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Taxes RI

RI Business Corporation Tax

Source: RI Division of Taxation Verified: March 1, 2026

Rhode Island imposes a corporate income tax at a flat rate of 7% of net income on C corporations doing business in the state. The minimum annual tax is $400. Corporations file Form RI-1120C annually with the Division of Taxation.

Official Source:
RI Division of Taxation
Always verify current information directly with this agency.

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