Imposed on the net weight of passenger and commercial vehicles. State tax rates are (HRS §249-33):

  • 1.75¢ per lb. for vehicles weighing up to 4,000 lbs.
  • 2.00¢ per lb. for vehicles weighing over 4,000 to 7,000 lbs.
  • 2.25¢ per lb. for vehicles weighing over 7,000 lbs. to 10,000 lbs.
  • $300 flat rate for vehicles weighing over 10,000 lbs.

County vehicle weight taxes are additional:

  • City & County of Honolulu, commercial vehicles, 7.5¢ per lb.; passenger vehicles, 7.0¢ per lb.; minimum $12 (Rev. Ord. Honolulu §41-17.1);
  • Hawaii County, commercial 2.5¢ per lb.; passenger vehicles,1.25¢ per lb. and a $12 minimum (Hawaii County Code §§24-17 and -18);
  • Maui County, commercial 5.36¢ per lb.; passenger 3.5¢ per lb. and a $12 minimum (Maui County Code §3.24.030; Ord. 5217 (2021));
  • Kauai County, commercial 3¢ per lb.; passenger 2¢ per lb. with $12 minimum (Kauai County Code §5-2.3).

In all counties, noncommercial vehicles not weighing more than 6,500 pounds are eligible to be taxed at the rate for passenger vehicles.

The State imposes an annual vehicle registration fee of $45,  An additional registration surcharge fee is imposed on electric vehicles and alternative fuel vehicles of $50 per year.  (HRS § 249-31)

  • Maui County also imposes an annual highway improvement fee of $100 on electric vehicles and $50 for hybrid electric vehicles.  Ord. 5217 (2021).

Distribution: State share goes to state highway fund.  County share goes to county highway funds.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2021 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

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