Tax Guide » State Taxes » U.S. Map » Hawaii
Hawaii collects income taxes from its residents using 12 brackets, ranging from 1.4 percent to 11 percent. Rather than collecting a sales tax on purchases by consumers, Hawaii imposes a general excise tax on businesses. More on Hawaii taxes can be found in the tabbed pages below.
Personal income tax
- Hawaii collects income taxes from its residents at the following rates.
For single taxpayers:
-- 1.4 percent on the first $2,400 of taxable income.
-- 3.2 percent on taxable income between $2,401 and $4,800.
-- 5.5 percent on taxable income between $4,801 and $9,600.
-- 6.4 percent on taxable income between $9,601 and $14,400.
-- 6.8 percent on taxable income between $14,401 and $19,200.
-- 7.2 percent on taxable income of $19,201 and $24,000.
-- 7.6 percent on taxable income of $24,001 and $36,000.
-- 7.9 percent on taxable income of $36,001 and $48,000.
-- 8.25 percent on taxable income of $48,001 and $150,000.
-- 9 percent on taxable income of $150,001 and $175,000.
-- 10 percent on taxable income of $175,001 and $200,000.
-- 11 percent on taxable income of $200,001 and above.
For married persons filing joint returns, the rates remain the same but the income brackets are doubled. - File Form N-11, individual income tax return, by April 20. Other forms can be found on the Hawaii Department of Taxation website.
Sales taxes
- Hawaii does not have a sales tax. Instead, the state collects a 4 percent general excise tax, which is assessed on all business activities, including retail sales, commissions, rental income and services.
- Other activities, such as wholesale sales, are taxed at one-half of 1 percent. More details on Hawaii's general excise and use tax can be found in the Department of Taxation's collection of excise tax forms and publications.
- Oahu added a 0.5 percent surcharge to the general excise tax, effective Jan. 1, 2007. This revenue goes to fund Oahu's mass transit system.
Personal and real property taxes
- Personal property such as cars or boats are not subject to property tax.
- Real property, land and improvements are taxed with assessments at 100 percent "fair market value." Tax rates are per $1,000 net assessed value.
- Property taxes are administered by the counties: Honolulu, Hawaii, Maui and Kauai.
- Exemptions are allowed for owner-occupied homes, with multiple exemptions based on age. Specific exemption amounts may vary by county. Check the website links above for jurisdiction details.
Inheritance and estate taxes
- There is no inheritance tax and limited Hawaii estate tax related to federal estate tax collection.
Other Hawaii tax facts
- Hawaii taxpayers can file electronically, as well as check the status of their refunds. Details are at the Department of Taxation's Electronic Services Web page.
- Make sure you've got a minister pronouncing you husband and wife. If the state determines your ceremony is a nonreligious "tourist wedding," you'll have to pay the state's 4 percent excise tax.
For more information, go to the Department of Taxation's website.To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.
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