States / Hawaii

Hawaii

Last checked Oct 22, 2026

Hawaii practitioners use about six separate logins or filing channels for tax and payroll work, run by four departments. The tax side is settled: the Department of Taxation has run every tax type on FAST Enterprises' GenTax since September 2019, and in May 2025 it signed a new ten-year GenTax maintenance contract, for about $161.9M in FAST contract ceilings since 2015. The payroll side is not. Unemployment insurance still runs on a 1980s mainframe behind a web portal for employers. A 2021 replacement contract with Solid State Operations was cancelled in 2022, and its software subcontractor, Netacent, won the re-procured $46.8M contract; in May 2026 the independent reviewer rated that project medium risk, with four areas high risk and Day 1 scope being cut to hold a March 2027 go-live. Hawaii has no paid family leave insurance program, employers carry temporary disability insurance privately, and new hires are reported on paper or by file transfer, not online.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Josh Green
    • Director of Taxation: Gary S. Suganuma Department of Taxation
    • Director of Labor and Industrial Relations: Jade Butay Department of Labor and Industrial Relations
    • Director of Commerce and Consumer Affairs: Nadine Ando Department of Commerce and Consumer Affairs
    • Attorney General: Anne Lopez Department of the Attorney General, Child Support Enforcement Agency
    • Comptroller (head of the Department of Accounting and General Services): Keith Regan State Procurement Office, Department of Accounting and General Services
    • Chief Information Officer of Enterprise Technology Services: Christine Sakuda Office of Enterprise Technology Services

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Hawaii employer numbers: the Department of Taxation (the employer's withholding Hawaii Tax I.D. No., prefix WH, in Hawaii Tax Online) and the Department of Labor and Industrial Relations (DLIR) Unemployment Insurance Division (the UI account number, which also carries the Employment and Training assessment, in the UI Employer Web Application at uiclaims.hawaii.gov). Temporary Disability Insurance and Prepaid Health Care have no state tax account of their own: employers provide them through an insured plan bought from an authorized carrier or a self-insured plan approved by DLIR's Disability Compensation Division, which identifies employers by their DOL number (or a temporary "Z"-number for employers exempt from UI). Booklet A tells new employers to contact DLIR for unemployment insurance, workers' compensation, TDI and prepaid health care.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Hawaii Department of Labor and Industrial Relations (DLIR), Unemployment Insurance Division

Hawaii's 2026 taxable wage base is $64,500 per employee (up from $62,000 in 2025), equal to the state's average annual wage, and new employers pay 2.4 percent. Rate Schedule C is in effect for 2026, with rates from 0.0 to 5.6 percent, plus a 0.01 percent Employment and Training assessment that cannot be taken as FUTA credit. 2027 figures were not yet posted.

Taxable wage base

2027: not published
2026: $64,500
Equal to the state's average annual wages of employers contributing to the unemployment trust fund, computed at the beginning of each calendar year (DLIR employer handbook). source Public record

New employer rate

2026: 2.4% The rate assigned to employers with a .0000 reserve ratio on the schedule in effect. source Public record

Rate range

2026: 0% to 5.6%, Schedule C (of schedules A to H, by the ratio of the current reserve fund to the adequate reserve fund) Minimum and maximum read from Table 2 (effective January 1, 2013), Schedule C column; DLIR's rate page lists the 2026 maximum as 5.60 percent. source Public record

Other assessments

• Employment and Training (E&T) assessment: 0.01 percent of taxable wages; owed by employers with a rate above 0 percent and below the schedule's maximum; not owed by self-financed employers (2026) does not count toward the FUTA credit source Public record

Rate notices

A Contribution Rate Notice is mailed to each employer in March.. Protest: Request a review and redetermination in writing within 15 days from the date the Contribution Rate Notice is mailed. source Public record

Filing

Form UC-B6, Quarterly Wage, Contribution and Employment and Training Assessment Report
Due: Last day of the month after the quarter: April 30, July 31, October 31 and January 31; required even with no wages, and from employers with a 0.00 percent rate
UI Employer Web Application source Public record

FUTA credit reduction

None. None: Hawaii is not on DOL's 2025 or potential 2026 credit reduction lists, and the Treasury Title XII advances data for November 2, 2026 lists only California and Texas. source Public record

The E&T assessment is deposited in a special fund for the Workforce Development Division and job training, not the UI trust fund. Rates are figured on the reserve ratio as of December 31, and the notice comes in March.

Not confirmed: 2027 wage base, rate schedule, new employer rate and E&T rate: not yet posted on DLIR's rate page (2026 is the latest column). Whether quarterly reports must be filed electronically: the handbook directs employers to file and pay online at uiclaims.hawaii.gov but does not state a mandate. Whether Hawaii allows voluntary contributions: not found on the DLIR pages read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees file Hawaii's own Form HW-4 before starting work; the employer may not use the federal Form W-4, Hawaii allows no "exempt" status, and with no HW-4 on file the employer withholds as single with no allowances. Hawaii has no flat supplemental rate: supplemental wages are withheld by aggregating them with regular wages, and it has no reciprocal agreements, but a nonresident in Hawaii an aggregate of not more than 60 days in the calendar year, paid from an office outside the state and normally working outside it, is not withheld on (Form HW-6). Deposits are quarterly, monthly or semiweekly by annual Hawaii withholding liability ($5,000 and $40,000 thresholds); no county income tax withheld by employers was found.

Withholding certificate

Form HW-4, Employee's Withholding Allowance and Status Certificate. Federal Form W-4: not accepted. Before the employee starts work. A new HW-4 may be required when the employee's circumstances change (for example divorce or legal separation, or a spouse claiming the allowance on a separate certificate). With no certificate on file: Withhold as if the employee was single and had claimed no withholding allowance. Hawaii law does not allow exempt status for withholding. A nonresident military spouse checks the HW-4 line for a nonresident military spouse (not subject to withholding) under the Military Spouses Residency Relief Act; a nonresident claims nonresidence on Form HW-6, and the employer files Form HW-7 with the original HW-6 when wages for services in Hawaii are not withheld. source Public record

Supplemental wages

2026: Aggregate method only: supplemental wages paid with regular wages are withheld as a single wage payment for the regular payroll period; paid at a different time, the employer aggregates them with the regular wages for the current or the last preceding payroll period in the same calendar year, or, for supplemental wages covering two or more payroll periods, may use the average wage method in Section 14 of Booklet A. source Public record

Withholding tables

Booklet A, Employer's Tax Guide (Rev. 2025), Appendix: Hawaii Income Tax Withholding Rates, Methods, and Tax Tables, effective as of December 5, 2025 for withholding January 1, 2026 and thereafter (formula method in Parts 1 and 2, tables in Part 3) (2026). No 2026 edition of Booklet A (26BkltA.pdf) was posted as of this check; the Rev. 2025 booklet carries the tables for 2026.

Reciprocity

No reciprocal agreements. Booklet A describes no reciprocal agreement for wages. Nonresidents claim the 60 day exemption on Form HW-6. source Public record

Nonresidents working here

Not withheld if all conditions are met: the employee establishes nonresidence (Form HW-6), performs services in Hawaii for an aggregate of not more than 60 days in the calendar year, is paid from an office outside the state, has a regular place of employment outside the state, and the employer does not reasonably expect more than 60 days. A nonresident working for a contractor on a construction project in Hawaii does not qualify. Booklet A, Section 11(a) and Section 13. source Public record

Deposits and returns

• quarterly: annual Hawaii withholding tax liability of $5,000 or less. Due 15th day of the month following the close of the quarter, with Form VP-1
• monthly: annual liability more than $5,000 and not more than $40,000. Due 15th day of the following month, with Form VP-1
• semiweekly: annual liability more than $40,000, or the employer deposits federal withholding on the IRS semiweekly schedule. Due Wednesday for wages paid the preceding Wednesday, Thursday or Friday; Friday for wages paid the preceding Saturday through Tuesday (three banking day rule)

Form HW-14, Withholding Tax Return, filed quarterly by the 15th day of the month following the close of the quarter (payments follow the employer's quarterly, monthly or semiweekly frequency). Employers whose Hawaii withholding liability exceeds $40,000 a year, or who must pay federal withholding by EFT, must pay by EFT on a semiweekly basis, and employers over $40,000 must file Forms HW-14 and HW-2 electronically on Hawaii Tax Online unless a waiver is obtained on Form L-110 (2 percent penalty). Hawaii Tax Online source Public record

Recent and coming changes

• Jan 1, 2026 New withholding rates, methods and tables, effective as of December 5, 2025 for withholding January 1, 2026 and thereafter. source Public record
• Jan 1, 2026 The Department adopts the 10 or more electronic filing threshold for Forms W-2 and HW-2 (Tax Announcement No. 2025-05; see the information returns section). source Public record

Hawaii does not conform to the federal four quarter lookback period for semiweekly status. Temporary Disability Insurance and Prepaid Health Care are run by the Department of Labor and Industrial Relations, not the Department of Taxation, and are left out here. For the Form HW-3 annual return and W-2 filing, see the information returns section.

Not confirmed: No Hawaii statement on a convenience of the employer rule was found; left null. No primary source says in terms that Hawaii has no reciprocal agreement or no county income tax; both rest on Booklet A describing none. Booklet A is Rev. 2025; check in December for a Rev. 2026 booklet and 2027 tables.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Hawaii gives residents a nonrefundable credit on Schedule CR, line 12 for net income tax paid to another state or a foreign country on out-of-state income earned while a Hawaii resident, figured on the Other State and Foreign Tax Credit Worksheet; city and local taxes do not count. A part-year resident files Form N-15 and keeps nonresident-period income from outside Hawaii out by allocation: Column B takes all income during residency and only Hawaii source income during nonresidency. Hawaii gives no reverse credit (nonresidents cannot claim the credit unless filing a joint resident or part-year return) and is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule CR, Schedule of Tax Credits, line 12 (Income tax paid to another state or foreign country), with the Other State and Foreign Tax Credit Worksheet in the Form N-11 or N-15 instructions. Line: Schedule CR, line 12; total nonrefundable credits (Schedule CR, line 33) go to Form N-11, line 35 or Form N-15, line 52. Limit: The worksheet takes the smaller of the out-of-state tax eligible for the credit (tax paid to other states plus foreign tax less the federal foreign tax credit allowed) or the Hawaii tax on total taxable income less the Hawaii tax on Hawaii source income, and then the smaller of that or the tax on Form N-11, line 34 (Form N-15, line 51). Any excess cannot be carried forward. Covers: Net income tax paid to another state or foreign country, after all credits, reductions and refunds, on income derived from sources outside Hawaii, earned while a Hawaii resident and not exempt in Hawaii. The tax must be income based and imposed on both residents and nonresidents, not a sales, gross receipts, withholding or value added tax (taxes withheld on foreign dividends do not qualify), and the income must be taxed by the other state or country for the same taxable year. No: no credit is allowed for city or local income taxes paid to another state. Foreign taxes: Yes: tax paid to foreign countries or U.S. possessions, reduced by the federal foreign tax credit allowed; no credit if the foreign income is excluded on the federal return or the foreign tax credit is allowed on the federal return. Attach: A copy of the other state's return(s), and copies of federal Form(s) 1116 (or the Form 1099-DIV or 1099-INT if Form 1116 is not required). Amounts claimed for the credit cannot also be taken as an itemized deduction. A later refund from the other state or country must be reported to the Department. No credit for penalties or interest. A resident beneficiary of a trust with a situs in another state may claim a credit for income tax paid by the trust to that state on income from assets other than intangibles. HRS section 235-55; HAR section 18-235-55. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Form N-15 has two columns for lines 7 through 35: Column A, total income from all sources as if a full-year resident, and Column B, Hawaii income. A part-year resident reports in Column B total income (regardless of source) for the period of residency and only Hawaii source income for the period of nonresidency. The ratio of Hawaii AGI to total AGI (line 37) prorates deductions and exemptions. Form N-15, the Hawaii nonresident and part-year resident return. Line: Form N-15, Column B, lines 7 to 35; line 37 (ratio of Hawaii AGI to total AGI). source Public record

Part-year residents: credit for the period of residence

Available. The credit is for tax paid to the other state or foreign country on income reported in Column B while a Hawaii resident; the N-15 worksheet uses tax paid to other states on that income. Schedule CR, line 12, with the Other State and Foreign Tax Credit Worksheet in the Form N-15 instructions. source Public record

Nonresidents: reverse credit

No. The credit may not be claimed by nonresidents unless married and filing a joint resident or joint part-year resident return; nonresidents pay Hawaii tax on Hawaii source income. source Public record

Local income taxes

Hawaii has no local income tax; the credit excludes city or local income taxes paid to another state. source Public record

Multistate Tax Compact

Compact member. The Commission cites Hawaii's enactment of the Compact at Haw. Rev. Stat. 255-1; UDITPA adoption not checked. source Public record

Other interstate rules

• Residency: an individual domiciled outside Hawaii is presumed to be a resident after spending more than 200 days in Hawaii during the taxable year; the presumption can be overcome. source Public record
• Under the Multistate Tax Compact Act, a taxpayer (other than a multistate corporation) whose only Hawaii activity is sales, with no Hawaii real estate or tangible property and annual gross sales in or into Hawaii of $100,000 or less, may elect to pay 0.5 percent of gross sales on Form N-310 instead of filing Form N-11. source Public record

Recent and coming changes

• Jan 1, 2025 Hawaii's own Pass-Through Entity Tax Credit was amended for taxable years beginning after December 31, 2024: qualified members claiming it must add their share of the PTE tax paid by the electing entity to taxable income (Act 58, SLH 2025). source Public record

Tax year 2025 Schedule CR and its instructions, and the Form N-11 and N-15 instructions. Hawaii has no reciprocal withholding agreement (see the withholding data).

Not confirmed: Whether a Hawaii resident's share of another state's pass-through entity tax qualifies for the Schedule CR, line 12 credit: no statement found in the 2025 instructions. UDITPA or Compact apportionment status not checked against a primary source. No 2026 change to the credit found.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

A corporation files Form N-30 with the Department of Taxation by the 20th day of the 4th month after its tax year closes (April 20, 2026 for calendar 2025), with an automatic 6-month extension to file but not to pay. S corporations (Form N-35) and partnerships (Form N-20) have the same 20th-day-of-the-4th-month due date and automatic extension. Every registered entity files an annual report with the Business Registration Division by the end of the calendar quarter in which it registered, starting the year after registration ($12.50 online for LLCs, corporations and LLPs; $2.50 for nonprofits; $5.00 for partnerships), with a $10.00 late fee for each year delinquent.

Corporate return

Corporate income tax. Form N-30, Corporation Income Tax Return. Due: On or before the 20th day of the fourth month following the close of the taxable year (next regular workday if it falls on a Saturday, Sunday or legal holiday). For tax year 2025: Apr 20, 2026. source Public record

Corporate extension

Automatic. 6 months (Hawaii Administrative Rules section 18-235-98), with no application. None to file; pay with Form N-201V, Business Income Tax Payment Voucher, by the regular due date. Federal Form 7004 is not a substitute for Form N-201V. The extension does not extend the time to pay.

S corporations

Form N-35, S Corporation Income Tax Return. Due: On or before the 20th day of the fourth month following the close of the taxable year. For tax year 2025: Apr 20, 2026. Automatic six-month extension with no application; does not extend time to pay; use Form N-201V. The corporation's extension does not extend the shareholders' returns. source Public record

Partnerships

Form N-20, Partnership Return of Income. Due: On or before the 20th day of the fourth month following the close of the taxable year. For tax year 2025: Apr 20, 2026. Automatic six-month extension with no application; does not extend time to pay; use Form N-201V. source Public record

Individuals

Form N-11 (residents). For tax year 2025: Apr 20, 2026. Automatic 6-month extension to October 20, 2026 with no form; a balance due must be paid by April 20, 2026 with Form N-200V (federal Form 4868 may not be used instead). source Public record

Other business returns with a fixed date

• Annual general excise tax (GET) return: The 20th day of the fourth month following the close of the taxable year (April 20 for calendar-year filers). GET licensees, in addition to their periodic GET returns. source Public record

Annual report

Filed with the Department of Commerce and Consumer Affairs, Business Registration Division (BREG) through Hawaii Business Express (annual reports).

The report has no financial information. It can be filed at any time during the quarter in which it is due; the due date has depended on the registration date since January 1, 2003. The startup step's facts match these sources.

The 2025 N-30 instructions note Act 123, SLH 2025, which conforms Hawaii income tax law to the Internal Revenue Code as amended as of December 31, 2024; no due date change for tax year 2025 or 2026 was found. Form N-30 is required to be filed electronically, but the Department has suspended that requirement and its 2% penalty for taxable years beginning on or after January 1, 2022.

Not confirmed: What happens when an annual report is not filed (administrative dissolution of a corporation or termination of an LLC, and after how long) could not be confirmed: capitol.hawaii.gov (Hawaii Revised Statutes) returned a Cloudflare block, and the BREG FAQ does not say. A search result pointed to HRS 414-401 (failure to file for two years) in an archived copy, which was not used. The N-30 instructions do not state a separate rule for fiscal-year or short-year corporations beyond the general 20th-day rule.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Hawaii requires payment by electronic funds transfer from taxpayers with an annual liability of $100,000 or more in net income, general excise and the other listed taxes, and from withholding taxpayers with $40,000 or more, once notified; missing it costs 2% of the tax. A late return draws 5% a month of the unpaid tax up to 25%, and tax shown on a timely return but unpaid within 60 days draws up to 20%. Interest is fixed in statute at 2/3 of 1% a month.

Interest on unpaid tax

Fixed in statute: two-thirds of one per cent a month or fraction of a month, from the first calendar day after the payment due date to the date paid, on unpaid tax and (per DOTAX) penalties. Refunds not paid within 90 days earn one-third of one per cent a month after the 90-day period (HRS 231-23(d)). No change for 2027 found. Compounding: No: no interest is imposed on interest. HRS 231-39(b)(4); HRS 231-23(d). source Public record

When tax must be paid electronically

• Other: net income (including estimated tax), general excise and use, transient accommodations, public service company, franchise, fuel, liquor, cigarette and tobacco, rental and tour vehicle surcharge: Annual tax liability of $100,000 or more (statute: tax liability for any one taxable year exceeds $100,000); once met, EFT is required for all later payments, including partial payments and past periods. Methods: Hawaii Tax Online from a checking or savings account (free) or by credit or debit card (fees apply), or ACH credit. DOTAX sends a letter saying participation is required; payments can be set up on Hawaii Tax Online. An exemption is requested on Form L-110, every year the taxpayer drops below the threshold. Penalty for paying another way: 2% of the amount of tax required to be shown on the return, in addition to other penalties and interest, unless due to reasonable cause and not neglect (HRS 231-9.9(c)). source Public record
• Withholding: Withholding tax liabilities of $40,000 or more (statute: annual tax liabilities that exceed $40,000). Methods: Hawaii Tax Online bank account or card payment, or ACH credit. DOTAX notification letter; Form L-110 for an exemption. Penalty for paying another way: 2% of the tax required to be shown on the return (HRS 231-9.9(c)). source Public record
• All taxes: The director may also require any person who must e-file a federal return or electronically remit federal taxes to e-file and e-pay state taxes, regardless of the dollar thresholds. Penalty for paying another way: 2% of the tax (HRS 231-9.9(c)). source Public record

Penalties

Late filing

Covers: Every tax or revenue law that provides for filing a return with the director of taxation (not the declaration of estimated tax). 5% of the tax required to be shown on the return for the first month, plus 5% for each additional month or fraction of a month, after reducing the tax by amounts paid on time and credits. Maximum: 25% in the aggregate. HRS 231-39(b)(1). source Public record

Late payment

Covers: Tax shown on a return that was filed on or before its due date but not completely paid within 60 days of the due date. Up to 20% of the unpaid tax, as determined by the director. Maximum: 20%. They do not stack on the same return: the 20% late payment penalty applies only when the return was filed on time, and the 5% a month late filing penalty applies when it was not. HRS 231-39(b)(3). source Public record

Estimated tax, individuals

Charged as interest. 2/3 of 1% a month or fraction of a month on the underpayment, from the installment due date to the earlier of the 20th day of the fourth month after the year end or the payment date (HRS 235-97(f)); Form N-210 calls it a penalty (interest on the underpayment). Safe harbor: Withholding and timely estimated payments of at least the smaller of 60% of this year's tax or 100% of last year's tax (the prior year return must cover 12 months). Form: Form N-210. source Public record

Estimated tax, corporations

Charged as interest. 2/3 of 1% a month or fraction of a month (HRS 235-97(f)). Safe harbor: A corporation or partnership whose tax is $500 or more owes the penalty unless it timely paid the smaller of this year's tax or last year's tax (if the prior return showed tax and covered 12 months); a large corporation may base only its first installment on the prior year's tax. Form: Form N-220. source Public record

Penalty relief

The late filing and EFT penalties are not charged when the failure is shown to be due to reasonable cause and not to neglect (HRS 231-39(b)(1), 231-9.9(c)). source Public record

Other penalties

• Dishonored payment. $25, not waivable; a failure to EFT penalty also applies if the replacement payment is late (HRS 40-35.5). source Public record
• Failure to e-file a return when required (HRS 231-8.5). 2% of the tax required to be shown on the return. source Public record
• Underpayment due to negligence or intentional disregard of rules. Up to 25% of the underpayment. source Public record
• Underpayment due to fraud. Up to 50% of the underpayment; when assessed, no late filing penalty is charged on the same underpayment. source Public record

The e-filing mandate (HRS 231-8.5) is separate from the e-payment mandate; DOTAX says the two requirements differ.

Not confirmed: How to request a penalty waiver (form, Hawaii Tax Online method, time limit) and whether DOTAX has a first-time abatement policy were not found on a DOTAX page. The date the 2/3 of 1% monthly rate took effect is not stated in the text read. www.capitol.hawaii.gov statute pages are behind a Cloudflare check; the same sections were read on data.capitol.hawaii.gov.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Hawaii does not extend its deadlines automatically when the IRS postpones federal ones. For each disaster the Department of Taxation issues a tax announcement saying it will consider, case by case, requests to waive penalties and interest through a set date, which it has matched to the federal date (Kona Low, extended to Aug. 20, 2026 in line with the IRS). The relief is a waiver, not an extension, and is requested on Form L-115 (a lettered version per disaster) through Hawaii Tax Online.

When the IRS postpones deadlines

Announces relief case by case "In line with the federal extension to August 20, 2026, the Department will be extending the period for which it will waive penalties and interest for failure to timely file State income tax returns and failure to timely pay income taxes, to August 20, 2026." (Announcement 2026-04). The relief "consists of a waiver of penalties and interest; it is not an extension of the deadline to file returns or pay taxes" (Announcement 2026-03). Deadlines are not extended for all taxpayers: requests are considered "on a case-by-case basis" (Kona Low FAQ). Taxpayers adversely affected by the disaster who request relief; the 2023 wildfire announcement says a taxpayer may be adversely affected even if the address on file is not in the area directly affected. Department of Taxation Announcements 2026-03 (Amended), 2026-04, 2026-07 and 2026-08; no statute is cited for the waiver. source Public record

Taxes covered

Set in each announcement. 2026 announcements covered 2025 income tax returns and payments (Forms N-11, N-15, N-20, N-30, N-35, N-40 and N-70NP) and, for Hurricanes Lala and Lowell, general excise/use tax (G-45) and transient accommodations tax (TA-1) returns and payments for listed periods. The 2023 Maui and Hawaii County wildfire relief applied to all taxes the Department administers, including general excise, transient accommodations, net income, tobacco and liquor. Not covered: The due date is not extended for any purpose, including the lookback period for a credit or refund claim under section 235-111, HRS; penalties and interest accrue on returns or payments after the waiver date. source Public record

State-declared disasters

Yes. The same announcement process is used after the Governor's proclamations under section 127A-14, HRS, before or without a federal declaration (Kona Low, Announcement 2026-03, issued before the FEMA declaration; Hurricanes Lala and Lowell, 2026-07 and 2026-08). The form is titled Tax Relief Request for State Declared Disasters. source Public record

How to get relief

By request. File Form L-115, Tax Relief Request for State Declared Disasters (L-115A for Hurricane Lala, L-115B for Hurricane Lowell), preferably through Hawaii Tax Online by selecting "2026 Disaster Relief Request", or by mail to Tax Relief Request, P.O. Box 259, Honolulu, HI 96809-0259, or at a district office. Mark the reason, explain briefly how the disaster affected the ability to meet tax obligations, and sign under penalty of perjury; then file and pay by the waiver date. In 2023 the request was made by writing "2023 Wildfire Relief" at the top center of a paper return or by a Hawaii Tax Online message. Penalties: Penalties and interest are waived for the announced period for eligible taxpayers who file and pay by the waiver date. A waiver is not preauthorized or pre-approved. Questions go to the Technical Section, 808-587-1577. source Public record

Where relief is posted

Tax Announcements (Hawaii Department of Taxation); each disaster also gets an FAQ page, for example https://tax.hawaii.gov/2026KonaLow

Other disaster tax rules

• General excise tax: under section 237-24.7(6), HRS, property or casualty insurance proceeds for damage or loss of inventory used in a business in an area the governor declared a disaster are exempt. source Public record
• Hawaii adopts IRC section 139 in its entirety, so qualified disaster relief payments are excluded from Hawaii income. source Public record
• Casualty losses on business property are deductible in full; for nonbusiness property the first $100 is not deductible and the rest is deductible above 10 percent of Hawaii AGI; a loss in a federally declared disaster may be claimed on the prior year return. source Public record

Recent changes

• May 26, 2026 Act 35, SLH 2026: Hawaii conforms to IRC section 165(h)(5), which disallows personal casualty loss deductions except those attributable to federal or state declared disasters. Hawaii previously allowed personal casualty losses from fire, storm, shipwreck, other casualty or theft. Applies to taxable years beginning after Dec. 31, 2025. source Public record

Current relief (Hurricane Lowell GET and TAT waiver to Jan. 20, 2027) is in disasters.json. The IRS postponement for the May 22, 2026 Hawaii County earthquake (HI-2026-03, to Feb. 1, 2027) had no matching Department of Taxation announcement in the 2026 list as of this check.

Not confirmed: Whether chapter 235, HRS makes IRC section 7508A operative was not read: capitol.hawaii.gov returned a Cloudflare block for section 235-2.3. The announcements describe only waivers, which suggests no conformity, but this is unconfirmed. No statute was found that the waivers rest on. No Department of Taxation announcement for the Hawaii County earthquake IRS relief (HI-2026-03) was found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $7.9B; Individual income tax payments and SECA tax $3.5B; Business income taxes $476M; Excise taxes $264M; Estate and trust income tax $173M; Estate tax $124M; Unemployment insurance tax $18M; Gift tax $3.6M. source Public record

Filers moving in and out, 2022 to 2023

25,026 returns (45,031 people) with $2.0B of income moved in from other states; 27,623 returns (51,856 people) with $2.0B moved out, a net loss of $0.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Hawaii Department of Labor and Industrial Relations, Wage Standards Division

Hawaii's minimum wage is $16.00 an hour from January 1, 2026 through December 31, 2027, so it does not change in 2027; the next step is $18.00 on January 1, 2028. The rates are a schedule of fixed steps in Section 387-2, Hawaii Revised Statutes, with no inflation index. Employers may take a tip credit of up to $1.25 an hour (a $14.75 cash wage) if the employee receives more than $20 a month in tips and wages plus tips are at least $7.00 above the minimum wage.

Rate

$16.00 from Jan 1, 2026
$16.00 from Jan 1, 2026 No change in 2027: $16.00 runs through December 31, 2027; $18.00 begins January 1, 2028. source Public record

How it is set

Scheduled steps in law Section 387-2, Hawaii Revised Statutes; Chapter 12-20, Hawaii Administrative Rules source Public record

Tipped employees

2026: cash wage $14.75, tip credit $1.25 Only if the employee customarily and regularly receives more than $20 a month in tips and wages plus tips are at least $23.00 an hour ($7.00 above the minimum wage).
2027: cash wage $14.75, tip credit $1.25 Same conditions; the $1.25 credit applies January 1, 2026 to December 31, 2027. source Public record

Poster

Notice to Employees under the Hawaii Wage and Hour Law (HWHL-1, Rev. 06/22)

Recent and coming changes

• Jan 1, 2028 Minimum wage rises from $16.00 to $18.00 an hour; the poster and tip credit notice raise the maximum tip credit to $1.50 (a $16.50 cash wage). source Public record

DLIR's minimum wage history table footnotes the January 1, 2028 rate with a $1.25 tip credit, while its poster and tip credit notice say $1.50 from January 1, 2028; worth confirming before 2028.

Not confirmed: Section 387-2 HRS text not read: capitol.hawaii.gov returned 403 to a plain request. The session law that set the 2022 to 2028 schedule was not confirmed from a saved source. Youth, student or training wage: none found on the Wage Standards Division page; not confirmed either way. Local minimum wages: none found; whether state law preempts counties was not confirmed. Exempt salary: Hawaii's own salary test (guaranteed monthly compensation) was not checked; no threshold above the federal level was found.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Hawaii Temporary Disability Insurance (TDI), enacted in 1969 and overseen by the Department of Labor and Industrial Relations' Disability Compensation Division (DCD), requires employers to provide partial wage replacement for off-the-job injury or sickness, including pregnancy, through an insured plan, an approved self-insured plan or a qualifying collective bargaining agreement. There is no state fund or state rate: the premium is set by the plan, and the employer may withhold up to one-half of the premium cost but not more than 0.5% of weekly wages, capped for 2026 at $7.50 a week (0.5% of the $1,500.21 maximum weekly wage base). DCD had not published 2027 figures as of this check.

Temporary Disability Insurance (TDI)

Kind and agency

Disability. Hawaii Department of Labor and Industrial Relations (DLIR), Disability Compensation Division (DCD). Hawaii Revised Statutes chapter 392 (Temporary Disability Insurance law; for example HRS 392-5, 392-25 and 392-27); Hawaii Administrative Rules chapter 12-11.

Contribution rate

2027: not published The employee limit stays 0.5% of weekly wages by law; DCD had not published the 2027 maximum weekly wage base or maximum weekly deduction as of 2026-11-03 (the 2026 notice was dated December 10, 2025).
2026: not published No state contribution rate: the employer buys an insured plan or self-insures, and the premium depends on the plan. Employee share: up to one-half of the premium cost, but not more than 0.5% of weekly wages, maximum $7.50 a week in 2026. source Public record

Wage base

2027: no dollar cap Not yet published by DCD.
2026: $1,500.21 Weekly, not annual: the 2026 TDI maximum weekly wage base. Wages above it are not counted for the employee deduction or the weekly benefit. source Public record

Who pays

Employer: The full premium cost, less any employee share. The employer may pay the entire cost. Employee: At most one-half of the premium cost, and no more than 0.5% of weekly wages or the maximum weekly deduction ($7.50 in 2026). Yes, the employer may withhold the employee share, but may not deduct premium cost from an employee who does not meet the eligibility requirements of HRS 392-25. source Public record

Private plans

Allowed. Private coverage is how the program works: the employer buys an insured plan from an authorized TDI carrier, adopts a self-insured plan approved by DCD (submitted on Form TDI-15, with audited financial statements, deposited securities or surety bonds as proof of solvency), or relies on a collective bargaining agreement with sick leave at least as favorable as the law requires. source Public record

Filing and payment

No state TDI contribution return or payment: premiums go to the employer's insurance carrier, or the employer self-insures. source Public record

Benefits

Under a statutory plan, up to 26 weeks, starting on the eighth day of disability. 58% of the employee's average weekly wages, up to the maximum weekly benefit set each year by DCD. Maximum $871 a week in 2026. source Public record

Recent and coming changes

• DCD publishes the 2027 TDI maximum weekly wage base, maximum weekly benefit and maximum weekly deduction (the 2026 notice was issued December 10, 2025). source Public record

TDI covers off-the-job injury or sickness only, including pregnancy, not family leave; no Hawaii paid family leave insurance program was found on the DLIR pages read. To qualify, an employee needs at least 14 weeks of Hawaii employment with 20 or more hours paid and at least $400 earned in the 52 weeks before the disability. TDI has no state tax account or state contribution return.

Not confirmed: 2027 maximum weekly wage base, maximum weekly benefit and maximum weekly deduction not yet published (recheck the DCD forms and guidelines page in December 2026). Which employers are covered by employee count (whether any small employer is exempt) was not stated on the DCD pages read; HRS chapter 392 was not read. Program start dates (first coverage and benefits) were not found; DCD says only that the law was enacted in 1969. That Hawaii has no state paid family leave insurance program rests on the absence of one on the DLIR pages read, not on an agency statement.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Hawaii law does not require private employers to give paid sick leave or paid vacation; employers that offer them must give employees their policies in writing or by posted notice. The Hawaii Family Leave Law gives employees of employers with 100 or more employees up to four weeks of unpaid, job-protected family leave a calendar year, and Temporary Disability Insurance (already on the site) pays partial wages for the employee's own off-the-job illness or injury, including pregnancy. Vacation payout at separation follows the employer's policy.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No Hawaii statute was found that bars counties from requiring paid sick leave, and no county ordinance requiring it was found.

Family and medical leave

The law

Hawaii Family Leave Law (HFLL), HRS chapter 398 (398-1 to 398-11); Act 13, Session Laws of Hawaii 2026 source Public record

Employers covered

Employers, including the State and counties, with 100 or more employees for each working day during each of 20 or more calendar weeks in the current or preceding calendar year, counting all employees on the payroll who work in Hawaii (part-time, temporary and intermittent included). The law does not apply to employers with fewer than 100 employees.

Who is eligible

At least six consecutive months of service for the employer, with no minimum hours (full-time, part-time, temporary, casual, on-call or intermittent).

How long

Up to four weeks a calendar year, which may be taken intermittently; not cumulative, and no more than four weeks in any 12-month period.

Reasons

Birth or adoption of a child; care of the employee's child (of any age), spouse, reciprocal beneficiary, sibling, grandchild or parent with a serious health condition; and, from July 1, 2026 (Act 13), a qualifying military exigency involving one of those family members serving in the U.S. Armed Forces. Leave for the employee's own serious health condition is not covered by the HFLL.

Paid?

Unpaid, but the employee may substitute accrued paid leave such as vacation or personal leave, and an employer that provides sick leave must let the employee use up to 10 days a year of accrued and available sick leave (beyond the Temporary Disability Insurance equivalent) for family leave. Wage replacement for the employee's own disability, including pregnancy, comes from Hawaii Temporary Disability Insurance (TDI).

Wage replacement: Temporary Disability Insurance (TDI). Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls Paid vacation is not required by law. The employer's policy sets how vacation is earned and used, and an employer that provides vacation must give employees the policy in writing or by posted notice, with any change issued or posted in writing before it takes effect. No statute or Wage Standards Division guidance requiring payout at separation was found. (HRS 388-7(3)) source Public record

Other leave the law requires

Recent and coming changes

• Jul 1, 2026 Act 13 (2026) expands the Hawaii Family Leave Law to allow family leave for a qualifying military exigency involving the employee's child, spouse, reciprocal beneficiary, sibling, grandchild or parent serving in the U.S. Armed Forces (DLIR announcement of June 4, 2026: the law takes effect July 1). in effect source Public record
• Jul 19, 2025 Hawaii Civil Rights Commission rule 12-46-108 on pregnancy, childbirth and related leave was amended (history note: am 7/19/25). in effect source Public record

What was checked: Checked: DLIR Wage Standards Division pages on vacation and sick leave and the Hawaii Family Leave Law FAQ, DLIR's June 4, 2026 Act 13 announcement, the Hawaii Civil Rights Commission's rules page, and HRS sections 388-7, 398-1 to 398-4, 398A-1 and 398A-3, 378-72, 121-43, 612-25 and 621-10.5 on data.capitol.hawaii.gov (www.capitol.hawaii.gov returns 403 to curl; the data.capitol.hawaii.gov copies of the same sections load). Jury service (HRS 612-25) and witnesses (HRS 621-10.5) are protected only by bans on discharge or coercion, so they are not listed under other leave. The former election day voting leave section (HRS 11-95) is not in the current HRS chapter 11 file listing; it was not confirmed when or how it was repealed. Hawaii Temporary Disability Insurance is covered on the paid leave page. No state holiday pay requirement for private employers was found.

Not confirmed: HRS 398-3 on data.capitol.hawaii.gov still shows the 2020 text without Act 13 (2026); the Act 13 session law text was not read, and the July 1, 2026 effective date rests on the DLIR announcement dated June 4, 2026. HRS 11-95 (time off to vote) appears in a 2018 Justia copy but not in the current HRS chapter 11 listing; the repealing act was not found. Whether any 2026 paid sick leave or paid leave bill passed one chamber was not confirmed from capitol.hawaii.gov bill status pages (one web search found none). No county paid sick leave ordinance is known; county codes were not searched one by one.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

General excise tax (GET) and use tax

Checked Nov 3, 2026

Hawaii has no sales tax: its general excise tax (GET) is a tax on the business's gross receipts, at 4 percent for most activities (0.5 percent for wholesaling and manufacturing), and all four counties add a 0.5 percent surcharge collected by the Department of Taxation. A business with no physical presence in Hawaii must get a GET license and file once it has $100,000 or more of gross income from Hawaii, or 200 or more separate transactions, in the current or preceding calendar year.

State rate

4% HRS chapter 237 (general excise tax law)
0.5 percent for wholesaling, manufacturing, producing, wholesale services and use tax on imports for resale; 0.15 percent for insurance commissions. The county surcharge does not apply to those lower rates. source Public record

Local taxes

Yes, collected by the state. County surcharge on GET and use tax, added only to activities taxed at 4 percent: City and County of Honolulu 0.5 percent (January 1, 2007 to December 31, 2030); County of Kauai 0.5 percent (January 1, 2019 to December 31, 2030); County of Hawaii 0.25 percent in 2019, then 0.5 percent from January 1, 2020 to December 31, 2030; County of Maui 0.5 percent (January 1, 2024 to December 31, 2030). The surcharge is reported on the state Forms G-45 and G-49 (with Form G-75 for businesses in more than one county). Businesses may, but need not, visibly pass on GET; the maximum pass-on rate including the surcharge is 4.7120 percent in every county. source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross income or gross proceeds from tangible property delivered in Hawaii, services used or consumed in Hawaii, or intangible property used in Hawaii (and transactions involving them) sales; current or preceding calendar year; since Jul 1, 2018. Get a GET license once the threshold is met; a business that did not meet it in the preceding year gets a grace period of one filing period, filing its first periodic return by the deadline for the return after the period in which it met the threshold, and reports the earlier income for the year as catchup income. The threshold makes a business with no physical presence engaged in business in Hawaii for GET; it then owes GET on its gross receipts rather than collecting a tax from customers. The 2025 and 2026 tax law change announcements read list no change to these thresholds. The Hawaii Revised Statutes site (capitol.hawaii.gov) refused automated reads (403), so the statute section was not read. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator is the retail-level seller of goods, intangibles and services sold through its marketplace, and owes GET on them, if it is engaged in business in Hawaii: physical presence or the Act 41 threshold ($100,000 or 200 transactions), counting its own and its marketplace sales.), since Jan 1, 2020 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

General excise tax license (Hawaii Tax ID), applied for on Form BB-1, State of Hawaii Basic Business Application; it also registers the business for use tax, $20 one-time registration fee Register Apply on Hawaii Tax Online (Hawaii Tax ID in about 5 to 7 days) or by mail (about 4 to 6 weeks). Out-of-state businesses that meet the threshold use the same Form BB-1; an out-of-state business not subject to GET may check the Seller's Collection box to volunteer to collect the 4 or 4.5 percent use tax from Hawaii customers. source Public record

Filing

• semiannual: estimated annual GET liability of $0 to $2,000
• quarterly: estimated annual GET liability of $2,001 to $4,000
• monthly: estimated annual GET liability of more than $4,000

Due: Periodic returns (Form G-45) are due the 20th day of the month after the close of the period; the annual return (Form G-49) is due the 20th day of the fourth month after the close of the tax year (April 20 for calendar-year filers).
Hawaii Tax Online source Public record

Certificates

Resale: Form G-17, Resale Certificate for Goods (General Form 1), given by a GET licensee buying for resale at retail or wholesale; the seller is then taxed at 0.5 percent on its sale to the retailer (Tax Facts 37-1).
Exemptions: Sales to tax-exempt customers are generally subject to GET; the Department does not issue exemption certificates to tax-exempt organizations, government agencies or credit unions, though sales of goods to the federal government or a credit union may be deducted. source Public record

Recent and coming changes

• Jan 1, 2027 Act 20 (2026) expands the GET exemption for aircraft service and maintenance to sales of materials, parts or tools to an air carrier for that work. source Public record

hasSalesTax is false because the Department says Hawaii does not have a sales tax; the rate, nexus, marketplace, registration and filing fields describe the general excise tax, which stands in for one. GET is imposed on the business, which is not required to collect it from customers (it may visibly pass it on, up to the maximum pass-on rate). Use tax applies to imports from unlicensed sellers and is reported with GET.

Not confirmed: Whether electronic filing of GET returns is mandatory: not found on the Department pages read; Form G-45 instructions say returns can be filed and paid at hitax.hawaii.gov. Whether Hawaii accepts the Multistate Tax Commission or Streamlined certificates for resale: not found on Department pages read. HRS sections (capitol.hawaii.gov returned 403 to automated reads): the economic nexus and marketplace statute sections were cited by session law only. Effective date of the 4 percent GET rate: not stated on the pages read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Hawaii statute was found that bars, caps or sets notice rules for a business adding a surcharge to a credit card purchase; card network rules and federal law still apply. A 2026 House bill (HB 1930) that would have barred card fees for merchants with gross income over $500,000 and capped them at 2 percent for smaller merchants was found only in its introduced form. The Department of Taxation has published no guidance found on general excise tax for a card surcharge, though gross income under the GET law is taken without deduction for the business's expenses.

The rule

No state law on credit card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found.

Sales tax on the surcharge

Not stated No Department of Taxation guidance on card surcharges was found. The general excise tax law defines gross income as gross receipts from business, including fees or other emoluments however designated, without any deduction for the cost of property sold, materials, labor, taxes, interest or any other expenses (HRS 237-3); it does not name card surcharges. source Public record

What was checked: Checked: HB 1930 (2026 session), which would have added a section to HRS chapter 481B barring merchants with annual gross income over $500,000 from imposing any credit card processing fee or convenience fee, capping those of smaller merchants at the lesser of 2 percent or actual processing cost, requiring disclosure before the transaction and a separate receipt line, barring debit card fees, preserving cash discounts, and making a violation an unfair or deceptive practice under HRS 480-2, effective January 1, 2027. Its findings state that existing debit card protections do not extend to, cap or directly regulate credit card surcharges or convenience fees. Only the introduced version is on the Legislature's data site (no HD1 or later draft returned), which suggests it did not advance; it is not counted as having passed a chamber. HRS 237-3 read for the general excise tax base. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: HB 1930 (2026) bill status page on capitol.hawaii.gov refused automated reads; the conclusion that it did not pass the House rests on the absence of any amended draft on data.capitol.hawaii.gov. A Senate companion bill was not searched for. No full-text search of the HRS (chapters 480, 481B and 476) for "surcharge" was run; the finding of no statute rests on HB 1930's findings and on not finding one. Department of Taxation position on general excise tax for a card surcharge not found; tax.hawaii.gov was not searched directly.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity (PTE) taxation

A partnership or S corporation with at least one individual, trust or estate member may elect each year, on Form N-362E, to pay a 9 percent tax on all of those members' distributive shares and guaranteed payments of Hawaii taxable income; members cannot opt out. The election is due by the 20th day of the 4th month after the year ends (April 20 for calendar years), or the 20th day of the 10th month with the automatic extension that comes from paying the properly estimated tax. Members claim a nonrefundable credit for their pro rata share of the tax on Form N-362, carried forward until used, and from 2025 add that share back to taxable income.

Law

Hawaii Revised Statutes section 235-51.5. Act 50, Session Laws of Hawaii 2023 (S.B. 1437, S.D. 1, H.D. 2, C.D. 1), signed June 1, 2023; amended by Act 50, SLH 2024 (S.B. 2725) and Act 58, SLH 2025 (H.B. 1146). First tax year 2023. source Public record

Who can elect

Partnerships (as defined in the Internal Revenue Code, including LLCs treated as partnerships, but not publicly traded partnerships under IRC section 7704) and S corporations. A single-member LLC cannot elect unless it elects to be taxed as an S corporation; a multi-member LLC taxed as a C corporation cannot elect. From tax year 2024, qualified members are individuals, trusts and estates (a disregarded single-member LLC counts as an individual), and a PTE without any qualified member cannot elect. A C corporation may be a member, but its shares are left out of the tax. Every qualified member is included; a qualified member cannot opt out. Act 50, SLH 2024 repealed the multi-tier entity provisions for tax years beginning after December 31, 2023. Partnerships and S corporations cannot claim the credit. source Public record

Election

File Form N-362E (Pass-Through Entity Tax Election), with Schedule PTE, when the N-20 or N-35 is filed. All returns, schedules and payments of an electing PTE must be electronic; failing to file or pay electronically cancels the election unless an exemption (Form L-110) is granted. Signatures of each member, or of one authorized member (or officer or manager) attesting under penalty of perjury to the authority to bind the entity. Deadline: 20th day of the 4th month after the close of the taxable year, or the 20th day of the 10th month if an extension is granted; the extension is automatic if the electing PTE pays the properly estimated tax liability. Made each year. No. The election binds all members and cannot be revoked for that tax year. source Public record

Rate

2026: 9% Same as 2025 (the department states 9 percent for tax year 2024 and forward).
2025: 9% Sum of all qualified members' distributive shares and guaranteed payments of Hawaii taxable income; no separate rate for capital gains. source Public record

Estimated payments

Required from tax year 2024, in four equal amounts, made through Hawaii Tax Online. Underpayment penalties under HRS section 235-97(f) apply. Making or skipping estimates does not affect eligibility to elect. The balance of the tax is due the 20th day of the 4th month after the year ends; an extension to file is not an extension to pay. Calendar year: April 20, June 20 and September 20 of the tax year, and January 20 of the next year. Fiscal year: 20th day of the 4th, 6th and 9th months of the year and of the 1st month after it ends. source Public record

Return

Form N-20 (partnership) or N-35 (S corporation), with Form N-362E and Schedule PTE (Schedule PTE-U for trusts and estates passing the credit to beneficiaries). Due 20th day of the 4th month after the close of the taxable year. Automatic six months (20th day of the 10th month) for Form N-362E and Schedule PTE, if the properly estimated tax is paid. Schedule PTE cannot be amended after the due date. source Public record

Owner credit

Each qualified member claims a credit equal to its pro rata share of the PTE tax paid, on Form N-362 with Schedule CR and the K-1, attached to Form N-11 or N-15. A member claiming the credit may not also deduct Hawaii income tax it paid on the same income. For tax years beginning after December 31, 2024, the member adds its share of the PTE tax back to taxable income (Act 58, SLH 2025). No. Until exhausted (tax year 2024 and later); no carryforward for 2023. A nonresident member whose only Hawaii income is from electing PTEs need not file a Hawaii return for that year; the PTE tax and election satisfy the nonresident withholding requirement. Credit for other states' PTET: Residents and part-year residents may claim a credit for their pro rata share of tax paid to another state or the District of Columbia on income of a partnership or S corporation if that tax is substantially similar to the HRS section 235-51.5 tax, on line 11 of Schedule CR with a copy of the entity's other-state return and the member's share schedules. The department does not list the states. source Public record

Recent and coming changes

• Jun 19, 2024 Act 50, SLH 2024 (S.B. 2725), signed June 19, 2024: rate changed from the top individual rate (11 percent for 2023) to 9 percent; tax limited to qualified members (individuals, trusts and estates); multi-tier provisions repealed; unused credits may be carried forward. Applies to tax years beginning after December 31, 2023. source Public record
• Jan 2, 2025 Temporary administrative rules for the 2024 law took effect; the 2024 rules under the 2023 law were repealed. source Public record
• May 15, 2025 Act 58, SLH 2025 (H.B. 1146), signed May 15, 2025: members claiming the credit add their share of the PTE tax to taxable income, for tax years beginning after December 31, 2024. source Public record

The PTE tax return and payment due dates follow Hawaii's 20th-day schedule, not the federal 15th. A PTE that pays estimates but does not elect may claim a refund on Form N-20 or N-35.

Not confirmed: No sunset was found in the 2023, 2024 or 2025 acts read; the current HRS section 235-51.5 was not read (capitol.hawaii.gov HRS pages refused automated reads in earlier runs), so a repeal date added elsewhere cannot be ruled out. No 2026 session change was found on the department's PTE page; the 2026 session laws were not searched.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation income tax

Hawaii follows the Internal Revenue Code as of a fixed date, updated each year, with a long list of sections that are not operative (HRS 235-2.3 to 235-2.45). For 2025 the date is December 31, 2024 (Act 123, SLH 2025), so Public Law 119-21 does not apply to 2025 Hawaii returns; Act 35, SLH 2026, effective May 26, 2026, moves the date to December 31, 2025 for taxable years beginning after December 31, 2025 and decides the federal law item by item. From 2026 Hawaii allows the tips deduction but not the overtime, car loan interest or senior deductions, and it still rejects bonus depreciation, caps section 179 at $25,000 and makes section 174A not operative.

Follows the Code

Fixed date, Code as of Dec 31, 2025. HRS 235-2.3(a), as amended by Act 35, SLH 2026 (H.B. 2329, H.D.1, S.D.1, C.D.1); for 2025, Act 123, SLH 2025 (S.B. 1464) set December 31, 2024
Hawaii adopts the Code as amended to a set date, but HRS 235-2.3(b) lists sections that are not operative and HRS 235-2.4 and 235-2.45 make other sections operative with changes, so in practice it is static and selective. The December 31, 2025 date applies to taxable years beginning after December 31, 2025; for taxable years beginning after December 31, 2024 the date is December 31, 2024. The same rules apply to individuals and corporations. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Act 35, SLH 2026 (H.B. 2329, H.D.1, S.D.1, C.D.1), effective May 26, 2026. Years: Taxable years beginning after December 31, 2025
The Department of Taxation says Act 35 makes various amendments to conformity in response to Public Law 119-21. It conforms to the new tips deduction (section 224), the charitable deduction for people who do not itemize and Trump account exclusions, and makes not operative section 174A, section 225 (overtime), section 163(h)(4) (car loan interest) and section 139K (scholarship granting organizations). Section 168(n) (qualified production property) is added to the bonus depreciation sections that are not operative. For 2025, Act 123, SLH 2025, uses the Code as of December 31, 2024, so none of Public Law 119-21 applies to 2025. Corporations start Schedule J of Form N-30 from taxable income before net operating loss and special deductions on federal Form 1120. source Public record

Provision by provision

Other differences

• Section 1202 small business stock: operative only in the form it existed on December 31, 2024, with sections 1202(a)(3) and (4) not operative, so the Public Law 119-21 expansion does not apply. source Public record
• Charitable deduction: Hawaii conforms to the reinstated charitable deduction for people who do not itemize and to the new charitable deduction floor, from 2026. source Public record
• Itemized deductions: from 2026 Hawaii conforms to section 67(h), disallowing miscellaneous itemized deductions, and to the federal limits on personal casualty losses, entertainment deductions and the bicycle commuting exclusion, which it had previously decoupled from. source Public record
• State and local tax deduction: section 164(b)(6)(B) (the federal limit) and (b)(7) are not operative. source Public record
• Section 139K (scholarship granting organization exclusion) is not operative. source Public record

Guidance from the state

• Jul 31, 2026 Department of Taxation Announcement No. 2026-06, Tax Law Changes from the 2026 Regular Legislative Session (Act 35)
• Jul 28, 2025 Department of Taxation Announcement No. 2025-04, Tax Law Changes from the 2025 Regular Legislative Session (Act 123)
• 2025 Instructions for Form N-30, Corporation Income Tax Return

Recent and coming changes

• Jan 1, 2026 Act 35, SLH 2026: Code conformity date moves to December 31, 2025, with the Public Law 119-21 decisions above; applies to taxable years beginning after December 31, 2025. The 2026 forms and instructions that carry the new adjustments were not yet published when checked. source Public record

The Act 35 text quoted is the conference draft (C.D.1) on the legislature's data site, which the Department of Taxation names as the enacted version.

Not confirmed: The legislature's main site (capitol.hawaii.gov) returned a Cloudflare check, so the bill status page and the HRS 235-2.3 current-law page were not read; the C.D.1 text came from data.capitol.hawaii.gov. No Department of Taxation statement on section 163(j) or on how the 2026 section 174 rule is reported was found; the 163(j) status rests on the statute text. The 2026 Hawaii forms showing how the tips deduction and the 168(k), 179 and 174A adjustments are reported were not available. The posted HRS 235-2.3 (read in a browser on 2026-11-03) still shows December 31, 2024 for taxable years beginning after December 31, 2024 and does not yet show Act 35, SLH 2026; the 2026 date rests on the Department announcement and the act.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since January 1, 2024, job listings must disclose an hourly rate or salary range that reasonably reflects the actual expected compensation. The rule does not apply to employers with fewer than fifty employees, to internal transfers or promotions, or to public employee positions whose pay is set by collective bargaining. Hawaii has no separate rule requiring pay disclosure on request or at offer.

Salary history ban: Yes (Haw. Rev. Stat. 378-2.4 (Act 108, 2018)). An employer, employment agency or its employee or agent may not inquire about an applicant's salary history or rely on it in setting salary, benefits or other compensation during hiring; the ban does not apply to applicants for internal transfer or promotion. Informing an applicant about the proposed or anticipated salary or salary range is not an inquiry. source Public record

What was checked: In the 2026 session, SB 2386 would have applied HRS 378-2.8 to full-time, part-time, temporary and seasonal job listings and repealed the exemption for employers with fewer than fifty employees, and HB 2367 would also have removed that exemption. The Legislature's file server holds SB 2386 through S.D. 1 and House drafts H.D. 1 and H.D. 2 (H.D. 2 effective date July 1, 3000) and HB 2367 through H.D. 1, with no conference draft or Act for either; the 2026 session has adjourned and the current HRS 378-2.8 still carries only the 2023 history. No county ordinance requiring pay in postings was found.

Not confirmed: capitol.hawaii.gov (HRS pages, bill status pages) returned a Cloudflare block; HRS sections and bills were read from the Legislature's file server, data.capitol.hawaii.gov. The source URLs cited are those data.capitol.hawaii.gov files. 2026 bills SB 2386 and HB 2367: floor votes and final status not confirmed, because the bill status pages were blocked. A person should confirm on capitol.hawaii.gov that neither became law. No Hawaii Civil Rights Commission guidance on HRS 378-2.8 (enforcement, how employees are counted, remote jobs) was found on labor.hawaii.gov/hcrc.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Hawaii Department of Taxation

The power of attorney is Form N-848, and the Department will no longer accept the federal Form 2848 in its place; anyone representing taxpayers in a professional capacity must first register as a Verified Practitioner and put the VPID on the N-848. Hawaii has no preparer licensing law and no preparer e-file mandate for income tax returns. E-filing is required by tax type instead, for example general excise and transient accommodations returns for taxpayers whose annual liability exceeds $4,000, with waivers on Form L-110.

Power of attorney

Form N-848, Power of Attorney (Rev. 2025; instructions Rev. 2024). Individuals only. Representatives acting in a professional capacity (attorneys, accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents and anyone else paid to represent taxpayers) enter their Verified Practitioner ID (VPID); other representatives (Tax Matters Representatives) use a TMR ID or full social security number. The tax types, form numbers and years or periods listed on line 3 ("All Taxes" or "All Periods" is not acceptable, and periods can extend only 3 years after the current year). Covers receiving and inspecting confidential information and performing all acts the taxpayer can perform for those matters, but not receiving refund checks; substituting or adding representatives, signing returns and authorizing disclosure to third parties need specific authority on line 4a. The Department keeps no permanent central file of powers of attorney: file the original, a photocopy or a fax with each letter, request or form that needs it (for example with each tax clearance application). Otherwise mail to Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259, or fax (808) 587-1488. Expires six years from the latest date a taxpayer signs it. form source Public record

Federal Form 2848

Not accepted The N-848 instructions say the Department will no longer accept the federal Form 2848 in lieu of Form N-848. source Public record

Information only

No separate information-only authorization was found; Form N-848 covers receiving confidential information. A letter signed by the taxpayer is accepted in place of the N-848 for a third party to receive copies of returns on Form L-72. On the return: Third Party Designee on Form N-11: lets the Department call the designee about questions that arise while processing the return. It is not a full power of attorney, does not replace Form N-848, and does not let the designee call the Department about the return. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer generally must sign the return and complete the Paid Preparer's Information area. PTIN: accepted. source Public record

E-file mandate for preparers

No preparer threshold. Taxpayer mandates by tax type: general excise (G-45, G-49) and transient accommodations (TA-1, TA-2) returns when annual liability exceeds $4,000; withholding returns (HW-14, HW-26) when annual liability exceeds $40,000; cigarette and tobacco, fuel, liquor, rental motor vehicle surcharge, franchise and public service company tax returns regardless of liability. The listed tax types only, for periods on or after each effective date, including new, supplemental and amended returns. Individual income tax returns are not on the mandate list. Client opt-out: Form L-110 waiver request with an explanation of why the taxpayer cannot meet the requirement, subject to approval. Penalty: 2% of the tax required to be shown on the return, in addition to other penalties and interest. source Public record

Transcripts and account records

Paper request on Form L-72 mailed to Hawaii Department of Taxation, P.O. Box 259, Honolulu, HI 96809-0259. The Department mails a bill when the copies are ready and mails the copies after payment. Practitioners with Hawaii Tax Online access can also check client account balances and financial summaries online. Form L-72, Request for Copies of Hawaii Tax Return (Rev. 2024). Who can ask: The taxpayer, or someone else with Form N-848 or a letter signed by the taxpayer. Copies of filed Hawaii returns and forms (up to five documents per form); returns filed before 2005 may not be available. No account transcript product was found. Fee: $1.00 per page or side reproduced, plus $1.00 per return for certified copies. Turnaround: Normally 15 working days. Online for representatives: No online copy of a return was found; account balances and financial summaries are viewable in Hawaii Tax Online. request source Public record

Online access for professionals

Hawaii Tax Online (Verified Practitioner profile). 24/7 access to clients' tax accounts to file returns, make payments, check balances and financial summaries, and send secure messages. Practitioner access is limited to Account Manager (mainly filing and paying); changes such as address, closing an account or filing frequency need the client's forms. Register as a Verified Practitioner on Hawaii Tax Online (recommended) or on Form PPS-12; applications generally take about 7 business days, and the VPID needs no renewal. Then request access to each client tax account separately (More tab, Request Access to a Tax Account) and validate with the client's Letter ID, one of the last 3 payment amounts or one of the last 3 return amounts; if validation fails, contact the Practitioner Priority Office and send a copy of the POA. source Public record

Practitioner line

Practitioner Priority Service (PPS) for Verified Practitioners, by telephone, email and fax, for account issues such as locating payments and explaining notices (not tax law, appeals, tax clearances, collections, penalty waivers or audits). The PPS phone number was not found; the Verified Practitioner registration page lists (808) 587-1684. source Public record

Recent and coming changes

• Jul 1, 2017 Verified Practitioner registration (VPID) required before representing taxpayers in a professional capacity (Announcement 2017-03) source Public record
• Form N-848 revised (Rev. 2025); the instructions (Rev. 2024) say the federal Form 2848 is no longer accepted in its place source Public record

Verified Practitioner registration (VPID) is a Department requirement to represent taxpayers, not a license to prepare returns, so registration.required is false. The registration has no fee. Tax Matters Representatives (unpaid representatives not in the professional categories) may represent without a VPID.

Not confirmed: Practitioner Priority Service telephone number and hours: not found in the pages read (tax.hawaii.gov/assistance/practitioner now serves the registration page). Penalty for a paid preparer who omits identifying information on a Hawaii return: not found. Processing time for Form N-848: not stated. registration.required is false because no Hawaii preparer licensing program was found; no statute was checked.

Rules for tax professionals in every state

Federal tax data sharing

13 IRS data-sharing agreements with agencies in Hawaii, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Hawaii Department of Labor & Industrial Relations source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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