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
- life insurance, 2.75%;
- casualty and other insurance, 4.265%;
- real property title insurance, 4.265% of risk premium;
- ocean marine insurance, 0.8775% of gross underwriting profits;
- captive insurance companies:
0.25% on $0 to $25 million of gross premiums;
0.15% on more than $25 million to $50 million of gross premiums;
0.05% on more than $50 million of gross premiums;
Distribution: State general fund; tax on captive insurance companies into the captive insurance administrative 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.