1099 Quarterly Taxes in Rhode Island (2025-2026)
If you're self-employed in Rhode Island — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Rhode Island Division of Taxation (state). Rhode Island's top marginal rate is 5.99%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Rhode Island state income tax (2025)
Rhode Island uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $77,450 | 3.75% |
| $77,450 – $176,050 | 4.75% |
| $176,050+ | 5.99% |
How to pay Rhode Island estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Rhode Island state estimated payments as well — most states piggyback on the federal schedule. Pay Rhode Island taxes through the Rhode Island Division of Taxation's online portal: taxportal.ri.gov. You can also mail Form RI-1040ES with a check.
Rhode Island-specific quirk freelancers miss
Rhode Island has a relatively flat-feeling progressive structure — three wide brackets. The top rate of 5.99% only kicks in above $176,050 for singles, so most freelancers stay in the 3.75% or 4.75% brackets.
Common deductions for Rhode Island freelancers
- Rhode Island allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Rhode Island's rules for state conformity.
- RI conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Rhode Island taxable income.
- Self-employed health insurance premiums are deductible federally.