Hawaii State Tax Return

Hawaii's Official Website http://www.state.hi.us/tax/
Refund Status Hotline1-800-222-3229
General Information1-808-587-4242
Hawaii

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.

2017 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

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Filing Deadline 4/22/2018
HI Counties HI Cities
HawaiiCaptain 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
HonoluluAiea, 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
KauaiAnahola, Eleele, Hanalei, Hanamaulu, Hanapepe, Kalaheo, Kapaa, Kaumakani, Kealia, Kekaha, Kilauea, Koloa, Lawai, Lihue, Makaweli, Princeville, Waimea
MauiHaiku, Hana, Hoolehua, Kahului, Kalaupapa, Kaunakakai, Kihei, Kualapuu, Kula, Lahaina, Lanai City, Makawao, Maunaloa, Paia, Pukalani, Puunene, Wailuku