The tax is imposed on the Hawaii net taxable estate at rates ranging from 10% on a taxable estate of $1 million or less to 20% on a taxable estate exceeding $10 million.  However, the applicable exclusion amount is different from the federal exclusion; section 236E-6 sets the exclusion amount at the federal amount at the end of 2017, namely $5.45 million.  Otherwise, for a Hawaii resident, the Hawaii net taxable estate is similar to the federal taxable estate under IRC section 2051.  For nonresidents, the federal taxable estate is multiplied by the ratio of Hawaii situs property to the federal gross estate.  Applicable to estates of persons dying after January 25, 2012.

A separate chapter, Chapter 236D, applies to decedents dying or taxable transfers occurring on or before January 25, 2012.

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: August 18, 2021

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