Hawaii

Hawaii’s Department of Taxation administers all of the taxes for the state. These taxes include individual and business income taxes, sales and use tax, and various other taxes.

The general state sales tax rate for Hawaii is 4%. This is reported on the General Excise/Use Tax Return, Form G-45.

Individual income tax is reported on Form N-11 or N-12, depending on the filing of a federal return, with a due date of April 20. If the 20th falls on a weekend or holiday, taxpayers have until the next business day to mail the return. The tax rates for individual income taxes range from 1.4% to 8.25%.

Corporations report their income tax using Form N-30, while S corporations use Form N-35, and partnerships use Form N-20, all due by the fifteenth day of the fourth month following the end of their fiscal year.

Revenue is also generated for the state by imposing other taxes such as the transient accommodations tax, rental motor vehicle and tour vehicle surcharge tax, cigarette and tobacco tax, liquor tax, conveyance tax, estate and transfer tax, and fuel tax.

For additional information on Hawaii’s taxes or to find forms, visit the Department of Taxation website at www.hawaii.gov/tax.

If you are looking for a CPA, Accounting Firm, or Financial Advisor to assist you with your Hawaii tax reporting, bookkeeping, or general accounting needs, you have come to the right place! Check out the CPA Search feature on this website.