60,000 | $8,478 | $1,885 | $857 | $11,220 | 18.7% | $2,805 |
| $80,000 | $11,304 | $3,550 | $1,554 | $16,408 | 20.5% | $4,102 |
| $100,000 | $14,130 | $5,335 | $2,251 | $21,715 | 21.7% | $5,429 |
| $150,000 | $21,194 | $9,795 | $4,238 | $35,228 | 23.5% | $8,807 |
| $250,000 | $29,573 | $25,154 | $8,986 | $63,714 | 25.5% | $15,928 |
How Rhode Island taxes self-employment income
Rhode Island starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $11,200 single, $22,400 joint, $16,800 head of household
- Personal exemption: $5,250 single, $10,500 joint, $5,250 head of household
- Top rate: 5.99%; your bracket on $100,000 of profit is 3.75%.
2026 Rhode Island income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $82,050 | 3.75% |
| $82,050 | $186,450 | 4.75% |
| $186,450 | and up | 5.99% |
Rhode Island vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $1,812 more in Massachusetts and $1,693 more in Connecticut.
| State | State income tax | Total tax | Set aside | vs Rhode Island |
|---|---|---|---|---|
| Rhode Island | $2,868 | $25,233 | 25.2% | — |
| Connecticut | $4,561 | $26,926 | 26.9% | +$1,693 |
| Massachusetts | $4,680 | $27,045 | 27.0% | +$1,812 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Rhode Island.
| Profit | Connecticut | Massachusetts |
|---|---|---|
| $40,000 | +$220 | +$903 |
| $60,000 | +$611 | +$1,206 |
| $80,000 | +$1,268 | +$1,509 |
| $100,000 | +$1,693 | +$1,812 |
| $150,000 | +$2,519 | +$2,160 |
| $250,000 | +$4,287 | +$2,209 |
What's different about Rhode Island for the self-employed
- A single-member LLC must pay Rhode Island's $400 annual charge every year, even with no profit.
- The standard deduction and exemption phase out between $261,000 and $290,800 of AGI. No local income taxes.
- Every LLC, including a single-member LLC, must pay Rhode Island's $400 annual charge each year it exists (including partial first and last years), even with no profit. A disregarded SMLLC files Form RI-1065 on its owner's due date (April 15 for a calendar-year individual owner).
Rhode Island estimated payments and deadlines
Rhode Island collects its own estimated income tax with Form RI-1040ES, separately from the IRS. Required if your estimated Rhode Island income tax can reasonably be expected to be $250 or more in excess of allowable credits.
| Installment | Rhode Island due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Rhode Island income tax return is due April 15, 2027.
File and pay through the Rhode Island Division of Taxation.
LLC fees and sales tax in Rhode Island
- Forming an LLC: $150 state filing fee.
- Annual Report: $50, every year, due between February 1 and May 1.
- Sales tax: 7% statewide. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Rhode Island self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Rhode Island?
For a single filer with no other income, about 22.5% of profit at $60,000, 25.2% at $100,000, and 28.4% at $150,000 for 2026, covering self-employment tax, federal income tax, and Rhode Island income tax. Enter your own numbers in the calculator for a personal figure.
Does Rhode Island tax self-employment income?
Yes. Rhode Island taxes self-employment profit as ordinary income at 3.75% to 5.99%. Rhode Island starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Rhode Island estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form RI-1040ES. Required if your estimated Rhode Island income tax can reasonably be expected to be $250 or more in excess of allowable credits.
How much does an LLC cost in Rhode Island?
The state filing fee to form an LLC is $150. Annual Report: $50, every year, due between February 1 and May 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Rhode Island's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf
- tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/Notice_2026_01_LLC_filing_requirements.pdf
- rilegislature.gov/sfiscal/Budget%20Analyses/FY2027%20Articles%20Budget%20as%20Enacted%20SFO.pdf
- tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2026%20RI-1040ES_w.pdf
- tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/ADV_2026_03_Filing_season_start.pdf
- docs.sos.ri.gov/documents/BusinessServices/400-articles-of-organization.pdf
- www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report
- tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/FAQs%20Sales%20Tax%20on%20Parking%20Services.pdf