| Gaso- | Highway | Non-Highway | Avia- | |||
| line | Diesel | LPG | Diesel | LPG | tion | |
| STATE Government | 16.0¢ | 16.0¢ | 5.2¢ | 1.0¢ | 1.0¢ | 1.0¢ |
| County Governments | ||||||
| (additional tax) | ||||||
| HONOLULU | 16.5¢ | 16.5¢ | 5.4¢ | — | — | — |
| MAUI | 24.0¢ | 24.0¢ | 11.5¢ | — | — | — |
| HAWAII | 23.0¢ | 23.0¢ | 7.6¢ | — | — | — |
| KAUAI | 17.0¢ | 17.0¢ | 5.6¢ | — | — | — |
| Metha- | Bio- | |||||
| Ethanol | nol | diesel | Naphtha | CNG | LNG | |
| STATE Government | 2.4¢ | 1.9¢ | 4.0¢ | 2.0¢ | 4.0¢ | 4.0¢ |
| County Governments | ||||||
| (additional tax) | ||||||
| HONOLULU | 2.4¢ | 1.8¢ | 8.3¢ | — | 8.2¢ | 8.2¢ |
| MAUI | 11.5¢ | 11.5¢ | –* | — | 11.9¢ | 11.9¢ |
| HAWAII | 3.3¢ | 2.5¢ | — | 23.0¢ | 11.4¢ | 11.4¢ |
| KAUAI | 2.5¢ | 1.9¢ | — | — | 8.4¢ | 8.4¢ |
Note: LPG = liquid petroleum gas; CNG = compressed natural gas; LNG = liquefied natural gas. Tax on ethanol, methanol, and biodiesel for highway use; tax rates for alternate fuels are specified in statute as a proportion of the tax rate for diesel oil in HRS 243-4(b): ethanol 0.145; methanol 0.11; biodiesel 0.25 (see HRS 243-4(c) or Act 96, SLH 2004 for details).
* – Maui has a separate category for Biodiesel Blend (< B100) where the state tax is 3.9 cents and county tax is 6.0 cents.
State and county governments provide refunds on gasoline for off-highway use.
Distribution: Aviation fuel tax to state airport fund; small boat fuel tax (fuel tax on gasoline used by small boats) to boating special fund; other state fuel tax revenues to state highway fund; county fuel tax revenues to respective county highway funds (see HRS 243-6 and 248-8 for details).
SOURCE: Department of Taxation Announcement 2020-03; 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 20, 2021
