How Much Is Income Tax in Hawaii?

The Hawaii state income tax is structured as a progressive tax system, meaning the more income you earn, the higher the tax rate you’ll pay. For the 2024 tax year (filed in 2025), Hawaii’s income tax rates range from 1.4% to 11%. These rates are applied to different income brackets, meaning your taxable income is divided into segments, each taxed at the corresponding rate. The exact amount you owe will depend on your filing status, deductions, and credits.

Understanding Hawaii’s Income Tax Brackets

Hawaii’s income tax system utilizes a graduated tax system, employing multiple tax brackets that apply progressively as income increases. This ensures that lower-income individuals pay a smaller percentage of their income in taxes than those with higher incomes. The tax brackets are revised annually to account for inflation.

2024 Tax Brackets (For Filing in 2025)

Below are the 2024 Hawaii state income tax brackets for single filers, married filing jointly, and heads of household:

Single Filers:

• 1.4% on income up to $2,400
• 3.2% on income between $2,401 and $4,800
• 5.5% on income between $4,801 and $9,600
• 6.4% on income between $9,601 and $14,400
• 6.8% on income between $14,401 and $19,200
• 7.2% on income between $19,201 and $24,000
• 7.6% on income between $24,001 and $36,000
• 7.9% on income between $36,001 and $48,000
• 8.25% on income between $48,001 and $150,000
• 9% on income between $150,001 and $175,000
• 10% on income between $175,001 and $200,000
• 11% on income over $200,000

Married Filing Jointly/Qualifying Widow(er):

• 1.4% on income up to $4,800
• 3.2% on income between $4,801 and $9,600
• 5.5% on income between $9,601 and $19,200
• 6.4% on income between $19,201 and $28,800
• 6.8% on income between $28,801 and $38,400
• 7.2% on income between $38,401 and $48,000
• 7.6% on income between $48,001 and $72,000
• 7.9% on income between $72,001 and $96,000
• 8.25% on income between $96,001 and $300,000
• 9% on income between $300,001 and $350,000
• 10% on income between $350,001 and $400,000
• 11% on income over $400,000

Head of Household:

• 1.4% on income up to $3,600
• 3.2% on income between $3,601 and $7,200
• 5.5% on income between $7,201 and $14,400
• 6.4% on income between $14,401 and $21,600
• 6.8% on income between $21,601 and $28,800
• 7.2% on income between $28,801 and $36,000
• 7.6% on income between $36,001 and $54,000
• 7.9% on income between $54,001 and $72,000
• 8.25% on income between $72,001 and $225,000
• 9% on income between $225,001 and $262,500
• 10% on income between $262,501 and $300,000
• 11% on income over $300,000

Important Note: These brackets are subject to change. Always consult the official Hawaii Department of Taxation website for the most current information.

Factors Affecting Your Hawaii Income Tax

Several factors influence the amount of income tax you pay in Hawaii, aside from your gross income and filing status. These include:

• Deductions: Standard deduction amounts vary depending on filing status and can significantly reduce your taxable income. Itemized deductions may also be applicable if they exceed the standard deduction.
• Credits: Hawaii offers various tax credits, such as the refundable food/excise tax credit, the child and dependent care tax credit, and the earned income tax credit (EITC), which can directly reduce your tax liability.
• Exemptions: Although personal exemptions have been eliminated at the federal level, Hawaii still offers a personal exemption and an additional exemption for those age 65 or older, or who are blind or deaf.
• Taxable Income: Your tax is calculated based on your taxable income, which is your gross income less deductions and exemptions.

Hawaii Income Tax vs. Federal Income Tax

It’s crucial to remember that Hawaii state income tax is entirely separate from federal income tax. You’ll need to file both state and federal income tax returns annually. Federal income tax rates and brackets differ significantly from Hawaii’s. Therefore, it is important not to confuse the two when calculating your total tax liability.

Frequently Asked Questions (FAQs)

1. What is the standard deduction in Hawaii for the 2024 tax year?

The standard deduction amounts for the 2024 tax year are:

• Single: $2,400
• Married Filing Jointly/Qualifying Widow(er): $4,800
• Married Filing Separately: $2,400
• Head of Household: $3,600

2. Does Hawaii have a refundable food/excise tax credit?

Yes, Hawaii offers a refundable food/excise tax credit to help offset the burden of sales taxes on low-income residents. Eligibility and credit amounts are based on income and household size. Check Form N-304 to apply for the credit.

3. How do I file my Hawaii state income tax return?

You can file your Hawaii state income tax return online, through the mail, or with the assistance of a tax professional. The Hawaii Department of Taxation offers online filing options through its website.

4. What is the due date for filing Hawaii state income taxes?

The due date for filing Hawaii state income taxes typically aligns with the federal income tax deadline, which is usually April 15th. If that date falls on a weekend or holiday, the deadline is shifted to the next business day. Extensions are available, but they generally only extend the time to file, not the time to pay.

5. What form do I use to file my Hawaii state income tax return?

The primary form used to file your Hawaii state income tax return is Form N-11, the Individual Income Tax Return. Other forms may be required depending on your specific circumstances, such as forms for itemized deductions, credits, or adjustments to income.

6. How does Hawaii’s income tax compare to other states?

Hawaii has a relatively high income tax burden compared to other states. Its top tax rate of 11% is among the highest in the nation. However, the progressive nature of the tax system ensures that lower-income individuals pay a smaller percentage of their income in taxes.

7. Are Social Security benefits taxable in Hawaii?

Yes, Hawaii generally taxes Social Security benefits in the same manner as the federal government.

8. Can I deduct my federal income taxes paid on my Hawaii state return?

No, Hawaii does not allow you to deduct federal income taxes paid on your Hawaii state income tax return.

9. What is the Hawaii state tax ID number, and where do I find it?

The Hawaii state tax ID number, also known as the Tax Identification Number (TA), General Excise Tax (GE), or Withholding Identification Number (WH), is a number assigned by the Department of Taxation to businesses and individuals who are required to collect and remit taxes to the state. This number is often found on business licenses, tax documents previously filed with the state, or by contacting the Hawaii Department of Taxation.

10. Does Hawaii have a sales tax?

No, Hawaii does not have a traditional sales tax. Instead, it levies a General Excise Tax (GET), which is a tax on gross income from virtually all business activities in the state. The GET rate is typically 4% (4.5% on Oahu), but can be higher in certain situations. This tax is usually passed on to consumers, making it function somewhat similarly to a sales tax.

11. What is the difference between a tax deduction and a tax credit in Hawaii?

A tax deduction reduces your taxable income, while a tax credit directly reduces the amount of tax you owe. Tax credits are generally more valuable than tax deductions, dollar for dollar.

12. Where can I find more information about Hawaii state income taxes?

You can find more information about Hawaii state income taxes on the Hawaii Department of Taxation website (tax.hawaii.gov). The website provides access to tax forms, instructions, publications, and other resources. You can also contact a tax professional for personalized advice.