Hawaii taxes

Hawaii taxes personal income at 1.4% to 11%, with a standard deduction far below the federal one. Every business, including a sole proprietor, owes the general excise tax on its gross income, whether or not it made a profit. LLCs, partnerships and corporations also file an annual report, from $12.50. C corporations pay 4.4% to 6.4% on their Hawaii income. Business income tax returns are due on the 20th day of the fourth month after the year ends, not the 15th.

Personal income tax

Hawaii residents file Form N-11. There are 12 rate steps, from 1.4% to 11%. A single filer pays 1.4% on the first $9,600 of taxable income, rising in steps to 11% on everything above $325,000. The steps are twice as wide for married couples filing jointly and one and a half times as wide for heads of household.

Hawaii did not follow the federal increases to the standard deduction, so it is much smaller: $4,400 for a single filer. Each exemption is $1,144, and anyone 65 or over counts as two.

Social Security is not taxed, and neither is a pension your employer funded. A 401(k), a section 457 plan or another plan you paid into yourself stays taxable.

Return

Form N-11

Rates

1.4%, 3.2%, 5.5%, 6.4%, 6.8%, 7.2%, 7.6%, 7.9%, 8.25%, 9%, 10%, 11%

Top rate starts at

$325,000 single or married filing separately, $650,000 married filing jointly, $487,500 head of household

Standard deduction

$4,400 single or married filing separately, $6,424 head of household, $8,800 married filing jointly

Exemption

$1,144 each, doubled for anyone 65 or over

Disability exemption

$7,000, in place of the regular exemptions

Not taxed

Social Security, first tier Railroad Retirement, and pensions your employer funded

Credits

Hawaii has a refundable food and excise tax credit, which can pay you even with no tax owing

Sole proprietor

Hawaii's general excise tax reaches a sole proprietor exactly as it reaches a company. It is charged on the gross income of the business, with no deduction for costs, so it is owed even in a year you lost money.

The rate depends on the kind of activity, with wholesaling taxed far below retailing and services, and counties add their own surcharge on top. A one-time $20 license registers you for it.

Your business profit is taxed on your own Form N-11, at the personal rates above.

Single-member LLC

An LLC owes the general excise tax on its gross income in the same way, whether or not it made a profit.

It also files an annual report with the Business Registration Division every year, however few members it has. The fee is $12.50 online and more on paper. It is due within the calendar quarter that matches the quarter the LLC was registered in. The LLC's profit is taxed on your own Form N-11.

Partnership

A Hawaii partnership files Form N-20, the partnership return of income, due the 20th day of the fourth month after its tax year ends, so April 20 for a calendar year.

If any partner lives outside Hawaii, the partnership must withhold and pay tax at the highest individual rate on that partner's share of Hawaii income. It reports this on Schedule NP, with Form N-4P for each partner.

It also owes the general excise tax on its gross income and the annual report, from $12.50.

S corporation

A Hawaii S corporation files Form N-35, due the 20th day of the fourth month after its tax year ends, so April 20 for a calendar year.

Each shareholder who lives outside Hawaii must sign a Schedule NS agreement to file a Hawaii return, and the corporation files it with the Department of Taxation. If it does not do that in time, the corporation must pay 11% of that shareholder's share of Hawaii income itself.

It also owes the general excise tax on its gross income and the annual report, from $12.50.

C corporation

A C corporation files Form N-30, due the 20th day of the fourth month after its tax year ends, so April 20 for a calendar year. The tax is 4.4% on the first $25,000 of Hawaii taxable income, 5.4% up to $100,000, and 6.4% above that. A corporation selling into other states counts only its Hawaii share, measured by sales.

A corporation may tax its net capital gains separately at 4% and pay whichever total is lower. There is no minimum income tax, but the general excise tax on gross income and the annual report are owed whatever the corporation earned.

Return

Form N-30, due April 20 for a calendar year

Corporate income tax

4.4%, 5.4%, 6.4%

Capital gains

May be taxed separately at 4%, if that gives a lower total

Multi-state profit

Hawaii sales over total sales

General excise tax

On gross income, rate set by activity and county

Annual report

From $12.50 a year

Estimate your state tax

Pick your business type and enter this year's numbers to see the state business tax Hawaii charges. It assumes all your sales are in Hawaii.

An estimate for planning, not tax advice.

Sources

• Hawaii 2025 Form N-11 instruction booklet (files.hawaii.gov)
• cca.hawaii.gov Business Registration Division: annual business report filing quarters and online fee
• tax.hawaii.gov General Excise Tax (GET) information and licensing
• files.hawaii.gov Tax Facts 31-1 (revised April 2025)
• files.hawaii.gov Instructions for Form N-30 (2025): who must file; the 20th-day deadline
• files.hawaii.gov Instructions for Form N-35 (2025): who must file; Schedule NS and the 11% charge
• files.hawaii.gov Instructions for Form N-20 (2025): the 20th-day deadline; compulsory nonresident partner withholding (Schedule NP, Form N-4P)
• files.hawaii.gov Form N-30 (2024), Tax Computation lines 13 to 16
• files.hawaii.gov Form N-30 Instructions

Last reviewed August 2026.