Estate and Transfer Tax - Tax Foundation of Hawaii Summary of Taxes in Hawaii

Taxes in Hawaii
Personal Income
Corporate Income
Estate & Transfer
General Excise
Transient
Accommodations
Use
Public Service Company
Public Utility Franchise
Financial Institutions
Fuel
Environmental
Response
Liquor
Tobacco
Real Property
Conveyance
Vehicle Weight
Rental/Tour Vehicle
Insurance Premiums

Per Capita Tax Collections

ESTATE & TRANSFER TAX (Chapter 236D) - On shares of net estates having situs in Hawaii and federal estate tax liability. Tax is equal to the credit for state death taxes allowed on the federal estate tax return. Where an estate has no federal estate tax liability, then there is no state tax liability. Applicable to estates of persons dying after 6/30/83.

Distribution: State general fund.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: February 1, 1998

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