Preheat the oven to 170°C (338°F).
Cream unsalted butter and coconut sugar together in a bowl at room temperature.
Add the egg and mix well.
Sift in rice flour, baking powder, and salt; mix to combine.
Add chocolate chips and mix evenly.
Scoop the dough into balls and place them on a baking sheet.
Bake in the oven at 170°C (338°F) for 15 minutes.