TAX & LICENSE / STATE TAX SYSTEM

State Income Tax
Hawaii imposes a state income tax on a graduated scale where the tax you owe depends upon your income level and filing status minus applicable credits, exemptions, and deductions. For complete information, contact:

Hawaii Department of Taxation
Oaho District Office
830 Punchbowl Street
Honolulu, Oahu 808-587-4242
January-April 808-587-6515
Toll free 800-222-3229
www.hawaii.gov/tax

Hawaii’s Big Island District Office
75 Aupuni Street
Hilo, Hawaii 808-974-6321
www.hawaii.gov/tax

Kauai District Office
3060 Eiwa Street
Lihue, Kauai 808-274-3456
www.hawaii.gov/tax

Maui District Office
54 S. High Street
Wailuku, Maui 808-984-8500
www.hawaii.gov/tax

Income Tax Resources

Forms by Fax/Mail
Request 808-587-7572
Toll free 800-222-7572

Taxpayer Advocate
Information 808-587-1791
www.hawaii.gov/tax

Taxpayer Services
Information 808-587-4242
Toll free 800-222-3229
www.hawaii.gov/tax

Sales Tax
Hawaii does not impose a direct sales tax but has a general excise tax instead. Although the general excise tax is levied on the seller of goods and services, these taxes are often passed along to the customers in the form of higher prices. The general excise tax is imposed on the gross receipts of the business and varies with the type of business from 0.15 to 4.0 percent. Like many states, Hawaii does impose a use tax on tangible personal property imported or purchased from an unlicensed seller, including Internet and catalog purchase. Rates are 0.5% on goods imported for resale at retail and 4 to 4.5 percent on all other imports.

Estate & Transfer Taxes
The tax is equal to the credit for state death taxes allowed on the federal estate tax return. For estates that have no federal estate tax liability, there is no state tax liability.

Property Tax
The county governments are responsible for levying and collecting the property taxes on real property including land and improvements. Assessments are at 100 percent of fair market value, and tax rates are imposed per $1,000 net assessed value. Owner-occupied homeowner exemption amounts vary by county. Personal property such as vehicles and boats are not subject to property taxes. For more information or answers to specific questions, contact the appropriate county tax office:

City & County of Honolulu
842 Bethel Street
Honolulu 808-527-5539
www.honolulupropertytax.com

Hawaii County
101 Pauahi Street
Hilo 808-961-8201
Appraisals 808-961-8354
Collections 808-961-8282
www.hawaiipropertytax.com

Hawaii County
75-5706 Kuakini Highway
Kailua-Kona 808-327-3540
Appraisals 808-327-3542
www.hawaiipropertytax.com

Kauai County
4444 Rice Street
Lihu 808-241-6555
www.kauaipropertytax.com

Maui County
70 E. Kaahumanu Avenue
Kahului 808-270-7697
Assessments 808-270-7297
Collections 808-270-7697
www.mauipropertytax.com