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Taxes in Hawaii
Personal Income
Corporate Income
Estate & Transfer
General Excise
    - Tax rate phase-ins
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) - Tax rate "de-pyramiding" reductions are phased-in for certain intermediary services not subject to the 0.5% rate, contracting, and amusements as follows:
- calendar year 2005, 1.0%;
- calendar year 2006 and thereafter, 0.5%.

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: January 1, 2003

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