Hawaii State Taxes

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 2026 tax brackets by filing status and taxable income.

Hawaii Individual Income Tax Rates  – Single or Married Filing Separate

$0 – $9,600	1.4%
$9,600- $14,400	3.2%, plus $134
$14,401 – $19,200	5.5%, plus $288
$19,201 – $24,000	6.4%, plus $552
$24,001 – $36,000	6.8%, plus $859
$36,001 – $48,000	7.2%, plus $1,675
$48,001 – $125,000	7.6%, plus $2,539
$125,001 – $175,000	7.9%, plus $8,391
$175,001 – $225,000	8.25%, plus $12,341
$225,001 – $275,000	9%, plus $16,466
$275,001 – $325,000	10%, plus $20,966
$325,001 or more	11%, plus $25,966

Hawaii Individual Income Tax Rates  – Married Filing Jointly or Qualifying Widow(er)

$0 – $19,200	1.4%
$19,201 – $28,800	3.2%, plus $269
$28,801 – $38,400	5.5%, plus 576
$38,401 – $48,000	6.4%, plus $1,104
$48,001 – $72,000	6.8%, plus $1,718
$72,001 – $96,000	7.2%, plus $3,350
$96,001 – $250,000	7.6%, plus $5,078
$250,001 – $350,000	7.9%, plus $16,782
$350,001 – $450,000	8.25%, plus $24,682
$450,001 – $550,000	9%, plus $32,932
$550,001 – $650,000	10%, plus $41,932
$650,001 or more	11%, plus $51,932

Hawaii Individual Income Tax Rates  – Head of Household

$0 – $14,400	1.4%
$14,401 – $21,600	3.2%, plus $202
$21,601 – $28,800	5.5%, plus $432
$28,801 – $36,000	6.4%, plus $828
$36,001 – $54,000	6.8%, plus $1,289
$54,001 – $72,000	7.2%, plus $2,513
$72,001 – $187,500	7.6%, plus $3,809
$187,501 – $262,500	7.9%, plus $12,587
$262,501 – $337,500	8.25%, plus $18,512
$337,501 – $412,500	9%, plus $24,669
$412,501 – $487,500	10%, plus $31,449
$487,501 or more	11%, plus $38,949

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	$5,544	$6,688
Married Filing Separately	$5,544	$6,688
Head of Household	$7,568	$8,712
Qualifying Widow(er)	$9,944	$11,088
Married Filing Jointly (both under 65)	$11,088
Married Filing Jointly (one is 65+)		$12,232
Married Filing Jointly (both are 65+)		$13,376

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) – 4.712%

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 $2,054. Honolulu County has the highest average property tax at $2,368. The lowest is Hawaii County at $1,316.

Hawaii Property Tax

Highest	$2368
Median	$2054
Lowest	$1316

Yearly Cost Per Resident

Hawaii Tax Holidays

There are no tax holidays scheduled in Hawaii at this time.

Hawaii Tax Relief

Unpaid Hawaii taxes can become increasingly difficult to resolve as penalties and interest add to your outstanding balance. The Hawaii Department of Taxation (DOTAX) may also pursue collection activity when taxes remain unpaid. Whether you’re dealing with past-due returns, financial challenges, or unresolved business tax obligations, taking steps to address the issue sooner can help keep your situation from becoming more complicated.

If you’re unable to pay your Hawaii tax bill in full, you may have options for addressing the balance. Depending on your circumstances and eligibility, you may be able to set up a payment plan, submit an Offer in Compromise, or explore other available tax resolution options. Working toward a resolution can also help you address or potentially avoid collection actions such as tax liens, wage garnishments, and levies.

Understanding Hawaii’s tax collection process and the options available for resolving past-due taxes can help you decide how to move forward. Taking action on your account can put you on the path toward resolving your outstanding tax obligations and getting back into good standing with the state.

Common Hawaii State Tax Problems

How Hawaii Collects Tax Debt

If you don’t pay your Hawaii income taxes on time, the Dept. of Taxation will send a demand for payment. Failure to pay by the deadline will result in the state issuing a tax lien.

Once a tax lien exists, the state may proceed to more aggressive collection actions, including bank levies, wage garnishment, and seizure of personal property.

While you have an outstanding balance, penalties and interest will continue to accrue. Addressing your tax debt as early as possible can help you avoid additional costs and more serious collection actions.

Demand for payment sent to taxpayer

State tax lien filed

Case sent to collections

Hawaii State Tax Relief Options

Hawaii offers several tax relief options, including:

• Payment Plans – Hawaii offers 6-month, 12-month, and longer installment agreements, depending on the amount you owe and your financial situation.
• Penalty Waiver – Although Hawaii does not have a formal penalty abatement program, it will consider waiving all or part of your tax penalties if you can show reasonable cause.
• Offer in Compromise – If there is a doubt as to collectability, doubt as to liability, or exceptional circumstances, Hawaii may accept an Offer in Compromise. This essentially settles your tax debt for less than you owe.

If you’re experiencing financial hardship and can’t pay your Hawaii income tax bill, contact the Department of Taxation as soon as possible to avoid collection actions.

When to Seek Tax Relief Help

If you’re experiencing any of the following, it may be time to explore your tax relief options:

The sooner you address your tax debt, the more options you may have available to resolve your balance and minimize additional collection actions.

Hawaii Tax Relief FAQs

How do I set up a Hawaii payment plan?

You can request a 6-month or 12-month payment plan online. For plans longer than a year, taxpayers must submit supporting documentation (CM-2 and bank statements) for review and approval.

There is a non-refundable $50 processing fee, and all required returns must be filed.

• 6-month payment plan: Available for balances between $101 and $300
• 12-month payment plan: Available for balances over $300
• Longer payment plan: Subject to approval

What happens if I ignore Hawaii tax notices?

If payment requests from the HI Dept. of Taxation are ignored, it will escalate to collections, including wage garnishments, bank levies, tax liens, and other methods allowed by law. Responding to notices promptly can help you avoid more serious enforcement actions.

Can Hawaii garnish my wages for unpaid taxes?

Yes, Hawaii can garnish your wages for unpaid state taxes up to 25% of your disposable income.

Can Hawaii levy my bank account?

Yes. The Dept. of Taxation can seize your bank accounts (bank levy) to pay back taxes.

How long does Hawaii have to collect back taxes?

Once your taxes are assessed, the state generally has up to 15 years to collect back taxes through levies or a court proceeding. An existing tax lien, however, may remain until the property is sold or the tax debt is paid in full.

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.

• Taxpayer Services Phone Numbers by County
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