his page provides a plain-English summary of key elder care and estate planning information specific to Rhode Island residents. It covers Rhode Island Medicaid limits, estate tax rules, advance directive information, and links to important Rhode Island agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Rhode Island Medicaid — 2026 Eligibility Limits for Long Term Care
Rhode Island’s Medicaid program is administered by the Rhode Island Department of Human Services — DHS. Rhode Island’s entire Medicaid program operates under a comprehensive 1115 Demonstration Waiver called the Rhode Island Comprehensive Demonstration which gives the state significant flexibility in how it designs and delivers Medicaid services. Rhode Island expanded Medicaid under the Affordable Care Act in 2014 providing coverage to adults up to 138 percent of the federal poverty level.
Income limit — single applicant — Rhode Island does not use QITs The income limit for a single Rhode Island nursing home Medicaid applicant is $2,982 per month in 2026. Importantly Rhode Island does not use Qualified Income Trusts — also called Miller Trusts — unlike most other income cap states. Instead applicants whose income exceeds the limit use a medically needy spend-down pathway applying excess income toward qualifying medical expenses each month. The medically needy income limit is $1,167 per month for a single applicant calculated over a six-month period.
Asset limit — single applicant — higher than most states A single applicant must have $4,000 or less in countable assets — double the $2,000 standard used by most states. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and irrevocable funeral trusts. Note that IRAs and 401(k)s are counted as countable assets in Rhode Island.
Home and community based care — Global Consumer Choice Waiver Rhode Island’s primary HCBS program operates under the Global Consumer Choice Waiver — part of the state’s comprehensive 1115 Demonstration. The waiver provides home and community based services for Rhode Island residents who need nursing facility level care but want to remain at home. The asset limit is $4,000 for a single applicant and the income limit is $2,982 per month. Services include personal care homemaker services adult day services respite care and home modifications.
Married couples — one spouse applying When only one spouse applies for Rhode Island Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $4,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance Rhode Island nursing home Medicaid recipients are allowed to keep $75 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Rhode Island has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Rhode Island is based on the statewide average monthly cost of nursing facility care.
Estate recovery Rhode Island requires Medicaid estate recovery. After a Rhode Island Medicaid recipient dies the state seeks reimbursement from the probate estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Rhode Island Medicaid Applications can be submitted online through the Rhode Island Medicaid portal at dhs.ri.gov, by phone at 1-855-697-4347, or in person at your local Rhode Island DHS office.
Rhode Island Medicaid administering agency Rhode Island Department of Human Services — dhs.ri.gov
Rhode Island Estate Tax — 2026
Rhode Island is one of 12 states that imposes its own state estate tax. Rhode Island’s estate tax exemption of $1,838,056 is one of the lowest in the country — exceeded only by Oregon’s $1 million threshold — making Rhode Island estate planning critically important for homeowners and families with modest wealth.
Rhode Island state estate tax — $1,838,056 exemption Rhode Island imposes a state estate tax on estates exceeding $1,838,056 per individual in 2026. The exemption is tied to the Consumer Price Index for All Urban Consumers — CPI-U — and increases annually for inflation. For 2026 the exemption increased from $1,802,431 to $1,838,056 reflecting a CPI-U increase of approximately 2 percent. Rhode Island’s estate tax rates are graduated ranging from 0.8 percent to 16 percent on amounts above the exemption.
Low exemption creates broad exposure for Rhode Island homeowners Rhode Island’s $1,838,056 exemption is low enough that many Rhode Island homeowners — particularly those in Providence’s suburbs or along the desirable coastal communities — can exceed it simply through the combined value of a home retirement accounts and life insurance. A home worth $900,000 combined with a retirement account and savings can put a Rhode Island estate over the exemption threshold quickly. Estate planning is not just for the wealthy in Rhode Island — it is important for many middle-class families.
No portability in Rhode Island — critical planning consideration Rhode Island’s estate tax exemption is not portable between spouses. Unlike the federal estate tax a surviving spouse cannot use the deceased spouse’s unused $1,838,056 Rhode Island exemption. Each spouse has a separate $1,838,056 exemption that must be preserved through planning or it is lost. Married couples in Rhode Island should work with an estate planning attorney to use strategies such as credit shelter trusts to preserve both spouses’ exemptions and protect up to $3,676,112 from Rhode Island estate tax.
Rhode Island real estate conveyance tax — mansion surcharge Rhode Island imposes a conveyance tax on real estate transfers including gift transfers based on fair market value. The base rate is $2.30 per $500 of value. For transfers after October 1 2024 a mansion surcharge of $2.50 per $500 applies to amounts above $800,000. This surcharge affects transfers of higher-value Rhode Island real estate and is relevant for estate planning involving real property transfers.
No Rhode Island inheritance tax Rhode Island does not impose an inheritance tax. Once assets are distributed to beneficiaries Rhode Island does not impose a separate tax on the inheritance received.
Federal estate tax Rhode Island residents may also be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The federal exemption is portable between spouses. Because Rhode Island’s $1,838,056 exemption is far below the federal $15 million exemption many Rhode Island estates owe state estate tax but no federal estate tax — making Rhode Island-specific estate planning essential.
No Rhode Island gift tax Rhode Island does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026. Annual gifting within the exclusion is an effective strategy for gradually reducing the Rhode Island taxable estate.
Rhode Island income tax Rhode Island has a progressive income tax with rates ranging from 3.75 percent to 5.99 percent. Social Security benefits are partially taxed in Rhode Island — benefits may be excluded for lower-income taxpayers but are taxable for higher-income filers. Pension income and IRA and 401(k) distributions are fully taxable in Rhode Island.
Rhode Island Advance Directives
Rhode Island law recognizes the following advance directive documents:
Rhode Island Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults or notarized.
Rhode Island Declarant’s Declaration — Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults.
Rhode Island POLST — Physician Orders for Life-Sustaining Treatment Rhode Island uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Rhode Island Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Rhode Island has standardized out-of-hospital DNR protocols.
Rhode Island Advance Directive Registry Rhode Island does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Rhode Island advance directive forms Free Rhode Island-specific advance directive forms are available at caringinfo.org and from the Rhode Island Medical Society at rimed.org.
Rhode Island Key Agencies and Resources
Rhode Island Department of Human Services — DHS Administers Rhode Island Medicaid including long term care programs. Website: dhs.ri.gov Phone: 1-855-697-4347
Rhode Island Division of Elderly Affairs — DEA Coordinates programs and services for older Rhode Islanders including home care nutrition programs caregiver support and the Rhode Island SHIP program for free Medicare counseling. Website: dea.ri.gov Phone: 1-401-462-3000 Rhode Island SHIP — free Medicare counseling: 1-401-462-4000
Rhode Island Area Agencies on Aging Rhode Island is served by Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Rhode Island Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: ltcoombudsman.ri.gov Phone: 1-401-785-3340
Rhode Island Bar Association Lawyer Referral Service Connects Rhode Islanders with attorneys including those who specialize in elder law and estate planning. Website: ribar.com Phone: 1-401-421-5740
Rhode Island Legal Services Provides free civil legal services to low income Rhode Islanders including seniors on issues related to Medicaid benefits housing and elder law. Website: rils.org Phone: 1-401-274-2652
Rhode Island Veterans Resources
Rhode Island Office of Veterans Services — OVS Provides services and benefits to Rhode Island veterans and their families including free VA claims assistance and connections to Rhode Island veterans resources. Website: veterans.ri.gov Phone: 1-401-462-0324
Rhode Island Veterans Home Rhode Island operates a state veterans home providing long term care to eligible veterans and their spouses located in Bristol. Website: veterans.ri.gov/veterans-home
Rhode Island Senior Property Tax Benefits
Property Tax Relief for Elderly and Disabled Rhode Island municipalities offer property tax exemptions and credits for qualifying seniors aged 65 and older and disabled individuals who meet income requirements. Programs and amounts vary significantly by municipality. Contact your local tax assessor for details on programs available in your city or town.
State-Funded Property Tax Relief — Form RI-1040H Rhode Island offers a state-funded property tax relief program for qualifying homeowners and renters including seniors who meet income requirements. File Form RI-1040H with your Rhode Island income tax return.
Disabled Veteran Property Tax Exemption Rhode Island veterans who are totally and permanently disabled due to a service-connected disability may qualify for a property tax exemption on their primary residence. Contact your local tax assessor for details.
Finding Elder Law and Estate Planning Attorneys in Rhode Island
The following resources can help you find a qualified elder law or estate planning attorney in Rhode Island:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Rhode Island Bar Association Lawyer Referral Service — ribar.com — 1-401-421-5740
- Rhode Island Chapter of NAELA — Rhode Island has an active NAELA chapter with members throughout the state
- Rhode Island Legal Services — rils.org — free legal assistance for income-qualifying seniors — 1-401-274-2652
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Rhode Island Medicaid rules estate tax rates and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026