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Taxes In Hawaii

Hawaii Tax Rates, Collections, and Burdens

How does Hawaii’s tax code compare? Hawaii has a graduated state individual income tax, with rates ranging from 1.40 percent to 11.00 percent. Hawaii has a graduated corporate income tax, with rates ranging from 4.4 percent to 6.4 percent. Hawaii also has a 4.00 percent state sales tax rate and an average combined state and local sales tax rate of 4.50 percent. Hawaii has a 0.26 percent effective property tax rate on owner-occupied housing value.

Hawaii has an estate tax. Hawaii has an 18.5 cents per gallon gas tax rate and a $3.20 cigarette excise tax rate. The State of Hawaii collects $7,778 in state and local tax collections per capita. Hawaii has $13,654 in state and local debt per capita and has a 65 percent funded ratio of public pension plans. Overall, Hawaii’s tax system ranks 42nd on our 2024 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Hawaii is no exception. The first step towards understanding Hawaii’s tax code is knowing the basics. How does Hawaii collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?

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Tax Data by State

Get facts about taxes in your state and around the U.S.

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
11%See Full Study
State Local Individual Income Tax Collections per Capita
$2325Rank: 8
State and Local Tax Burden
14.1%Rank: 48See Full Study

Business Taxes

Top Corporate Income Tax Rate
4.4%See Full Study
State Business Tax Climate Index Ranking
42See Full Study

Sales Taxes

State Sales Tax Rate
4.00%Rank: 40See Full Study
Average Local Sales Tax Rate
.50%See Full Study
Combined State and Average Local Sales Tax Rate
4.50%Rank: 45See Full Study
State and Local General Sales Tax Collections per Capita
$2515Rank: 2
State Gasoline Tax Rate (cents per gallon)
18.50¢Rank: 48
State Cigarette Tax Rate (dollars per 20-pack)
$3.20Rank: 8

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.26%Rank: 50
State and Local Property Tax Collections Per Capita
$1608Rank: 28

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