Hawaii State Income Tax Overview

The Hawaii Department of Taxation is responsible for overseeing the assessment and collection of the state’s state income tax.  The Hawaii state income tax is assessed on residents of Hawaii, as well as others who earn income from a source based in Hawaii.  Hawaii state income tax requires the filing of a state income tax return, which is separate from the tax return filed with the Internal Revenue Service (IRS) for federal income tax.

Following are frequently asked questions about Hawaii state income taxes, including who have to file, filing dates, and tax rates.  If you are looking for additional information about federal income and tax returns, visit our “Tax Relief” page.

Who has to file an income tax return for Hawaii state income tax?

Every individual doing business in Hawaii during a given tax year must file a state income tax return for that tax year, even if the individual does not receive taxable income as a result of that business.  “Doing business” refers to any activity engaged in for the purpose of receiving an economic benefit.

In addition, every individual receiving gross income above the following amounts must file a return:

Individual Under Age 65

Filing Status Gross Income of
Married filing separately $3,040
Single or legally separated $3,040
Single, head of household $3,960
Qualifying widow(er) with a dependent child $5,040
Married couple filing jointly $6,080

Individual Age 65 or Older

Filing Status Gross Income of
Married filing separately $4,080
Single or legally separated $4,080
Single, head of household $5,000
Qualifying widow(er) with a dependent child $6,080
Married couple filing jointly, one is 65 or older $7,120
Married couple filing jointly, both are 65 or older $8,160

A resident is taxed on income from all sources.  A resident is someone who maintains a domicile in Hawaii or who resides in Hawaii for other than a temporary or transitional purpose.  An individual who spends more than 200 days of a given tax year in Hawaii is deemed to be a resident of Hawaii, unless the individual can present evidence to the contrary.

A non-resident is taxed on income from Hawaii-based sources.  A non-resident is an individual who is in Hawaii for a temporary or transitional purpose and whose permanent domicile is outside of Hawaii.

A part-year resident is taxed on all income while residing in Hawaii and on only Hawaii-based income while residing outside of Hawaii.  Those who move to or from the state during a tax year are the most common example of people who would be considered a part-year resident.

What is the tax rate that Hawaii imposes on income?

Hawaii state income tax is based on rates noted in the table below:

At Least Less Than Rate

$0

$2,400

1.4%

$2,401

$4,800

3.2%

$4,801

$9,600

5.5%

$9,601

$14,400

6.4%

$14,401

$19,200

6.8%

$19,201

$24,000

7.2%

$24,001

$36,000

7.6%

$36,001

$48,000

7.9%

48,001

8.25%

When is the filing deadline for Hawaii state income tax?

Hawaii state income tax is due on April 20 of the year following the tax year.  When April 20 falls on a weekend or holiday, state income taxes must be filed by the first non-holiday weekday thereafter.

You may obtain an automatic extension of time to file using Form N-101A.  Hawaii does not accept the automatic extension obtained for federal income tax purposes under Federal Form 4868.  In addition, note that the extension is only of time to file, not an extension of time to pay any tax liability due.

How can I receive help in completing my Hawaii state income taxes?

If you call the telephone number located at the top of this page, you can provide general information so that a tax attorney who has experience with Hawaii personal tax laws and returns can contact you.  He can answer your questions and help you complete both your state and federal income tax returns.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.