Personal Income | RI Division of Taxation

UPDATE: Licensing and enforcement of ENDS products

On December 19, 2024, the United States District Court for the District of Rhode Island denied an injunction sought by plaintiffs to enjoin the flavored ENDS ban. At this time, the flavored ENDS ban will be enforceable on its effective date of January 1, 2025.

Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.

Personal Income

Residents of the state of Rhode Island and non-residents earning income related to activity in Rhode Island are required to pay personal income tax on that income.

Rhode Island's personal income tax system starts with federal adjusted gross income and is adjusted by modifications as outlined in R.I. Gen. Laws 44-30-12.

Visit our main Personal Income Page for more information.