Rhode Island paychecks in 2026: what changed
Rhode Island moved its tax brackets up for inflation for 2026 and cut the TDI rate.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Wider brackets. The 4.75% rate now starts at $82,050 (was $79,900) and the 5.99% rate at $186,450 (was $181,650).
- TDI: 1.1%, down from 1.3%, on up to $100,000 of pay (was $89,200).
- Minimum wage: $16.00, up from $15.00.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Rhode Island paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- RI Division of Taxation — 2026 Rhode Island Employer's Income Tax Withholding Tables — percentage method: one exemption $1,000 a year ($19.23 weekly), $0 if annual wages exceed $290,800; tables 3.75% / 4.75% / 5.99% for all filing statuses; worked example $2,195 weekly → $87.57; supplemental rate 5.99%; wages subject to federal withholding
- RI Division of Taxation — Advisory ADV 2025-22, Inflation adjustments for tax year 2026 — brackets $82,050 and $186,450; exemption $5,250; phase-out $261,000 to $290,800
- RI Division of Taxation — Form RI W-4, Employee's Withholding Allowance Certificate (2026) — line 1 exemptions A–E (at most 10); exemption phased out to zero if annual wages exceed $290,800; line 2 additional withholding; line 3 exempt
- RI Division of Taxation — Employer's withholding regulation (280-RICR-20-55-10) — withholding applies when wages are subject to federal income tax withholding and earned for work in Rhode Island
- RI Division of Taxation — Advisory ADV 2024-26, Inflation adjustments for tax year 2025 — 2025 brackets $79,900 and $181,650
- RI Department of Labor and Training — 2026 tax rates for Unemployment Insurance and Temporary Disability Insurance (Dec. 18, 2025) — TDI employee rate 1.1% for 2026 on a $100,000 taxable wage base, maximum $1,100; TCI is part of TDI
- RI Department of Labor and Training — TDI/TCI for employers — financed entirely by employee payroll deductions; $100,000 taxable wage base, 1.1% for 2026
- RI Department of Labor and Training — 2025 tax rates for UI and TDI — 2025 TDI 1.3% on $89,200
- R.I. Gen. Laws § 28-12-3 — Minimum wages — $15.00 from Jan. 1, 2025; $16.00 from Jan. 1, 2026; $17.00 from Jan. 1, 2027
- R.I. Gen. Laws § 28-12-5 — Employees receiving gratuities — cash wage not less than $3.89 an hour from Jan. 1, 2017
- RI Department of Labor and Training — Minimum wage poster, effective January 1, 2026 — $16.00; employees receiving gratuities $3.89; overtime 1 1/2 times after 40 hours in a work week
- U.S. Department of Labor — Minimum Wages for Tipped Employees — Rhode Island: $16.00 combined rate, $12.11 tip credit, $3.89 cash wage
- RI Department of Labor and Training — Labor Standards FAQ — most employers pay weekly; employers with an exception pay at least twice a month; overtime after 40 hours; wage complaints
- R.I. Gen. Laws § 28-14-2 — Payment of wages — regular payday within nine days of the end of the payroll period
- R.I. Gen. Laws § 28-14-4 — Payment of wages upon separation — unpaid wages due on the next regular payday; within 24 hours if the business closes