State guide · Rhode Island
Starting a Medical Practice in Rhode Island
What physicians need to know about Rhode Island's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Service Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
5.99%
Min. franchise tax
Verify — RI corporate minimum $400
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Rhode Island physicians may form a Professional Service Corporation under R.I. Gen. Laws Chapter 7-5.1 or a Professional LLC under Chapter 7-16. All shareholders or members must be licensed RI physicians.
Filing is with the Rhode Island Secretary of State, Business Services Division.
- •Form a Professional Service Corporation or Professional LLC
- •All shareholders/members must be licensed Rhode Island physicians
- •File Articles of Incorporation or Articles of Organization with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
Rhode Island recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Rhode Island has a graduated personal income tax with a top bracket of 5.99%. RI corporate minimum tax is approximately $400.
- •Top personal income tax: 5.99%
- •RI corporate minimum tax: Verify — approximately $400
- •7% statewide sales tax
Rhode Island Board of Medical Licensure and Discipline
Rhode Island does not require entity registration with the Board of Medical Licensure and Discipline for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active RI medical license
Employment Law Considerations
Rhode Island is moderately employee-protective. Healthy and Safe Families and Workplaces Act mandates paid sick leave. RI Temporary Caregiver Insurance (TCI) provides paid family leave.
- •Healthy and Safe Families and Workplaces Act: paid sick leave (employers with 18+ employees)
- •RI Temporary Caregiver Insurance (TCI): paid family leave
- •RI minimum wage adjusts annually (currently $14, rising)
- •Non-competes enforceable if reasonable
Official resources
Bookmark these official agency portals for Rhode Island entity formation, tax registration, and medical board information.
Looking for Rhode Island licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Rhode Island.
View Rhode Island licensing guide →Get the complete practice startup guide
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