Jurisdiction detail
Hawaii tax guide
A seeded subnational profile for Hawaii, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Hawaii Department of Taxation
Overview
Hawaii imposes General Excise Tax on the seller's gross income rather than a typical sales tax. Top income tax rate is among the highest in the nation.
Individual income tax
Hawaii's progressive individual income tax tops at 11 percent.
Type: progressive
Business tax
Hawaii corporate income tax tops at 6.4 percent.
Reference rate: 6.4%
Sales or indirect tax
General Excise Tax on seller's gross income.
Base rate: 4%
County surcharges add 0.5 percent in some counties.
Deadlines and forms
April 20 for individuals (Hawaii deadline).
Official authority
Visit Hawaii Department of TaxationPrimary sources
- Hawaii Department of TaxationVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.