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Graduated with a 5.99% top rate for 2026 (brackets from 3.75% to 5.99%).
Rhode Island Taxes
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Rhode Island statewide rule
Rhode Island's sales and use tax is 7% statewide (R.I. Gen. Laws 44-18-18, at that rate since July 1, 1990), paid to the state tax administrator; Rhode Island cities and towns do not add a general local sales tax. A separate 1% local meals and beverage tax is added on the gross receipts of meals and beverages sold by eating and drinking establishments (44-18-18.1), so restaurant meals are taxed at 8% in total.
§ webserver.rilegislature.gov
Verified Nov 13, 2026Reviewed
“in addition to all other taxes and fees now imposed by law, a local meals and beverage tax”
Read on Nov 13, 2026 from webserver.rilegislature.gov.
Checked once · Nov 13, 2026
Every Taxes rule LawLert has for Rhode Island
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
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Rhode Island's state motor fuel tax is 40 cents per gallon on all taxable gallons sold or used in the state for periods beginning on or after July 1, 2025 (R.I. Gen. Laws §31-36-7(a)(2)); it was 32 cents through June 30, 2025. Distributors pay it and it is built into the pump price. The rate is next adjusted on July 1, 2027, and every other year after that, by the increase in the Consumer Price Index (CPI-U), rounded to the nearest cent — and it can never fall below 40 cents (§31-36-7(b)(2)). The 18.4-cent federal gasoline tax is charged on top and is not included in this figure.
“tax at the rate of forty cents ($0.40) per gallon on all taxable gallons of fuel sold or used in this state for periods beginning on or after July 1, 2025”
Read on Nov 13, 2026 from webserver.rilegislature.gov.
Checked once · Nov 13, 2026
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No sales-tax holiday.
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In Rhode Island, real and personal property is assessed and taxed by each city and town, so rates differ widely from one municipality to the next. State law limits how fast a municipality's total property tax levy can grow: since fiscal year 2013, a city or town may levy no more than 4% above the total amount it levied and certified for its previous fiscal year (R.I. Gen. Laws §44-5-2). The cap applies to the total levy, not to any one owner's bill, and motor vehicle excise taxes under chapters 34 and 34.1 of Title 44 are left out of the calculation; the statute also lets a municipality exceed the cap in limited circumstances it lists. Check your city or town's tax assessor for your actual rate.
“In its fiscal year 2013 and in each fiscal year thereafter, a city or town may levy a tax in an amount not more than four percent (4%) in excess of the total amount levied and certified by that city or town for its previous fiscal year.”
Read on Nov 13, 2026 from webserver.rilegislature.gov.
Checked once · Nov 13, 2026
Permitted
Groceries are exempt from Rhode Island's 7% sales tax: the law exempts "food and food ingredients" sold, stored or used in the state (R.I. Gen. Laws §44-18-30(9); 7% rate in §44-18-18). The exemption does NOT cover candy, soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending machines, or prepared food — those are taxed at 7%. Some prepared food stays exempt: food sold by a food manufacturer (NAICS sector 311, other than bakeries), food sold unheated by weight or volume as a single item, and bakery items such as bread, rolls, buns, biscuits and bagels, as the statute lists them.
“"food and food ingredients" shall not include candy, soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending machines, or prepared food”
Read on Nov 13, 2026 from webserver.rilegislature.gov.
Checked once · Nov 13, 2026
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