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Taxes in Hawaii
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Per Capita Tax Collections

Hawaii Personal Income Tax Rates
Taxable Years Beginning After December 31, 2001

Single or Married Filing Separate:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 2,000                  1.4%
  2,000       4,000      $   28.00 + 3.2% over $2,000
  4,000       8,000          92.00 + 5.5% over $4,000
  8,000      12,000         312.00 + 6.4% over $8,000
 12,000      16,000         568.00 + 6.8% over $12,000
 16,000      20,000         840.00 + 7.2% over $16,000
 20,000      30,000       1,128.00 + 7.6% over $20,000
 30,000      40,000       1,888.00 + 7.9% over $30,000
 Over $40,000             2,678.00 + 8.25% over $40,000

Married Filing Joint or Certain Widows/Widowers:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 4,000                  1.4%
  4,000       8,000      $   56.00 + 3.2% over $4,000
  8,000      16,000         184.00 + 5.5% over $8,000
 16,000      24,000         624.00 + 6.4% over $16,000
 24,000      32,000       1,136.00 + 6.8% over $24,000
 32,000      40,000       1,680.00 + 7.2% over $32,000
 40,000      60,000       2,256.00 + 7.6% over $40,000
 60,000      80,000       3,776.00 + 7.9% over $60,000
 Over $80,000             5,356.00 + 8.25% over $80,000

Unmarried Head of Household:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 3,000                  1.4%
  3,000       6,000      $   42.00 + 3.2% over $3,000
  6,000      12,000         138.00 + 5.5% over $6,000
 12,000      18,000         468.00 + 6.4% over $12,000
 18,000      24,000         852.00 + 6.8% over $18,000
 24,000      30,000       1,260.00 + 7.2% over $24,000
 30,000      45,000       1,692.00 + 7.6% over $30,000
 45,000      60,000       2,832.00 + 7.9% over $45,000
 Over $60,000             4,017.00 + 8.25% over $60,000


Estate and Trust:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 2,000                  1.4%
  2,000       4,000      $   28.00 + 3.2% over $2,000
  4,000       8,000          92.00 + 5.5% over $4,000
  8,000      12,000         312.00 + 6.4% over $8,000
 12,000      16,000         568.00 + 6.8% over $12,000
 16,000      20,000         840.00 + 7.2% over $16,000
 20,000      30,000       1,128.00 + 7.6% over $20,000
 30,000      40,000       1,888.00 + 7.9% over $30,000
 Over $40,000             2,678.00 + 8.25% over $40,000

Source:  Act 157, 1998 Session Laws of Hawaii.

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