Why it matters

Rhode Island taxpayers with outstanding state tax liabilities have an opportunity to resolve past-due obligations while reducing the overall cost. Through the Tax Amnesty Program, eligible taxpayers can receive a full abatement of penalties and a 25% reduction in interest, potentially resulting in significant savings. However, participation requires taxpayers to bring all outstanding filings up to date and pay the remaining tax liability and reduced interest by February 15, 2027. Taking steps now to review filing history, confirm outstanding balances and prepare for payment can help taxpayers avoid missing this limited-time opportunity.

Why should you participate in the amnesty program?

Those who participate in the Tax Amnesty Program will have all penalties abated on the tax liability which is past due and interest will be reduced by 25%. 

What taxes are eligible for tax amnesty?

All taxes and fees administered by the Rhode Island Division of Taxation which were due before December 31, 2025 qualify for tax amnesty. These taxes include:

1. Corporate Income Tax
2. Estate Tax
3. Fiduciary Income Tax
4. Personal Income Tax
5. Sales Tax
6. Use Tax
7. Cigarette and Tobacco Products Taxes
8. Motor Fuel Tax
9. Real Estate Conveyance Tax
10. Litter Fee
11. Hotel Tax
12. Whole Home Short Term Rental 

Note the Division of Taxation does not administer:

• Unemployment Insurance Taxes
• Job Development Fund Assessments
• Temporary Disability Insurance Taxes
• Temporary Caregiver Insurance Taxes 

How do I qualify?

Taxpayers must have all filings through December 31, 2025 completed and up to date to participate in the program. If any returns are unfiled; they must be submitted BEFORE the state will allow you to participate in the program. 

Beginning in November 2026, the Division of Taxation will mail an Amnesty Statement of Account to each taxpayer with an outstanding tax balance on record.

It is advised Taxpayers take the time before the program opens on December 3, 2026 to review past filings and if delinquent; gather the necessary data and file applicable returns so they can take part in the Tax Amnesty Program. If you are unsure about the current status of any returns; Taxpayers who have access to the Rhode Island Tax Portal can check your compliance status through your account. If Taxpayers do not have access to the portal; the state can be emailed at tax.collections@tax.ri.gov or contacted by phone at 401-574-8941. 

What are the payment requirements?

Taxpayers participating in the program will be required to pay the entire tax amount plus 75% of the interest during the Amnesty period. Therefore, Taxpayers will need to be prepared to make payments by February 15, 2027.