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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

Summary of Taxes Imposed in Hawaii

GENERAL EXCISE (Gross Income) TAX (Chapter 237) - On gross income, gross receipts, or gross proceeds of all business activities at following rates:

4% (4.5% on Oahu) on retail sale of goods, sale of services, contracting, commissions, rent, interest, and other activities.

0.5% on wholesaling, selected intermediary services, manufacturing, producing, real property subleasing, canning and blind, deaf or totally disabled persons;

0.15% on insurance solicitors.

Gross income from tangible personal property, contracting, and services exported out of the state is exempt.

Distribution: State general fund.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2013 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.


Last Revised: May 23, 2014

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