Hawaii state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Twelve graduated brackets from 1.4% up to 11% on the highest incomes in Tax Foundation’s 2026 table, plus the General Excise Tax on business gross receipts. Verify current-year figures. |
| Tax agency | Hawaii Department of Taxation |
| Main individual return | Form N-11 (residents); Form N-15 (part-year and nonresidents) |
| Local income taxes | No county income taxes. Counties add a surcharge to the General Excise Tax and levy property taxes. |
| Sales tax | Hawaii uses a General Excise Tax (GET) on business gross receipts rather than a conventional sales tax; the base is very broad, and a county surcharge applies in some counties. |
| Property tax | Administered by counties with different rates for residential, commercial and other classes; homeowner exemptions exist and vary by county. |
| Retirement & Social Security | Hawaii does not tax Social Security. Pension and retirement income from employer-funded plans is generally exempt, while some contributions-based withdrawals are taxable; check Department of Taxation guidance. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Hawaii Department of Taxation website.
How Hawaii income tax works
Hawaii has the most brackets of any state income tax: Tax Foundation’s 2026 table lists twelve rates, starting at 1.4% and rising to 11% on taxable income above about $325,000 for single filers. Many middle-income workers land in the 6–8% range. Hawaii also has a standard deduction and a personal exemption amount set by the state, which means the state return does not line up with the federal one, and the personal exemption survives in Hawaii even though the federal exemption has been set to zero.
The General Excise Tax (GET) is Hawaii’s most distinctive tax. Unlike a retail sales tax that is added at the register, GET is imposed on the gross receipts of businesses, including many business-to-business services, and businesses often pass it on in prices. Tax Foundation notes Hawaii has the broadest sales tax base in the country, and that county surcharges are added in some counties. If you are self-employed or run a side business in Hawaii, you may need to register for GET with the Department of Taxation and file returns online. See our self-employed taxes guide for the federal side.
Hawaii also has a transient accommodations tax, plus county rules for short-term rentals, which matter if you rent out a vacation property. Property taxes are administered by the counties and are generally lower than the national average by rate, though values are high. The state’s generous treatment of employer-funded pensions and Social Security is a draw for retirees; verify the specific rules for your retirement income on the Department’s site.
Filing your Hawaii return and free options
The Department of Taxation runs Hawaii Tax Online, which lets you file state returns, including the resident Form N-11, and make debit payments for free (credit-card payments carry a fee). You can also e-file N-11 through approved tax software. Hawaii’s regular deadline for resident returns is April 20 rather than April 15, according to the Department’s N-11 instructions for the 2025 tax year, so check the date for the year you are filing.
If you cannot pay by the deadline, see what to do if you can’t pay and consult the Department’s payment plan options. For your federal return, our free filing options hub is a good starting point.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Hawaii residents often ask about
- April 20 deadline: Hawaii’s regular deadline for residents is later than April 15; confirm yearly.
- GET is on gross receipts: it can apply to many business transactions, including services not usually taxed elsewhere.
- Vacation rentals: transient accommodations tax and county rules apply; register before collecting.
- State exemption survives: Hawaii still allows a personal exemption amount even though the federal personal exemption is set to zero.
- Part-year filers: Form N-15 covers part-year and nonresident filers.
Official Hawaii links
- Hawaii Department of Taxation
- Hawaii Tax Online and e-services
- Hawaii Department of Taxation: FAQs
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
How many income tax brackets does Hawaii have?
Tax Foundation’s 2026 table lists twelve brackets, from 1.4% up to 11% at the top.
What is Hawaii’s General Excise Tax?
A tax on the gross receipts of businesses rather than a retail sales tax added at the register, with a county surcharge in some counties. Businesses often pass it on in their prices.
Can I file my Hawaii return for free?
Hawaii Tax Online lets you file state returns, including Form N-11, free of charge; credit-card payments carry a fee.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.