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 2025 tax brackets by filing status and taxable income.

Hawaii Individual Income Tax Rates  – Single or Married Filing Separate

$0 – $9,600	1.4%
$9,601- $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 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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