Hawaii State Taxes
Quick Tax Facts
Income Tax: 1.4% – 11%
State Sales Tax: N/A
Median Property Tax: $1,324
Overview
Hawaii is famous for its laid-back island lifestyle, breathtaking beaches, perfect weather, and year-round water activities (Cowabunga, dude!). Although purchasing a home on one of the islands can set you back a pretty penny, the property taxes are some of the lowest in the nation. There technically isn’t any sales tax either. Income tax, however, can be pretty steep for high earners.
Hawaii Income Tax
Hawaii has a progressive income tax rate which ranges between 1.4% and 11%. Individuals with high incomes pay one of the highest marginal income tax rates in the country. In 2021, the Hawaii Senate passed legislation that would have made the top income tax rate 16%, but it failed to become law.
Here are the current tax brackets by filing status and taxable income.
| Hawaii Individual Income Tax Rates – Single or Married Filing Separate |
|---|
| $0 – $2,399 | 1.4% |
| $2,400 – $4,799 | 3.2%, plus $34 |
| $4,800 – $9,599 | 5.5%, plus $110 |
| $9,600 – $14,399 | 6.4%, plus $374 |
| $14,400 – $19,199 | 6.8%, plus $682 |
| $19,200 – $23,999 | 7.2%, plus $1,008 |
| $24,000 – $35,999 | 7.6%, plus $1,354 |
| $36,000 – $47,999 | 7.9%, plus $2,266 |
| $48,000 – $149,999 | 8.25%, plus $3,214 |
| $150,000 – $174,999 | 9%, plus $11,629 |
| $175,000 – $199,999 | 10%, plus $13,879 |
| $200,000 or more | 11%, plus $16,379 |
| Hawaii Individual Income Tax Rates – Married Filing Jointly or Qualifying Widow(er) |
|---|
| $0 – $4,799 | 1.4% |
| $4,800 – $9,599 | 3.2%, plus $67 |
| $9,600 – $19,199 | 5.5%, plus $221 |
| $19,200 – $28,799 | 6.4%, plus $749 |
| $28,800 – $38,399 | 6.8%, plus $1,363 |
| $38,400 – $47,999 | 7.2%, plus $2,016 |
| $48,000 – $71,999 | 7.6%, plus $2,707 |
| $72,000 – $95,999 | 7.9%, plus $4,531 |
| $96,000 – $299,999 | 8.25%, plus $6,427 |
| $300,000 – $349,999 | 9%, plus $23,257 |
| $350,000 – $399,999 | 10%, plus $27,757 |
| $400,000 or more | 11%, plus $32,757 |
| Hawaii Individual Income Tax Rates – Head of Household |
|---|
| $0 – $3,599 | 1.4% |
| $3,600 – $7,199 | 3.2%, plus $50 |
| $7,200 – $14,399 | 5.5%, plus $166 |
| $14,400 – $21,599 | 6.4%, plus $562 |
| $21,600 – $28,799 | 6.8%, plus $1,022 |
| $28,800 – $35,999 | 7.2%, plus $1,512 |
| $36,000 – $53,999 | 7.6%, plus $2,030 |
| $54,000 – $71,199 | 7.9%, plus $3,398 |
| $72,000 – $224,999 | 8.25%, plus $4,820 |
| $225,000 – $262,499 | 9%, plus $17,443 |
| $262,500 – $299,999 | 10%, plus $20,818 |
| $300,000 or more | 11%, plus $24,568 |
Who Must File?
Any individual who receives more than the amounts indicated in the table below is subject to taxation in Hawaii. If you are certified blind, deaf, or totally disabled, the threshold amounts are higher. The threshold for non-resident aliens is $1,144 (under 65) and $2,288 (65+).
| Filing Status | Under Age 65 | 65 and Older |
|---|---|---|
| Single | $3,344 | $4,488 |
| Married Filing Separately | $3,344 | $4,488 |
| Head of Household | $4,356 | $5,500 |
| Qualifying Widow(er) | $5,544 | $6,688 |
| Married Filing Jointly (both under 65) | $6,688 | |
| Married Filing Jointly (one is 65+) | $7,832 | |
| Married Filing Jointly (both are 65+) | $8,976 |
Part-year residents are taxed on all income received during their residency in the state, regardless of the source, as well as income from Hawaii sources during periods of non-residency. Non-residents are taxed on income from Hawaii sources only.
Residents who are required to file must use Form N-11. Part-year and non-residents should use Form N-15.
Hawaii Sales Tax
Hawaii does not have a sales tax rate; instead, they impose a General Excise Tax (GET) on businesses. This tax may be passed to customers, but it is not required. If a business chooses to pass its GET to customers, the maximum rates allowed (including county surcharges) are as follows:
- Honolulu (City/county) – 4.712%
- Hawaii (county) – 4.712%
- Kauai (county) – 4.712%
- Maui (county) – 4.1666%
Hawaii Property Taxes
Hawaii has some of the lowest property tax rates in the nation. They also offer very generous exemptions ($80,000 to $160,000) to full-year residents who occupy their homes year-round. Property taxes are assessed and collected at the county level. The median property tax in Hawaii is $1,324. Honolulu County has the highest average property tax at $1,549. The lowest is Hawaii County at $682.
| Highest | $1549 |
|---|---|
| Median | $1324 |
| Lowest | $682 |
Yearly Cost Per Resident
Hawaii Tax Holidays
There are no tax holidays scheduled in Hawaii at this time.
Hawaii Tax Resources
If you need assistance preparing your Hawaii state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.
You can also visit the State of Hawaii Department of Taxation website for additional resources.
