State Reference · Tax Year 2026
Hawaii (HI)
Graduated 1.4%–11%
Hawaii Department of Taxation · Main form: Form N-11 · Due April 20, 2027
Rates & brackets
Top rate11% >$200k single / >$400k MFJ
Standard deduction$4,400 single / $8,800 MFJ
Personal / dependent$1,144 exemption / dep (2025 base; indexed)
Filing logistics
Main formForm N-11
Filing dueApril 20, 2027
E-file portalHawaii Tax Online
AgencyHawaii Department of Taxation
Major credits
- Refundable food/excise tax credit
- Renter's credit
- Child & dependent care credit
Sales & property tax
Sales tax4% GET + 0.5% Oahu county surcharge (imposed on business, passed through)
Property taxCounty-imposed; low rates but split by property class
Preparer notes
- GET taxes services (not just goods) — different from most state sales taxes.
- Filing due April 20, not April 15.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.