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Hawaii Basic Business Taxes

Corporate Taxes & Incentives Guide
Corporate Income Tax: 4.4 percent on first $25,000 of taxable income; 5.4 percent on income over $25,000 but not over $100,000; 6.4 percent on amount over $100,000 of taxable income

Corporate Organization and Qualification Fees: $50 for filing articles of incorporation for instate corporation or out-of-state corporation registration ($75 for expedited processing)

General Excise (Sales) and Use Tax: Rate ranges from 0.5 percent to 4 percent of the value of gross income according to type of business; 4 percent on retail sales of goods and services (except those exported); 0.5 percent on manufacturing or wholesaling (except for exported goods and services). Effective Jan. 1, 2007, activities with a business purpose on the island of Oahu which are subject to the 4 percent GET rate are also subject to an additional 0.5 percent tax for the City and County of Honolulu's mass transit system.

Property Tax: Real property tax rates are set and collected by the four counties; for FY 2014 commercial rate is $12.40 per $1,000 valuation in the City and County of Honolulu; $10.05 per $1,000 valuation on land in Hawaii County; $8.00 per $1,000 valuation on land in Kauai County; and $7.05 per $1,000 valuation on land in Maui County; property assessed at 100 percent of fair market value; no tax on personal property

Hawaii State Contact Information:
State of Hawaii
Department of Business, Economic Development and Tourism
State of Hawaii
P.O. Box 2359
Honolulu, HI 96804
(808) 586-2355
Fax: (808) 586-2427
Incentive and tax information is provided to Area Development by each state's economic development or commerce agency for information purposes only and is subject to revision at any time by the state government. Please contact the state agency directly for full requirements and offerings. This information was last updated November 2014.

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