up to $25,000 at 4.4%;
over $25,000 but not over $100,000 at 5.4%;
over $100,000 at 6.4%.
Capital gains rate is 4%.
For multistate taxpayers Hawaii uses an apportionment formula of equally weighted property, payroll, and sales factors. Hawaii is a member of the Multistate Tax Compact.
Distribution: State general fund.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2020 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.
Last Revised: March 4, 2021