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Hawaii
By the Numbers

Hawaii Below is a snapshot of key features of Hawaii's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $9.4 billion
  • General Revenue as a Share of Income: 17.1%
  • Tax Revenue: $6.6 billion
  • Tax Revenue as Share of income: 12.0%
  • Personal Income Tax (Share of Tax Revenue): 23.2% (22 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 1.2 % ( 44 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 49.1 % ( 8 out of 51)
  • Property Tax (Share of Tax Revenue): 21.1 % ( 44 out of 51)
  • Other Taxes (Share of Tax Revenue): 1.9 % (50 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 1.4% - 11%
  • Standard Deduction: $2,000 ($4,000 for Married Couples)
  • Personal Exemption: $1,040
  • Dependent Exemption: $1,040
  • Earned Income Tax Credit (EITC): None
  • Top rate will decline to 8.25% when top 3 brackets expire in 2016
  • Itemized deductions and personal exemption phase out for high-income taxpayers until 2016
  • Notable capital gains preference
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 4.40% - 6.40%
  • Income Level at Which Top Rate Applies: $100,000
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2012)
  • State Sales Tax Rate: 4.00%
  • Average Local Sales Tax Rate: 0.4%
  • Average Combined State & Local Sales Tax Rate: 4.40%
  • State Sales Tax Treatment of Groceries: Taxed at regular rate, but offsetting credit/rebate is available
  • Local Sales Tax Treatment of Groceries: Taxed
  • Number of Services Taxed: 160 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Sales tax is actually a Gross Receipts Tax (GRT)
  • State sales tax applies to gasoline
  • Sales tax applies to digital goods and services
Property Tax Features (2012)
  • Provides a large homestead exemption.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.506
  • Diesel Tax Rate (per gallon): $0.526
  • Cigarette Tax Rate (per pack): $3.20
  • Estate or Inheritance Tax: Yes
  • Net Lottery Sales Per Capita: N/A
Tax Policy Oversight
  • Tax Expenditure Report: Yes, but excludes at least one major tax
  • Tax Incidence Analysis Capability: None

Last Updated October 4, 2012

Sources & Glossary