Hawaii Tax Guide

Comprehensive tax information for Hawaii (HI). Last reviewed 2026-07-24.

Income Tax

11%

Top marginal rate

Sales Tax (Avg)

4.41%

4% state + 0.41% avg local

Property Tax (Avg)

0.31%

$2,259 median bill

Individual Income Tax

Rate Structure

Typeprogressive
Top marginal rate11%
Bottom rate1.4%
Number of brackets12

Standard Deduction

$2,760 (single) / $5,520 (married) for 2024

Sales Tax

The state sales tax rate is set by the state legislature. Local jurisdictions (cities, counties, special districts) may add their own sales taxes on top. The figures below are state-wide averages, not the exact rate you pay.

State Base Rate

4.00%

Official rate set by state law

Average Local Add-On

0.41%

Weighted average of all local jurisdictions

State Average Combined

4.41%

State + average local

Important: The combined rate above is a state-wide average. Your actual sales tax rate depends on your specific city and county. Some locations in Hawaii may have combined rates significantly higher or lower than this average. Check your local rate at the Hawaii Department of Revenue or use the Tax Foundation's sales tax locator.

Source: State base rate from Hawaii Department of Revenue. Average local add-on and combined rate from Tax Foundation "State and Local Sales Tax Rates" report.

Property Tax

Property taxes are set locally by counties, cities, school districts, and special districts. The figures below are state-wide averages and medians, not the rate on any specific property.

Average Effective Rate

0.31%

of home value annually (state average)

Median Annual Bill

$2,259

on owner-occupied housing (Census data)

Important: Property tax rates vary significantly within Hawaii by county, city, and school district. The "average effective rate" is the total property tax paid divided by total home value across the state. Your actual rate depends on your property's assessed value, local millage rates, and any applicable exemptions (homestead, senior, veteran, etc.). Contact your county tax assessor for your exact property tax.

Source: Average effective rate from Tax Foundation analysis of Census data. Median annual bill from U.S. Census Bureau American Community Survey (ACS) 5-year estimates on owner-occupied housing.

Additional Tax Rules

How Hawaii treats retirement income, capital gains, estates, and more.

Social Security Benefits

Exempt

Capital Gains Treatment

Taxed as ordinary income at progressive rates

Estate / Inheritance Tax

Estate Tax

Filing Deadline

April 20 (slightly later than federal)

Notes & Recent Changes

Hawaii has 12 income tax brackets, most in the nation. Lowest combined sales tax among taxing states.

Verified Source

Data last verified on 2026-07-24. Source: Hawaii Department of Revenue.

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