Pay business taxes
Incorporated Businesses registered with the RI Department of State are required to pay business-related taxes to the RI Division of Taxation, the Internal Revenue Service (IRS), and their local city or town. Some of these taxes are owed regardless of whether business was actually conducted or a profit was made. All businesses, including unincorporated trade names, are required to pay retail sales tax on taxable sales and income tax on profits generated by the business’s activity.
DISCLAIMER:
The information provided below is offered as a public service and should not be used as a substitute for legal, financial or tax advice from an attorney or a certified public accountant. The state and federal tax forms and filing deadlines shown may not apply to your business structure or tax election. You should always check with a qualified CPA to understand your specific tax requirements before your filings are due.
Last revised 03/2026.
State taxes
If your business makes retail sales or hires employees, you must register the business with the RI Division of Taxation using the Business Application and Registration (BAR) Form. The BAR Form may be used to register a variety of business tax accounts and obtain necessary tax permits. The BAR form and the majority of the Rhode Island tax forms listed below may be filed online through the RI Taxpayer Portal.
Every incorporated for-profit, incorporated business registered with our office is required to pay at least a minimum annual tax to the RI Division of Taxation. This tax is not pro-rated and is owed even if no business was conducted or profit was made.
The chart below is a guide to the minimum tax requirements and filing deadlines with the RI Division of Taxation. You should be aware that there may be additional tax obligations including withholding tax, unemployment tax and sales and use tax.
| Business Structure | Minimum Tax Due | Form to File | Filing Deadline |
|---|---|---|---|
|
Incorporated businesses that elected NOT to be taxed as a corporation on the federal level, including:
|
$400 | RI-1065 | March 15 |
|
Single-Member Limited Liability Company (SMLLC), including Single-Member L3Cs |
$400 |
RI-1065
with RI-1040 |
March 15 or April 15 *SMLLC follows the due date of its owner. |
|
Incorporated businesses that elected to be taxed as an “S” Corporation, including:
|
$400 |
RI-1120S | March 15 |
|
Incorporated businesses that elected to be taxed as a “C” Corporation at the federal level, including:
|
Rhode Island Corporate Income Tax (7% of net income) OR $400 |
RI-1120C | April 15 |
|
Unincorporated trade names, including:
|
N/A | RI-1040 | April 15 |
A Limited Liability Company (LLC) is a pass-through entity that may be treated as an S-Corporation or C-Corporation for federal tax purposes. The tax designation that the LLC elects with the IRS will determine which Rhode Island tax form must be filed, the tax owed, and the company’s filing deadline with the State of Rhode Island.
A Single-Member Limited Liability Company (SMLLC) is required to file a return (RI-1065) for the LLC, which is a legal entity separate from its owner. The owner is required to report the pass-through income and/or withholding from the SMLLC on their personal tax return (RI-1040).
For more information, please contact the RI Division of Taxation at:
401-574-8829
https://tax.ri.gov/about-us/contact-us
Retail Sales
If you sell any product or a taxable service directly to an end consumer in Rhode Island, you MUST obtain a retail sales permit from the RI Division of Taxation. You are also required to file monthly returns and remit all sales tax collected from taxable sales to the RI Division of Taxation using Form RI-STR. These monthly returns are required even if you sold only non-taxable goods or made $0.00 in taxable sales during a single month. Businesses that owe less than $200.00 in sales tax each month for six months may request to file retail sales tax returns quarterly.
Some products and services have additional permitting and/or tax requirements, such as liquor sales, cigarettes and electronic nicotine devices, rental homes, and eating and drinking establishments.
If you’re not sure if your business’s products or services are taxable, you should contact the RI Division of Taxation’s Excise tax section at [email protected]. Be as specific in your description of your products or services as possible.
| Tax | Form to File | Filing Dedline | Filing Agency |
|---|---|---|---|
Retail Sales Tax |
20th day of each month or last business day of April, July, October, and January |
RI Division of Taxation |
Wholesale/Resale
If you sell taxable products or services only to other businesses for resale to an end consumer, you are not required to hold a retail sales permit or collect and remit sales tax to the RI Division of Taxation. You must, however, complete and retain a resale or wholesaler’s resale certificate that includes contact information of the retailer to which you sold your products or services.
Contact the RI Division of Taxation’s Excise tax section with questions pertaining to wholesale and resale requirements at [email protected].
State Income Tax Witholding
Employers are required to withhold portions of their employees’ wages to remit quarterly to the RI Department of Labor and Training using form TX-17 and the RI Division of Taxation using form RI-941. These tax withholdings are used to satisfy the employee’s State income tax requirements, as well as the employer’s Employment Security, Job Development Fund, and Temporary Disability Insurance tax obligations as defined by State law.
| Employer Tax | Form to File | Filing Deadline | Filing Agency |
|---|---|---|---|
Employee’s State income Tax |
Last business day of April, July, October, and January |
RI Division of Taxation |
|
|
Employment Security Income Tax Job Development Fund Tax Temporary Disability Insurance Tax |
Last business day of April, July, October, and January. |
RI Department of Labor and Training |
Employment Security (ES) Tax
R.I. Gen. Laws § 28-42, § 28-43, § 28-44
Employers pay this tax to fund benefits for workers during periods of unemployment.
Job Development Fund (JDF) Tax
Employers pay an assessment of 0.21% on their employee’s first $29,200 in earnings to support the Rhode Island Governor’s Workforce Board as well as employment services and unemployment insurance activities.
Temporary Disability Insurance (TDI) Tax
R.I. Gen. Laws § 28-39, § 28-40, § 28-41
Employees pay this tax through payroll deductions to fund benefits for workers unable to work due to non work-related injury or illness.
Federal taxes
You can pay your federal business taxes online.
| Business Structure | Form to File | Filing Deadline |
|---|---|---|
|
Incorporated businesses that elected NOT to be taxed as a corporation on the federal level, including:
|
Federal Form 1065 with Schedule K-1 | March 15 |
|
Federal Form 1040 with Schedule C or Schedule F |
April 15 |
|
Incorporated businesses that elected to be taxed as an “S” Corporation, including:
|
Federal Form 1120-S | March 15 |
|
Incorporated businesses that elected to be taxed as a “C” Corporation, including:
|
April 15 |
|
|
Unincorporated trade names, including:
|
Federal Form 1040 with Schedule C or Schedule F |
April 15 |
|
Unincorporated trade names, including:
|
Federal Form 1065 with Schedule K-1 |
March 15 |
Local taxes
Tangible Property Tax is a municipal tax that is required of all people, partnerships, and corporations in possession of tangible property within one of Rhode Island’s 39 cities or towns. “Tangible property” means property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. “Tangible property” includes electricity, water, gas, steam, and prewritten computer software.
Rhode Island State law provides an exemption for businesses that own less than $50,000 in tangible property. For businesses with more than $50,000 in tangible property, the tax will be required only on the property that values above the $50,000 threshold. Contact your city/town Tax Assessor’s Office for additional guidance.
Filing Type |
Filing Deadline |
|---|---|
All tangible property must be reported to the local Tax Assessor’s Office. |
December 31 |
Annual return must be filed with the local Tax Assessor’s Office. |
January 31 |
OPTIONAL: Annual return filing extension may be requested through written notice to the Tax Assessor’s Office by January 31. |
If granted, extends filing deadline to March 15 |
Municipal Real Estate Tax
If your business has a brick-and-mortar location in one of Rhode Island’s 39 cities or towns, you will be responsible for paying municipal real estate tax to the Tax Assessor’s Office. Most municipalities mail real estate tax bills to you, and many allow you to file online. Specific procedures will vary by municipality, so reach out to the Tax Assessor’s Office with questions.
Below is the contact information for Rhode Island’s municipal tax collectors. Please contact your local tax collector for specific information about any local business-related taxes you may owe.
| City or Town | Phone Number | Business Hours |
|---|---|---|
| Barrington | 401-247-1900 |
Mon: 8:30am – 8:00pm
|
| Bristol | 401-253-7000 |
Mon – Fri 8:00am – 4:00pm |
| Burrillville | 401-568-4300 |
Mon - Wed: 8:30am – 4:30pm |
| Central Falls | 401-727-7470 |
Mon – Thurs: 8:30am – 4:30pm |
| Charlestown | 401-364-1234 |
Mon – Fri: 8:30am – 4:30pm |
| Coventry | 401-822-9167 |
Mon – Fri: 8:30am – 4:30pm |
| Cranston | 401-780-3333 |
Mon – Fri: 8:30am – 4:30pm |
| Cumberland | 401-728-2400 |
Mon – Fri: 8:30am – 4:30pm |
| East Greenwich | 401-886-8612 |
Mon – Fri: 8:30am – 4:30pm |
| East Providence | 401-435-7544 | Mon – Fri: 8:00am – 4:00pm |
| Exeter | 401-364-1234 |
Mon – Fri: 9:00am – 3:30pm |
| Foster | 401-392-9200 |
Mon – Fri: 8:30am – 5:30pm |
| Glocester | 401-568-6206 |
Mon – Fri: 8:00am – 4:30pm |
| Hopkinton | 401-377-7781 |
Mon – Fri: 8:30am – 4:30pm |
| Jamestown | 401-423-9807 |
Mon – Fri: 8:00am – 4:30pm |
| Johnston | 401-351-6618 |
Mon – Fri: 8:30am – 4:30pm |
| Lincoln | 401-333-1100 |
Mon – Fri: 8:30am – 4:30pm |
| Little Compton | 401-635-4219 |
Mon – Fri: 8:30am – 4:30pm |
| Middletown | 401-847-0193 |
Mon – Fri: 8:00am – 4:00pm |
| Narragansett | 401-782-0648 |
Mon – Fri: 8:30am – 4:30pm |
| Newport | 401-845-5401 |
Mon – Fri: 8:30am – 4:30pm |
| New Shoreham | 401-466-3230 |
Mon – Fri: 9:00am – 3:00pm |
| North Kingstown | 401-294-3331 |
Mon – Fri: 8:30am – 4:30pm |
| North Providence | 401-232-0900 |
Mon – Fri: 8:30am – 4:30pm |
| North Smithfield | 401-767-2200 |
Mon – Fri: 8:30am – 4:30pm |
| Pawtucket | 401-728-0500 ext. 344 |
Mon – Fri: 8:30am – 4:30pm |
| Portsmouth | 401-683-1214 |
Mon – Fri: 8:30am – 4:30pm |
| Providence | 401-331-5252 |
Mon – Fri: 8:30am – 4:30pm |
| Richmond | 401-539-9000 |
Mon – Fri: 9:00am – 4:00pm |
| Scituate | 401-647-5526 ext. 128 |
Mon – Fri: 8:30am – 4:00pm |
| Smithfield | 401-233-1005 |
Mon – Fri: 8:30am – 4:30pm |
| South Kingstown | 401-789-9331 ext. 1215 |
Mon – Fri: 8:30am – 4:30pm |
| Tiverton | 401-625-6706 |
Mon – Fri: 8:30am – 4:00pm |
| Warren | 401-245-7340 |
Mon – Fri: 8:30am – 4:30pm |
| Warwick | 401-738-2002 |
Mon – Fri: 8:30am – 4:30pm |
| West Greenwich | 401-392-3800 |
Mon – Fri: 8:30am – 3:30pm |
| West Warwick | 401-822-9210 |
Mon – Fri: 8:30am – 4:30pm |
| Westerly | 401-348-2522 |
Mon – Fri: 8:30am – 4:30pm |
| Woonsocket | 401-767-9274 |
Mon – Fri: 8:30am – 4:30pm |