general excise tax

Hawaii does not have a sales tax, but collects a general excise tax on the gross income, receipts or proceeds of all business activities at the following rates:

  • 0.15% on insurance commission
  • 0.50% on wholesaling, manufacturing, producing, wholesale services and use tax on imports for resale
  • 4.166% on retail sale of goods, sale of services, contracting, commissions, rent, interest and other activities.  (4.712% on Oahu)

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property tax

In Hawaii, personal property is not subject to taxation; real property, land and improvements are assessed by the County of Maui.  Significant property tax advantages include a$300,000 owner-occupied home tax exemption.  

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transient accommodations tax

Gross rental income that is earned from providing accommodations that are occupied for less than 180 consecutive days is assessed a transient accommodations tax (TAT) of 7.25%.

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unemployment compensation

Hawaii’s unemployment compensation tax rate is determined by a multi-contribution schedule, whereby an employer’s contribution rate varies between 0% and 5.4%. In addition, employers pay a .05% employment and training fund assessment on taxable wages paid to employees.

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use tax

Personal property that is imported or purchased from an out-of-state seller for use or further sale in Hawaii is assessed a use tax at the following rates:

  • 0.5% on imported goods for retail
  • 4% on all other imports

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workers compensation

Hawaii’s workers compensation premium rates are lower than California, Florida, Texas and New York, as well as several other states.

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