Key Tax Facts: Hawaii
- Hawaii filing deadline is April 20, not April 15
- Second highest top rate in the U.S. at 11%
- General Excise Tax (GET) applies at 4% - functions like a sales tax
- Pension income exclusion available for government retirees
Hawaii State Income Tax Overview
Hawaii has the highest top marginal state income tax rate among all states at 11%, which applies to income above $200,000 for single filers. Hawaii uses a graduated system with twelve brackets beginning at 1.4% on income up to $2,400. The standard deduction in Hawaii is $4,400 for single filers and $8,800 for married couples, doubled from $2,200/$4,400 under H.B. 2404 - still among the lowest in the country. Hawaii does not conform to many federal tax provisions, so residents must recalculate certain items under state rules. Hawaii also imposes a General Excise Tax in lieu of a traditional sales tax, which is effectively passed on to consumers at rates ranging from 4% to 4.5%.
Hawaii Income Tax Brackets (Single Filers, 2025)
These are the Hawaii state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $9,600 | 1.4% |
| $9,600 - $14,400 | 3.2% |
| $14,400 - $19,200 | 5.5% |
| $19,200 - $24,000 | 6.4% |
| $24,000 - $36,000 | 6.8% |
| $36,000 - $48,000 | 7.2% |
| $48,000 - $125,000 | 7.6% |
| $125,000 - $175,000 | 7.9% |
| $175,000 - $225,000 | 8.25% |
| $225,000 - $275,000 | 9% |
| $275,000 - $325,000 | 10% |
| Over $325,000 | 11% |
Source: Hawaii Department of Taxation. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Hawaii Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Hawaii Income Tax
Does Hawaii have a state income tax?
Yes. Hawaii imposes a state income tax with a top marginal rate of 11%. This is separate from your federal income tax obligation.
What is the Hawaii income tax rate for 2025?
Hawaii uses a graduated income tax system with rates from 1.4% to 11%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Hawaii state tax return?
Most full-year Hawaii residents with income above the state filing threshold must file a state return. Check the Hawaii Department of Taxation for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Hawaii state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Hawaii rate schedule above as a reference, and verify with official Hawaii tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Hawaii state tax -- see the Hawaii rate schedule below to work that out.
Where can I find official Hawaii tax forms?
Official forms, instructions, and filing guidance are available at the Hawaii Department of Taxation.
What is the sales tax rate in Hawaii?
Hawaii's combined state and average local sales tax rate is 4.44%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Hawaii 2025 state taxes due?
2025 taxes are generally filed in 2026. The Hawaii filing deadline is April 20, 2026 -- note this differs from the federal deadline of April 15, 2026, so mark both dates.
Understanding Your Hawaii Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Hawaii state tax owed to the Hawaii Department of Taxation. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 20. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Hawaii Bill
Pre-tax retirement contributions reduce your federal and Hawaii taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Hawaii-specific credits and deductions that don't exist at the federal level are listed at the Hawaii Department of Taxation -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Hawaii's combined state-plus-average-local sales tax rate is 4.44%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Hawaii Department of Taxation or a qualified tax professional for guidance specific to your situation.