Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Rhode Island, the estate is opened in the Probate court of the city or town.
Title 33 places voluntary administration of a qualifying small estate in the probate court of the city or town where the decedent resided. After 30 days, if no petition for letters has been filed, a verified statement is filed and the clerk may issue a certification of appointment of voluntary administrator after review by the probate judge. For other estates, executors and administrators account to the probate court under chapter 33-14, and the court allows their compensation.
Source: R.I. Gen. Laws sec. 33-24-1
Fees
In Rhode Island, probate compensation is a statutory commission.
Section 33-14-8 says executors and administrators shall be allowed in their accounts such compensation for their services as the probate court shall consider just. Section 33-14-6 allows all reasonable and proper charges and disbursements for the funeral and in the execution of the trust. No percentage is stated.
Source: R.I. Gen. Laws sec. 33-14-8
Small estate
Rhode Island's small-estate figure on this page is $15,000 when the statute's conditions are met.
Section 33-24-1 applies if a Rhode Island resident dies leaving an estate consisting entirely of personal property, the total value of which otherwise subject to a probate inventory under section 33-9-1, exclusive of tangible personal property of which the decedent was owner, does not exceed $15,000. After 30 days, if no petition for letters has been filed, a spouse, child, grandchild, parent, brother, sister, niece, nephew, aunt, uncle, or any interested party, if of full age and legal capacity and a resident of the state, may file a verified statement. The clerk's filing fee on the page is $30, and the certification fee is $5. Tangible personal property is excluded from the $15,000 count.
Source: R.I. Gen. Laws sec. 33-24-1
Estate or inheritance tax
Rhode Island levies an estate tax.
The Division of Taxation states that for decedents dying on or after January 1, 2026, the estate tax credit amount is $87,940, exempting from taxation the first $1,838,056 of an estate. A net taxable estate valued at $1,838,056 or less will not be subject to the estate tax. A return is required for a 2026 gross estate of more than $1,838,056. The $50 filing fee is eliminated for dates of death on or after January 1, 2025.
Source: Rhode Island Division of Taxation, Advisory 2025-27
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Rhode Island?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Rhode Island?
Section 33-24-1 applies if a Rhode Island resident dies leaving an estate consisting entirely of personal property, the total value of which otherwise subject to a probate inventory under section 33-9-1, exclusive of tangible personal property of which the decedent was owner, does not exceed $15,000. After 30 days, if no petition for letters has been filed, a spouse, child, grandchild, parent, brother, sister, niece, nephew, aunt, uncle, or any interested party, if of full age and legal capacity and a resident of the state, may file a verified statement. The clerk's filing fee on the page is $30, and the certification fee is $5. Tangible personal property is excluded from the $15,000 count.
How are probate fees set in Rhode Island?
Section 33-14-8 says executors and administrators shall be allowed in their accounts such compensation for their services as the probate court shall consider just. Section 33-14-6 allows all reasonable and proper charges and disbursements for the funeral and in the execution of the trust. No percentage is stated.
Does Rhode Island tax an estate or an inheritance?
The Division of Taxation states that for decedents dying on or after January 1, 2026, the estate tax credit amount is $87,940, exempting from taxation the first $1,838,056 of an estate. A net taxable estate valued at $1,838,056 or less will not be subject to the estate tax. A return is required for a 2026 gross estate of more than $1,838,056. The $50 filing fee is eliminated for dates of death on or after January 1, 2025.
Sources
These are the statute and court pages used above.