Official State of Rhode Island website

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State of Rhode Island, Division of Taxation , Department of Revenue

Estate

The Estate Tax is a tax on the transfer of property at death. It consists of an accounting of everything that is owned by, or that the decedent has interests in, at the date of death. The value of the property is based on fair market value and not necessarily what was paid for the property or its value when acquired.

For frequently asked questions, filing instructions, and forms, please continue to our Estate Tax webpage.