On net incomes of individual taxpayers. Income tax rate schedules vary from 1.4% to 8.25% based on taxable income and filing status. Long term capital gains are taxed at a maximum of 7.25%.  Itemized deductions generally follow federal law.  Taxpayers with federal adjusted gross income over certain thresholds (single, $100,000; married filing joint, $200,000; head of household, $150,000) are not allowed the deduction for state taxes. 

Standard deduction amounts are: single, $2,200; married filing joint, $4,400; married filing separate, $2,200, head of household, $3,212.

Exemptions are: individuals, $1,144 per person (double for those over 65); blind, deaf, or disabled persons, $7,000; estates, $400; simple trusts, $200; complex trusts, $80; and first $6,076 income from service as a military reservist. Military pay of residents is taxable.

Taxes must be withheld by employers; taxpayers must file estimated income returns and pay estimated taxes quarterly.

Single or Married Filing Separate:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 2,400                  1.4%
  2,400       4,800      $   34.00 + 3.2% over $2,400
  4,800       9,600         110.00 + 5.5% over $4,800
  9,600      14,400         374.00 + 6.4% over $9,600
 14,400      19,200         682.00 + 6.8% over $14,400
 19,200      24,000       1,008.00 + 7.2% over $19,200
 24,000      36,000       1,354.00 + 7.6% over $24,000
 36,000      48,000       2,266.00 + 7.9% over $48,000
 48,000     150,000       3,214.00 + 8.25% over $48,000
150,000     175,000      11,629.00 + 9.0% over $150,000
175,000     200,000      13,879.00 +10.0% over $175,000
 Over $200,000           16,379.00 +11.0% over $200,000

Married Filing Joint or Surviving Spouse:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 4,800                  1.4%
  4,800       9,600      $   67.00 + 3.2% over $4,800
  9,600      19,200         221.00 + 5.5% over $9,600
 19,200      28,800         749.00 + 6.4% over $19,200
 28,800      38,400       1,363.00 + 6.8% over $28,800
 38,400      48,000       2,016.00 + 7.2% over $38,400
 48,000      72,000       2,707.00 + 7.6% over $48,000
 72,000      96,000       4,531.00 + 7.9% over $72,000
 96,000     300,000       6,427.00 + 8.25% over $96,000

Unmarried Head of Household:

    Taxable income                    Tax
More Than  Not More Than           Liability

$     0     $ 3,600                  1.4%
  3,600       7,200      $   50.00 + 3.2% over $3,600
  7,200      14,400         166.00 + 5.5% over $7,200
 14,400      21,600         562.00 + 6.4% over $14,400
 21,600      28,800       1,022.00 + 6.8% over $21,600
 28,800      36,000       1,512.00 + 7.2% over $28,800
 36,000      54,000       2,030.00 + 7.6% over $36,000
 54,000      72,000       3,398.00 + 7.9% over $54,000
 72,000     225,000       4,820.00 + 8.25% over $72,000

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

Distribution: State general fund and funds designated by check-off on return

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2016 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.


Last Revised: August 19, 2016

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