Rhode Island Business Filing Deadlines & Ongoing Requirements
Rhode Island ongoing requirements
Recurring filings
- (LLCs, corporations and nonprofits): every year by May 1; fee $50.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Rhode Island Division of Taxation. Official page
- Business-level tax: Corporate income tax ($400 minimum).
- Sales tax: get a Rhode Island seller's permit from Rhode Island Division of Taxation before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- There are no local sales taxes.
- If you have employees, withhold Rhode Island income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Rhode Island Department of Labor and Training. The 2026 taxable wage base is $30,800 per employee; experience-rated rates run from 0.69% to 9.19%. Official page
- New employers start at 1%.
- Workers' compensation through Rhode Island Department of Labor and Training, Workers' Compensation and private insurers. Required when: 1 employee
- Rhode Island TDI/TCI payroll tax (Rhode Island Division of Taxation). Applies from 1 employee.
- Paid sick leave is required statewide from 1 employee.
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Rhode Island Secretary of State. Official page
- A trade name (DBA) is registered with the state.
Agencies
- Business filings and annual reports: Rhode Island Secretary of State. Official page
- Taxes: Rhode Island Division of Taxation. Official page
- Unemployment insurance and labor rules: Rhode Island Department of Labor and Training. Official page
- Workers' compensation: Rhode Island Department of Labor and Training, Workers' Compensation.
- Contractor licensing: Rhode Island Contractors' Registration and Licensing Board.
- Real estate licensing: Rhode Island Department of Business Regulation.
- Alcohol licensing: Rhode Island DBR Liquor Control Administration (with local boards).
- Child care licensing: Rhode Island Department of Children, Youth and Families.
- Health facility licensing: Rhode Island Department of Health.
Exceptions to watch
- City/town licenses (City or town clerk): Local licensing councils issue specific business licenses; no general license.
- Cannabis: adult-use licensing, regulated by Rhode Island Cannabis Control Commission.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Rhode Island
Choose a city to see its full list.