Rhode Island Division of Taxation Announces Upcoming Tax-Amnesty Program

Published on Friday, October 16, 2026

CONTACT:

Paul Grimaldi                                                                                                                          

Paul.Grimaldi@revenue.ri.gov

C: (401) 378-1080

OR:

Ben Smith

bsmith@advocacysolutionsllc.com

Eligible Rhode Island taxpayers with past-due state taxes encouraged to plan for Tax Amnesty Program launching December 3, 2026

PROVIDENCE, RI — The Rhode Island Division of Taxation is encouraging taxpayers with outstanding state tax obligations to review their compliance and begin gathering their records ahead of the state’s upcoming Tax Amnesty Program.

 The 75-day Tax Amnesty period will begin on December 3, 2026, and allow eligible taxpayers to resolve certain past-due Rhode Island state tax obligations. Under the program, qualifying taxpayers can have associated penalties waived and receive a 25% reduction in interest.  

The Tax Amnesty Program is a tool the state periodically uses to encourage taxpayers to settle outstanding obligations and recover revenue that might otherwise go uncollected. By offering a limited-time reduction in penalties and interest the program helps strengthen the state's revenue base, bringing in additional revenue and helping reduce the need to rely on other sources of tax revenue.

“Tax Amnesty is an important tool for bringing in outstanding revenue to the state and encouraging taxpayers to meet their obligations,” said Rhode Island Tax Administrator Neena S. Savage. “If you have outstanding Rhode Island taxes, now is a good time to check that you have filed all delinquent returns, understand what you owe, and gather your records to be ready for Amnesty. Resolving your back taxes can provide peace of mind and help you get back on track.” 

The Division of Taxation is encouraging taxpayers who believe they owe back taxes to make sure delinquent tax returns are filed and to get their paperwork together now so they can be ready to take advantage of the Amnesty Program as soon as the Amnesty window opens on December 3, 2026.  

Beginning in November, the Division will send an Amnesty Statement of Accounts to every taxpayer with a known outstanding Rhode Island tax balance. These statements will help taxpayers understand what they owe and prepare to make payments. Payments under the Amnesty Program will not be accepted until December 3, 2026. 

The Tax Amnesty Program applies to delinquent Rhode Island state taxes for taxable periods ending on or before December 31, 2025. Eligible taxes include, but are not limited to, personal income tax, sales and use tax, and corporate income tax. 

Taxpayers who may be eligible are encouraged to begin preparing now by: 

• Gathering prior Rhode Island tax returns and related records; 

• Making sure delinquent tax returns have been filed; 

• Reviewing correspondence and notices received from the Rhode Island Division of Taxation; 

• Locating income, payment and other records that may help determine whether taxes remain unpaid; and 

• Contacting a tax preparer, accountant, or other qualified tax professional if you need assistance reviewing your records. 

To qualify for Amnesty, taxpayers will be required to file all delinquent tax returns and pay the entire tax amount plus 75% of the interest during the Amnesty period. If the taxpayer qualifies, the Tax Administrator will waive associated penalties and reduce the interest due by 25%.  

Additional information about the Tax Amnesty Program, including how to take advantage of Amnesty, is available on the Division of Taxation’s website: tax.ri.gov/amnesty.  

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