Hawaii’s state income tax system is progressive, meaning the rate you pay depends on how much you earn.
With rates ranging from 1.4% to 11%, the state has one of the highest top rates in the nation. But that 11% tax rate applies only to the highest of Hawaii’s state income tax brackets—for example, single filers making $200,000 or more.
The amount of state tax you owe ultimately will depend on factors like your taxable income, filing status, and any deductions or credits you qualify for. For longtime residents of the Aloha state and newcomers, understanding how the state calculates your taxes can help you better manage your finances.
This guide will walk you through the essentials of Hawaii state income tax for the 2024 tax year (the taxes you file in 2025).
Note you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.
Table of Contents
Hawaii state income tax ratesWhat is the standard deduction in Hawaii?Who has to file Hawaii state income tax?Other income tax considerations in HawaiiTalk to a tax expert for freeCommon Hawaii state tax creditsHow to file Hawaii state income taxHawaii state income tax rates
Hawaii’s income tax system features 12 tax brackets. These rates ensure that taxpayers contribute based on their income level, with higher earners paying a larger percentage.
State income taxes in Hawaii are typically due on April 20, giving residents a little extra time compared to the federal deadline (April 15). When April 20 falls on a weekend or holiday, the tax return will be due the next business day. If you want to avoid penalties or late fees, it’s crucial to file on time or request an extension.
The chart below briefly breaks down Hawaii’s state income tax rates, providing detailed income ranges for each filing status to help you understand where you fall and how much you might owe. Note: If your taxable income is less than $100,000, you can see the exact tax amount you owe by reviewing Hawaii’s Tax Tables.
Single and married filing separately
| If the amount on Form N-11, Line 26 (taxable income) is: | Your tax is: |
| $0 to $2,400 | 1.4% of taxable income |
| $2,401 to $4,800 | $34 plus 3.2% over $2,400 |
| $4,801 to $9,600 | $110 plus 5.5% over $4,800 |
| $9,601 to $14,400 | $374 plus 6.4% over $9,600 |
| $14,401 to $19,200 | $682 plus 6.8% over $14,400 |
| $19,201 to $24,000 | $1,008 plus 7.20% over $19,200 |
| $24,001 to $36,000 | $1,354 plus 7.6% over $24,000 |
| $36,001 to $48,000 | $2,266 plus 7.9% over $36,000 |
| $48,001 to $150,000 | $3,214 plus 8.25% over $48,000 |
| $150,001 to $175,000 | $11,629 plus 9% over $150,000 |
| $175,001 to $200,000 | $13,879 plus 10% over $175,000 |
| More than $200,000 | $16,379 plus 11% over $200,000 |
Married filing jointly
| If the amount on Form N-11, Line 26 (taxable income) is: | Your tax is: |
| $0 to $4,800 | 1.4% of taxable income |
| $4,801 to $9,600 | $67 plus 3.2% over $4,800 |
| $9,601 to $19,200 | $221 plus 5.5% over $9,600 |
| $19,201 to $28,800 | $749 plus 6.4% over $19,200 |
| $28,801 to $38,400 | $1,363 plus 6.8% over $28,800 |
| $38,401 to $48,000 | $2,016 plus 7.2% over $38,400 |
| $48,001 to $72,000 | $2,707 plus 7.6% over $48,000 |
| $72,001 to $96,000 | $4,531 plus 7.9% over $72,000 |
| $96,001 to $300,000 | $6,427 plus 8.25% over $96,000 |
| $300,001 to $350,000 | $23,257 plus 9% over $300,000 |
| $350,001 to $400,000 | $27,757 plus 10% over $350,000 |
| More than $400,000 | $32,757 plus 11% over $400,000 |
Head of household
| If the amount on Form N-11, Line 26 (taxable income) is: | Your tax is: |
| $0 to $3,600 | 1.4% of taxable income |
| $3,601 to $7,200 | $50 plus 3.2% over $3,600 |
| $7,201 to $14,400 | $166 plus 5.5% over $7,200 |
| $14,401 to $21,600 | $562 plus 6.4% over $14,400 |
| $21,601 to $28,800 | $1,022 plus 6.8% over $21,600 |
| $28,801 to $36,000 | $1,512 plus 7.2% over $28,800 |
| $36,001 to $54,000 | $2,030 plus 7.6% over $36,000 |
| $54,001 to $72,000 | $3,398 plus 7.9% over $54,000 |
| $72,001 to $225,000 | $4,820 plus 8.25% over $72,000 |
| $225,001 to $262,500 | $17,443 plus 9% over $225,000 |
| $262,501 to $300,000 | $20,818 plus 10% over $262,500 |
| More than $300,000 | $24,568 plus 11% over $300,000 |
Source: Hawaii Department of Taxation
What is the standard deduction in Hawaii?
The standard deduction reduces the amount of income subject to tax, potentially lowering your overall tax bill. It’s a straightforward option for taxpayers who don’t itemize all their transactions throughout the year. Itemizing deductions involves listing eligible tax deductions individually to reduce taxable income instead of taking a standard deduction.
In Hawaii, the standard deduction amounts for the 2024 tax year are:
- Single or married filing separately: $4,400
- Married filing jointly or qualifying widow(er): $8,800
- Head of household: $6,424
Choosing the standard deduction simplifies tax filing and is often a better option if your itemized deductions total less than the standard deduction for your filing status.
Who has to file Hawaii state income tax?
Hawaii residents must file income tax returns (depending on residency status, which we’ll explore below) with gross income above the following thresholds for the 2024 tax year:
| Filing Status | Age | Gross Income Threshold |
| Single | Under 65 | $5,544 |
| 65 or older | $6,688 | |
| Married Filing Jointly | Both under 65 | $11,088 |
| One 65 or older | $12,232 | |
| Both 65 or older | $13,376 | |
| Married Filing Separately | Any age | $5,544 |
| Head of Household | Under 65 | $7,568 |
| 65 or older | $8,712 | |
| Qualified Surviving Spouse | Under 65 | $9,944 |
| 65 or older | $11,088 |
Additionally, anyone “doing business” during the taxable year is required to file a Hawaii tax return, even if no taxable income is derived from those activities. “Doing business” involves any activity that generates economic gain, such as earning rental income from Hawaii properties. Filing your income taxes on time ensures compliance with Hawaii’s tax laws and helps avoid potential penalties.
How Hawaii residency impacts tax filing
Hawaii has three residency statuses for tax purposes: resident, part-year resident, and nonresident. Your residency status determines how your income is taxed and which forms you need to file.
The chart below outlines each residency status, who qualifies, and how income is taxed in Hawaii:
| Residency status | Definition | How Hawaii state taxes income |
| Resident | Someone domiciled in Hawaii or residing there for more than 200 days in a year unless evidence shows their stay is temporary. | Taxed on income from all sources. |
| Part-year resident | Someone who was a resident for part of the year and a nonresident for the rest. Includes those who moved in or out of Hawaii during the year. | Taxed on all income earned during residency and Hawaii-sourced income during nonresidency. |
| Nonresident | Someone in Hawaii temporarily (or not at all) with a permanent domicile elsewhere. | Taxed only on Hawaii-sourced income. |
Other income tax considerations in Hawaii
Hawaii taxes certain types of income differently, offering exemptions and unique rules for specific income sources. Here’s a breakdown of key considerations:
- Retirement and pension income tax: Hawaii does not tax qualifying employer-funded pension plan distributions; deferred compensation plan distributions may be taxable. Hawaii does not tax first-tier Railroad Retirement Act benefits.
- Investment income tax: Capital gains are taxed at the same rate as personal income.
- Social Security income tax: Hawaii does not tax Social Security benefits.
- Estate tax: Hawaii imposes an estate tax on estates exceeding $5.49 million, with rates from 10% to 20%.
- Military income tax: The first $8,082 of reserve component pay is exempt from Hawaii state tax. Full-time active duty military pay earned by members of the military with Hawaii as their state of legal residence, is taxable in Hawaii.
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Common Hawaii state tax credits
Hawaii offers several tax credits to help reduce your state income tax liability. Here’s a quick guide:
| Tax credit | Description | Amount |
| Earned Income Tax Credit (EITC) | State credit equal to 40% of the federal Earned Income Tax Credit. | 40% of the federal credit; maximum federal credit is $7,830 for the 2024 tax year. |
| Child and Dependent Care Tax Credit | Credit for childcare expenses, up to a maximum of $10,000 for one child or $20,000 for two. | Up to $20,000. |
| Refundable Food/Excise Tax Credit | Available to those with federal AGI under $60,000 ($40,000 for single filers). | Varies by adjusted gross income (AGI). |
| Low-Income Household Renters Credit | For renters with Hawaii AGI under $30,000 who paid over $1,000 in rent during the year. | Amount varies |
| Child Passenger Restraint System Credit | Credit for purchasing a compliant child car seat or booster seat. | $25 per tax return |
How to file Hawaii state income tax
Navigating Hawaii’s state income tax laws, deductions, and credits might feel overwhelming, but TurboTax makes it simple and stress-free.
With TurboTax, you can confidently file your 2024 Hawaii state income taxes and claim every deduction and credit you qualify for. Whether you’re a resident, nonresident, or part-year resident, our user-friendly platform enables you to do your taxes yourself and get the maximum refund available.
Prefer expert help? TurboTax can connect you with a Hawaii tax expert for tailored advice—or have them file your taxes for you.