Hawaii State Taxes

Staff Reports
by Staff Reports

 


Hawaii State Tax ― Individual Income Tax

Individual income tax in Hawaii is imposed at the following rates/brackets:

  • 1.4% on taxable income of $2,400 or less
  • 3.2% on taxable income between $2,401 and $4,800
  • 5.5% on taxable income between $4,801 and $9,600
  • 6.4% on taxable income between $9,601 and $14,400
  • 6.8% on taxable income between $14,401 and $19,200
  • 7.2% on taxable income between $19,201 and $24,000
  • 7.6% on taxable income between $24,001 and $36,000
  • 7.9% on taxable income between $36,001 and $48,000
  • 8.25% on taxable income between $48,001 and $150,000
  • 9% on taxable income between $150,001 and $175,000
  • 10% on taxable income between $175,001 and $200,000
  • 11% on taxable income of $200,001 or more

Hawaii State Tax ― Corporate Tax

Hawaii’s corporate tax has the following rates:

  • 4.4% on taxable income of $25,000 or less
  • 5.4% on taxable income between $25,001 and $100,000
  • 6.4% on taxable income of $100,001 or more

Banks and financial institutions are subject to a 7.92% tax rate instead, and the alternative tax rate on capital gains is 4%.

Hawaii State Tax ― Sales & Use Tax

There is no sales/use tax in Hawaii, but there is a Gross Receipts Tax (GRT). It has a rate of 4% on most consumer activities, 0.15% on insurance commissions, and 0.5% on certain activities (such as wholesaling).

Hawaii State Tax Forms

Form N-11 (Hawaii Individual Resident Income Tax Return)
Form N-13 (Hawaii Individual Income Tax Return – Resident Short Form)
Form N-15 (Hawaii Individual Income Tax Return for Nonresidents and Part-Year Residents)
Form N-101A (Application for Automatic Extension of Time to File Individual Income Tax Return)
Form N-200V (Individual Income Tax Payment Voucher)
Schedule AMD (Amended Individual Income Tax Return)
Form N-30 (Corporation Income Tax Return)

Hawaii State Tax Resources

State of Hawaii Department of Taxation: hawaii.gov/tax

Department of Taxation’s “Electronic Services” site: www.ehawaii.gov/efile

Search for Hawaii state tax forms: www6.hawaii.gov/tax/a1_forms

Check the status of your Hawaii state tax refund online: tax.ehawaii.gov/hoihoi/refund

Hawaii state tax FAQs: www6.hawaii.gov/tax/a7_faq