Hawaii State Tax Return
| Hawaii's Official Website | http://www.state.hi.us/tax/ |
| Refund Status Hotline | 1-800-222-3229 |
| General Information | 1-808-587-4242 |
Hawaii Individual Income Tax Provisions
There are three different individual tax systems used to tax residents' incomes on a state level: joint, combined, and a combination of the first two. Hawaii choses to use a joint system, which means that married couples combine both of their incomes into a single amount subject to taxation. The federal government uses a similar process for joint filers. Hawaii recognizes same-sex married couples and those in a civil union, and taxes them the same as opposite-sex couples.
Tax base is structured with the federal guidelines as a model, using federal adjusted gross income. While Hawaii uses the federal system as a guide, the state laws have a few notable differences.
Exemptions
Certain income is exempt from inclusion in the tax base for Hawaii state taxes:
- Interest from U.S. Government Bonds
- Public, civil service, and military pension (private pension also exempt if funded by the employer)
- Social Security benefits
- Active Duty Military income exempt up to $6,076 for National Guard and Reserve members, along with CZE
Hawaii also taxes some income that is generally exempt by the federal government, such as certain student loan interest and adoption benefits provided by employers.
Deductions
Hawaii also offers deductions that can help taxpayers save some money when they file their taxes. The standard deduction in state is as follows:
- Single/Married filing Single: $2,200
- Married filing jointly: $4,400
- Head of Household: $3,212
There are limits on deductions based on certain AGI thresholds. State and local taxes can't be deducted by taxpayers with an AGI of:
- Single/Married filing Single: $100,000 +
- Head of Household: $150,000 +
- Married filing Jointly $200,000
Itemized deductions are also limited by AGI thresholds. Certain deductions at the federal level, such as education expenses are also taxed in Hawaii.
2023 Hawaii Tax Rates
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $2,400 | 1.4% of the amount over $0 |
| $2,400 | $4,800 | $33.60 plus 3.2% of the amount over $2,400 |
| $4,800 | $9,600 | $110.40 plus 5.5% of the amount over $4,800 |
| $9,600 | $14,400 | $374.40 plus 6.4% of the amount over $9,600 |
| $14,400 | $19,200 | $681.60 plus 6.8% of the amount over $14,400 |
| $19,200 | $24,000 | $1,008 plus 7.2% of the amount over $19,200 |
| $24,000 | $36,000 | $1,353.60 plus 7.6% of the amount over $24,000 |
| $36,000 | $48,000 | $2,265.60 plus 7.9% of the amount over $36,000 |
| $48,000 | $150,000 | $3,213.60 plus 8.25% of the amount over $48,000 |
| $150,000 | $175,000 | $11,628.60 plus 9% of the amount over $150,000 |
| $175,000 | $200,000 | $13,878.60 plus 10% of the amount over $175,000 |
| $200,000 | - | $16,378.60 plus 11% of the amount over $200,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $4,800 | 1.4% of the amount over $0 |
| $4,800 | $9,600 | $67.20 plus 3.2% of the amount over $4,800 |
| $9,600 | $19,200 | $220.80 plus 5.5% of the amount over $9,600 |
| $19,200 | $28,800 | $748.80 plus 6.4% of the amount over $19,200 |
| $28,800 | $38,400 | $1,363.20 plus 6.8% of the amount over $28,800 |
| $38,400 | $48,000 | $2,016 plus 7.2% of the amount over $38,400 |
| $48,000 | $72,000 | $2,707.20 plus 7.6% of the amount over $48,000 |
| $72,000 | $96,000 | $4,531.20 plus 7.9% of the amount over $72,000 |
| $96,000 | $300,000 | $6,427.20 plus 8.25% of the amount over $96,000 |
| $300,000 | $350,000 | $23,257.20 plus 9% of the amount over $300,000 |
| $350,000 | $400,000 | $27,757.20 plus 10% of the amount over $350,000 |
| $400,000 | - | $32,757.20 plus 11% of the amount over $400,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $2,400 | 1.4% of the amount over $0 |
| $2,400 | $4,800 | $33.60 plus 3.2% of the amount over $2,400 |
| $4,800 | $9,600 | $110.40 plus 5.5% of the amount over $4,800 |
| $9,600 | $14,400 | $374.40 plus 6.4% of the amount over $9,600 |
| $14,400 | $19,200 | $681.60 plus 6.8% of the amount over $14,400 |
| $19,200 | $24,000 | $1,008 plus 7.2% of the amount over $19,200 |
| $24,000 | $36,000 | $1,353.60 plus 7.6% of the amount over $24,000 |
| $36,000 | $48,000 | $2,265.60 plus 7.9% of the amount over $36,000 |
| $48,000 | $150,000 | $3,213.60 plus 8.25% of the amount over $48,000 |
| $150,000 | $175,000 | $11,628.60 plus 9% of the amount over $150,000 |
| $175,000 | $200,000 | $13,878.60 plus 10% of the amount over $175,000 |
| $200,000 | - | $16,378.60 plus 11% of the amount over $200,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $3,600 | 1.4% of the amount over $0 |
| $3,600 | $7,200 | $50.40 plus 3.2% of the amount over $3,600 |
| $7,200 | $14,400 | $165.60 plus 5.5% of the amount over $7,200 |
| $14,400 | $21,600 | $561.60 plus 6.4% of the amount over $14,400 |
| $21,600 | $28,800 | $1,022.40 plus 6.8% of the amount over $21,600 |
| $28,800 | $36,000 | $1,512 plus 7.2% of the amount over $28,800 |
| $36,000 | $54,000 | $2,030.40 plus 7.6% of the amount over $36,000 |
| $54,000 | $72,000 | $3,398.40 plus 7.9% of the amount over $54,000 |
| $72,000 | $225,000 | $4,820.40 plus 8.25% of the amount over $72,000 |
| $225,000 | $262,500 | $17,442.90 plus 9% of the amount over $225,000 |
| $262,500 | $300,000 | $20,817.90 plus 10% of the amount over $262,500 |
| $300,000 | - | $24,567.90 plus 11% of the amount over $300,000 |
eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.
When you prepare a federal return with eTax.com, we make it quick and easy to complete your Hawaii state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.
File My Federal & Hawaii State Returns!
| Hawaii | Services Available |
| Preparation | Preparation of a state tax return for Hawaii is available for $29.95. |
| E-File | E-File is available for Hawaii. |
| Direct Deposit | Direct Deposit is available for Hawaii. |
| Non-Resident Preparation | Non-resident HI state return's are available upon request. |
| Non-Resident E-File | E-Filing non-resident HI state returns is not available. |
| Filing Deadline | 4/18/2023 |
| HI Counties | HI Cities |
| Hawaii | Captain Cook, Hakalau, Hawaii National Pa, Hawi, Hilo, Holualoa, Honaunau, Honokaa, Honomu, Kailua Kona, Kamuela, Kapaau, Keaau, Kealakekua, Keauhou, Kurtistown, Laupahoehoe, Mountain View, Naalehu, Ninole, Ocean View, Ookala, Paauhau, Paauilo, Pahala, Pahoa, Papaaloa, Papaikou, Pepeekeo, Volcano, Waikoloa |
| Honolulu | Aiea, Barbers Point NAS, Camp H M Smith, Ewa Beach, Fort Shafter, Haleiwa, Hauula, Hickam AFB, Honolulu, Kaaawa, Kahuku, Kailua, Kaneohe, Kapolei, Kunia, Laie, M C B H Kaneohe Ba, Mililani, Pearl City, Pearl Harbor, Schofield Barracks, Tripler Army Medic, Wahiawa, Waialua, Waianae, Waimanalo, Waipahu, Wake Island, Wheeler Army Airfi |
| Kauai | Anahola, Eleele, Hanalei, Hanamaulu, Hanapepe, Kalaheo, Kapaa, Kaumakani, Kealia, Kekaha, Kilauea, Koloa, Lawai, Lihue, Makaweli, Princeville, Waimea |
| Maui | Haiku, Hana, Hoolehua, Kahului, Kalaupapa, Kaunakakai, Kihei, Kualapuu, Kula, Lahaina, Lanai City, Makawao, Maunaloa, Paia, Pukalani, Puunene, Wailuku |
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