Hawaii state income tax rates and calculator
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Hawaii has a graduated income tax, with rates ranging from 1.4 percent to 11 percent across 12 income tax brackets for the 2024 tax year. The 2024 tax rates are the same as they were for 2023. The state recently approved a law to restructure its income tax brackets and increase the standard deduction over the next several years — changes that represent the largest tax cut in state history.
Hawaii income taxes 2024
Total income taxes:
$28,718.72
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 7.23% | $7,228 |
| FICA | 7.65% | $7,650 |
Hawaii personal income tax rates for 2024
Hawaii’s graduated tax system is similar to the federal tax system, though the U.S. tax system is spread across seven income tax brackets vs. Hawaii’s 12 brackets.
In a graduated, or progressive, system, taxpayers must calculate their tax for each bracket, and then add those amounts to get their total tax. In this type of tax system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in Hawaii with $25,000 in taxable income in 2024 will pay a 1.4 percent tax rate on their first $2,400 of income, then a 3.2 percent tax rate on income from $2,400 to $4,800, then 5.5 percent on income from $4,800 to $9,600, and on through each bracket, adding up the tax for each bracket up to and including a 7.6 percent hit on their last $1,000 of income ($1,000 is the difference between $25,000, our hypothetical taxpayer’s total income, and $24,000, the dollar amount at which the 7.6 percent rate kicks in).
| Hawaii personal income tax rates for 2024 | |||
| Tax rate | Single or married filing separately | Married filing jointly | Head of household |
| 1.4% | $0 to $2,400 | $0 to $4,800 | $0 to $3,600 |
| 3.2% | $2,400 to $4,800 | $4,800 to $9,600 | $3,600 to $7,200 |
| 5.5% | $4,800 to $9,600 | $9,600 to $19,200 | $7,200 to $14,400 |
| 6.4% | $9,600 to $14,400 | $19,200 to $28,800 | $14,400 to $21,600 |
| 6.8% | $14,400 to $19,200 | $28,800 to $38,400 | $21,600 to $28,800 |
| 7.2% | $19,200 to $24,000 | $38,400 to $48,000 | $28,800 to $36,000 |
| 7.6% | $24,000 to $36,000 | $48,000 to $72,000 | $36,000 to $54,000 |
| 7.9% | $36,000 to $48,000 | $72,000 to $96,000 | $54,000 to $72,000 |
| 8.25% | $48,000 to $150,000 | $96,000 to $300,000 | $72,000 to $225,000 |
| 9% | $150,000 to $175,000 | $300,000 to $350,000 | $225,000 to $262,500 |
| 10% | $175,000 to $200,000 | $350,000 to $400,000 | $262,500 to $300,000 |
| 11% | $200,000+ | $400,000+ | $300,000+ |
Source: Hawaii Department of Taxation
Who has to file Hawaii state taxes?
Anyone conducting business in Hawaii must file a tax return, regardless of whether they earned income from that business.
Individuals under 65 must file a tax return if they are:
- Single or married filing separately and earned more than $5,544 during the tax year
- Married filing jointly and earned more than $11,088 during the tax year
- Head of household and earned more than $7,568 during the tax year
- Qualified surviving spouse and earned more than $9,944 during the tax year
For those 65 and older, the income thresholds for filing are higher (see page 4 of this 2024 Hawaii voter guide for more details).
Hawaii income taxes for 2024 are due on April 21, 2025. An automatic six-month extension is granted to Oct. 21, 2025, if the taxpayer is getting a refund or pays the estimated tax amount by April 21.
Is there a personal exemption or standard deduction in Hawaii?
Hawaii offers personal exemptions and a standard deduction. Each qualified personal exemption is worth $1,144.
The state’s standard deduction amounts for tax year 2024 are double what they were for the previous year, and represent the first step in Hawaii’s tax cut plan that runs through 2031.
Hawaii’s standard deduction for 2024
| Filing status | Standard deduction amount |
|---|---|
| Single or married filing separately | $4,400 |
| Married filing jointly or qualified surviving spouse | $8,800 |
| Head of household | $6,424 |
Hawaii sales tax rate
Hawaii doesn’t levy a sales tax. Instead, the state collects a general excise tax of 4 percent on many businesses, though the rate is lower for certain types of business. For example, it’s 0.5 percent for wholesalers, manufacturers and importers/resellers.
Some counties in Hawaii also collect an additional county surcharge, added on to the 4 percent state rate. The maximum tax rate that can be passed on to consumers varies by county, but generally can’t be more than about 4.7 percent.
Other things to know about Hawaii taxes
- There are no state property taxes in Hawaii but there are county property taxes collected by Honolulu, Hawaii, Maui and Kauai. Rates vary based on a variety of factors, including whether the building is residential or commercial, if the owner lives there, what the property is used for, etc.
- Hawaii does not have an inheritance tax. There is an estate tax on property left by decedents after Jan. 25, 2012. The rates range from 10 percent on estates of up to $1 million to 20 percent on estates of more than $10 million.
- The corporate tax ranges from 4.4 percent to 6.4 percent.
- The state gasoline tax is 16 cents a gallon, according to Hawaii’s Department of Taxation. There is also a county gasoline tax (Honolulu, Maui, Hawaii, Kaui) that ranges from 16.5 cents to 17 cents a gallon for a total of 32.5 cents to 40 cents a gallon.
- The cigarette tax is $3.20 per pack.