Rhode Island Bonus Tax Calculator 2026

A single published supplemental rate

The Division of Taxation's 2026 Rhode Island Withholding Tax Booklet defines supplemental wages broadly — bonuses, commissions, overtime, accumulated sick leave, severance, awards, prizes, back pay and retroactive raises — and states: "The Supplemental withholding rate is 5.99%." On a $5,000 bonus that is $299.50; on $6,000, $359.40.

The booklet's section on payroll methods adds that a bonus paid with regular wages is withheld as one payment for the regular period, while a bonus paid separately may instead be added to the last preceding payroll and the extra tax withheld from it.

Rhode Island's own W-4

Since January 1, 2020, employers may no longer rely on the federal W-4 for Rhode Island withholding; every employee must complete Form RI W-4 as well, and an employee who wants extra Rhode Island tax withheld does it there. The 5.99% supplemental rate does not depend on that form.

Not included

Rhode Island employees also contribute to Temporary Disability Insurance through payroll. We could not verify the 2026 TDI rate and wage base from the Department of Labor and Training's site today, so it is not part of the net figure.

Convenience withholding

The booklet also allows "convenience withholding": an employer may withhold Rhode Island tax at the employee's request even when the wages are not subject to federal withholding, and employers in other states may withhold Rhode Island tax for their Rhode Island-resident employees as a convenience. That is useful for a resident who works for an out-of-state employer and wants Rhode Island tax taken from a bonus rather than paying estimates.