United States · HI
Hawaii state taxes
Income, corporate and sales tax in Hawaii for 2026, on top of US federal tax. Administered by the Hawaii Department of Taxation.
At a glance
- Revenue department
- Hawaii Department of Taxation
- Individual income tax
- Graduated · top 11%
- Corporate income / franchise tax
- 4.4%–6.4% (top rate above $100,000)
- State sales tax
- 4% (avg. combined 4.5%)
- LLC annual report / fee
- Confirm with your accountant
- Individual return deadline
- April 20 (typical — confirm)
Income tax brackets (2026)
Single
| Taxable income | Rate |
|---|---|
| $0 – $9,600 | 1.4% |
| $9,600 – $14,400 | 3.2% |
| $14,400 – $19,200 | 5.5% |
| $19,200 – $24,000 | 6.4% |
| $24,000 – $36,000 | 6.8% |
| $36,000 – $48,000 | 7.2% |
| $48,000 – $125,000 | 7.6% |
| $125,000 – $175,000 | 7.9% |
| $175,000 – $225,000 | 8.25% |
| $225,000 – $275,000 | 9% |
| $275,000 – $325,000 | 10% |
| $325,000+ | 11% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $19,200 | 1.4% |
| $19,200 – $28,800 | 3.2% |
| $28,800 – $38,400 | 5.5% |
| $38,400 – $48,000 | 6.4% |
| $48,000 – $72,000 | 6.8% |
| $72,000 – $96,000 | 7.2% |
| $96,000 – $250,000 | 7.6% |
| $250,000 – $350,000 | 7.9% |
| $350,000 – $450,000 | 8.25% |
| $450,000 – $550,000 | 9% |
| $550,000 – $650,000 | 10% |
| $650,000+ | 11% |
- Standard deduction (single / joint)
- $4,400 / $8,800
- Personal exemption (single / joint)
- $1,144 / $2,288
Corporate income or franchise tax
4.4%–6.4% (top rate above $100,000)
Applies to C corporations in addition to the 21% federal rate. LLCs taxed as partnerships or disregarded entities usually pay through their owners, but some states charge entity-level taxes or fees.
Sales tax
State rate
4%
Avg. local rate
0.5%
Avg. combined
4.5%
Cities, counties and special districts add their own rates, so the rate at a given address can differ from the average. Remote sellers may need to register once sales into the state pass its economic nexus threshold.
LLC annual report and fee
Filing deadline
The individual return for tax year 2026 is typically due April 20, 2027, usually in line with or shortly after the federal deadline. Extensions and business return dates differ. Confirm with your accountant.
Notable rules
- Hawaii’s General Excise Tax is a gross receipts tax on businesses, often passed on to customers.
Frequently asked questions
Does Hawaii have a state income tax?
Yes — a graduated income tax with a top rate of 11% for 2026.
What is the sales tax rate in Hawaii?
The state rate is 4%. Local taxes add on average 0.5%, for an average combined rate of about 4.5%.
How much is the Hawaii LLC annual report fee?
We have not verified current LLC annual report or franchise fees for this state. Confirm with your accountant or the Secretary of State before you budget.
Income tax as of 2026-01-01; corporate tax as of 2026-01-01; sales tax as of 2026-07-01. Source: Tax Foundation tables compiled from Hawaii statutes and Hawaii Department of Taxation publications. Checked 2026-11-01. General information only.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.