Rhode Island Business Compliance Checklist
Rhode Island has above-average LLC costs and one of the higher combined income + sales tax burdens for its size. This page covers everything from filing fees to sales tax to hiring laws.
$150
$50
Every year
7%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $150 |
| Corp filing fee (Articles of Incorporation) | $230 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $50 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 7% |
| Combined rate range (with local) | 7% – 7% |
| Economic nexus (out-of-state seller) | $100,000 OR 200 transactions per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $15.00/hr (2025) |
| Paid sick leave law | Statewide mandate |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Rhode Island Hiring Laws.
5. Workers' Compensation
Rhode Island allows private-market workers' comp insurance (competitive market). Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Progressive brackets — top marginal rate is 5.99%.
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Rhode Island Distinctive
Compliance quirks and rules that separate Rhode Island from other states — worth understanding before you file.
- Rhode Island charges $150 for LLC formation and $50 for the annual report.
- Rhode Island Corporate Division of the Department of State handles entity filings.
- Rhode Island has a Corporate Franchise Tax with a $400 minimum on corporations (not LLCs).
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Rhode Island Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.