Hawaii State Tax Rate 2025-2026 Guide – If you live in Hawaii, earn income there, or are considering a move to the Aloha State, understanding the Hawaii state tax rate for 2025-2026 is essential. Hawaii’s tax system includes a progressive state income tax, a unique General Excise Tax (GET) instead of a traditional sales tax, and low property taxes compared to many mainland states. This guide breaks down the latest Hawaii state tax rates, brackets, deductions, and filing requirements using official sources from the Hawaii Department of Taxation.
Whether you’re a resident filing your 2025 return in 2026 or planning ahead for tax year 2026, this SEO-optimized resource covers everything US taxpayers need to know about Hawaii taxes.
Hawaii State Income Tax Brackets for Tax Year 2025
Hawaii uses a progressive income tax system with 12 brackets—the most of any US state. Rates range from 1.4% to 11%. Brackets were significantly widened starting in 2025 under tax relief legislation, reducing the tax burden for many middle-income households.
These brackets apply to taxable income after deductions and exemptions. Here are the full 2025 Hawaii state income tax brackets by filing status:
Single or Married Filing Separately (2025):
- $0 – $9,600: 1.4% of taxable income
- $9,601 – $14,400: $134 + 3.2% of excess over $9,600
- $14,401 – $19,200: $288 + 5.5% of excess over $14,400
- $19,201 – $24,000: $552 + 6.4% of excess over $19,200
- $24,001 – $36,000: $859 + 6.8% of excess over $24,000
- $36,001 – $48,000: $1,675 + 7.2% of excess over $36,000
- $48,001 – $125,000: $2,539 + 7.6% of excess over $48,000
- $125,001 – $175,000: $8,391 + 7.9% of excess over $125,000
- $175,001 – $225,000: $12,341 + 8.25% of excess over $175,000
- $225,001 – $275,000: $16,466 + 9% of excess over $225,000
- $275,001 – $325,000: $20,966 + 10% of excess over $275,000
- Over $325,000: $25,966 + 11% of excess over $325,000
Married Filing Jointly or Qualifying Surviving Spouse (2025):
- $0 – $19,200: 1.4% of taxable income
- $19,201 – $28,800: $269 + 3.2% of excess over $19,200
- $28,801 – $38,400: $576 + 5.5% of excess over $28,800
- $38,401 – $48,000: $1,104 + 6.4% of excess over $38,400
- $48,001 – $72,000: $1,718 + 6.8% of excess over $48,000
- $72,001 – $96,000: $3,350 + 7.2% of excess over $72,000
- $96,001 – $250,000: $5,078 + 7.6% of excess over $96,000
- $250,001 – $350,000: $16,782 + 7.9% of excess over $250,000
- $350,001 – $450,000: $24,682 + 8.25% of excess over $350,000
- $450,001 – $550,000: $32,932 + 9% of excess over $450,000
- $550,001 – $650,000: $41,932 + 10% of excess over $550,000
- Over $650,000: $51,932 + 11% of excess over $650,000
Head of Household (2025):
- $0 – $14,400: 1.4% of taxable income
- $14,401 – $21,600: $202 + 3.2% of excess over $14,400
- $21,601 – $28,800: $432 + 5.5% of excess over $21,600
- $28,801 – $36,000: $828 + 6.4% of excess over $28,800
- $36,001 – $54,000: $1,289 + 6.8% of excess over $36,000
- $54,001 – $72,000: $2,513 + 7.2% of excess over $54,000
- $72,001 – $187,500: $3,809 + 7.6% of excess over $72,000
- $187,501 – $262,500: $12,587 + 7.9% of excess over $187,500
- $262,501 – $337,500: $18,512 + 8.25% of excess over $262,500
- $337,501 – $412,500: $24,699 + 9% of excess over $337,500
- $412,501 – $487,500: $31,449 + 10% of excess over $412,500
- Over $487,500: $38,949 + 11% of excess over $487,500
No major bracket changes have been announced for tax year 2026 at this time. Brackets are expected to remain similar unless new legislation is passed.
Hawaii Standard Deductions for 2025-2026
Hawaii offers these standard deductions for tax year 2025 (unchanged from 2024 due to recent tax relief):
- Single or Married Filing Separately: $4,400
- Married Filing Jointly or Qualifying Surviving Spouse: $8,800
- Head of Household: $6,424
These amounts help lower your taxable income before applying the Hawaii state tax rate brackets. Itemized deductions generally follow federal rules with some state adjustments.
Key Changes to Hawaii State Tax Rates in 2025
In 2024, Hawaii passed legislation (H.B. 2404) that expanded income tax brackets starting in tax year 2025. The lowest bracket now applies to a much higher income level, and the top 11% rate kicks in at higher thresholds than before. Standard deductions were also doubled in prior years and remain elevated. These changes provide meaningful relief for Hawaii families and workers.
Hawaii General Excise Tax (GET) – The State’s “Sales Tax” Alternative
Hawaii does not have a traditional statewide sales tax. Instead, it imposes a General Excise Tax (GET) on most business gross income:
- Standard rate: 4%
- County surcharge: 0.5% (adopted by all counties – Honolulu, Hawaii, Kauai, and Maui)
- Effective consumer pass-through rate: Approximately 4.5%–4.712% depending on the county and business
The GET applies to retailers, wholesalers (at 0.5%), manufacturers, and service providers. It is often passed on to customers and can pyramid through the supply chain, making Hawaii’s effective consumer tax higher than the base rate in some cases.
Transient Accommodations Tax (hotel tax) is 10.25% in 2025 and increases to 11% effective January 1, 2026, plus possible county add-ons up to 3%.
Hawaii Property Tax Rates 2025-2026
Hawaii boasts one of the lowest effective property tax rates in the US at approximately 0.27%. Actual rates vary by county and property class:
- Median annual property tax payment: Around $2,200–$2,400 on high-value homes
- Counties set rates per $1,000 of net taxable value (e.g., residential rates differ for owner-occupied vs. investment properties)
Property taxes remain low relative to home values, which are among the highest nationally.
Filing Deadlines and Requirements for Hawaii State Taxes 2025-2026
- 2025 tax returns are due April 20, 2026 (automatic 6-month extension to October 20, 2026, if you pay any tax owed or are due a refund).
- File Form N-11 (residents) or N-15 (nonresidents) with the Hawaii Department of Taxation.
- Hawaii has no requirement to file if your income is below certain thresholds, but most US taxpayers with Hawaii-sourced income should check.
Always use the official Hawaii tax website for forms and the latest announcements.
Hawaii State Tax Rate vs. Federal Taxes: What Mainland US Residents Should Know
Hawaii state taxes are in addition to federal income taxes. US citizens living in Hawaii file both federal (IRS) and state returns. Hawaii taxes worldwide income for full-year residents and Hawaii-sourced income for part-year or nonresidents. Remote workers moving from no-income-tax states (like Texas or Florida) often notice the higher top marginal rate of 11%, but benefit from lower property taxes and other deductions.
Tax Planning Tips for Hawaii Residents and US Taxpayers in 2025-2026
- Maximize your standard deduction or itemize strategically.
- Consider retirement contributions or other above-the-line deductions to lower taxable income.
- Track GET on major purchases—it adds up quickly.
- If you own rental property, understand how GET and Transient Accommodations Tax apply.
- Consult a Hawaii-licensed tax professional or use certified tax software for complex situations like multi-state income.
Final Thoughts on Hawaii State Tax Rates 2025-2026
Hawaii’s tax system balances progressive income taxes with business-friendly GET and low property taxes. The 2025 bracket expansions make the state more competitive for many households while maintaining revenue for public services. For the most accurate calculation of your Hawaii state tax rate, use the official tax tables or a professional preparer. Stay updated via tax.hawaii.gov, as minor adjustments can occur.
This guide reflects the most current data available as of April 2026. Always verify with the Hawaii Department of Taxation for your specific situation. Mahalo for reading—smart tax planning helps you enjoy everything Hawaii has to offer!