Hawaii Sales Tax Guide 2025: A Step-by-Step Guide for Businesses

Hawaii Sales Tax: 2025 Overview

Sales tax in Hawaii is implemented as a General Excise Tax (GET) at a 4% statewide rate in 2025, with county surcharges of 0.5%, bringing the total rate to 4.5% in many areas. Hawaii does not participate in the Streamlined Sales Tax initiative (SSUTA), and the GET applies broadly to both goods and services.

Renowned for its comprehensive tax base, Hawaii’s GET impacts nearly every business transaction.

Hawaii Sales Tax Due Date

In Hawaii, the due dates for paying sales taxes, known as the General Excise Tax (GET), depend on your assigned filing frequency, which is determined by your total taxable income.

Filing Frequency	Criteria	Due Date
Monthly	Required for businesses with over $4,000 in monthly gross income.	Due on the 20th of the following month.
Quarterly	For businesses with $4,000 or less in monthly gross income.	Due on the 20th of the month following the quarter (e.g., April 20 for Q1).
Semiannual	For businesses with $2,000 or less in monthly gross income.	Due on July 20 and January 20 of the following year.
Annual	For businesses with $1,000 or less in annual gross income.	Due on January 20 of the following year.

Key Notes

• Late filings or payments may result in penalties and interest, so timely compliance is critical.
• Payments and filings can be completed through the Hawaii Tax Online Portal.
• Ensure you meet specific Hawaii GET rules and file appropriate forms for your business classification.

Hawaii State Sales Tax Rate in 2025

Hawaii imposes a General Excise Tax (GET) instead of a traditional sales tax, applied at 4%, with county surcharges up to 4.5%, depending on the location.

Tax Type	Rate	Description
General Excise Tax (GET)	4%	Applied to most goods, services, and business activities statewide.
County Surcharges	Up to 0.5%	Additional surcharges in specific counties, such as Oahu (4.5% total).

Notes

• Hawaii’s GET is a tax on gross income, meaning businesses are taxed on their revenue, not just on final sales.
• Unlike traditional sales taxes, the GET is technically imposed on businesses but is often passed on to consumers.

2025 Hawaii Counties GET Rates Table

Below is a table highlighting the counties in Hawaii and their respective General Excise Tax (GET) rates, which include both the state and county surcharges:

County	State GET Rate	County Surcharge	Total GET Rate
Hawaii (Big Island)	4.0%	0.5%	4.5%
Honolulu (Oahu)	4.0%	0.5%	4.5%
Kauai	4.0%	0.5%	4.5%
Maui	4.0%	0.5%	4.5%
Kalawao	4.0%	0.0%	4.0%

Notes

• Hawaii imposes a General Excise Tax (GET) instead of a traditional sales tax, which is applied to most goods, services, and business activities.
• The GET is technically a tax on businesses but is often passed on to consumers at the point of sale.
• Rates are uniform within each county and include the state’s 4% base rate plus any applicable county surcharge.
• For more information, visit the Hawaii Department of Taxation.

Hawaii Sales Tax Calculator Example with Customers in Multiple Locations

An online retailer based in California establishes economic nexus in Hawaii by exceeding $100,000 in annual sales or 200 transactions, requiring them to collect and remit the General Excise Tax (GET) for purchases made by Hawaii residents. The retailer makes sales to customers in multiple counties, each with different GET rates.

Detail	Description
Business	Online retailer based in California with economic nexus in Hawaii.
Customer Purchases	Customer A in Honolulu $1,200 total, $800 taxable, $400 exempt (e.g., groceries or medications). Customer B in Maui $900 total, $600 taxable, $300 exempt. Customer C in Hawaii County $500 total, $400 taxable, $100 exempt.
Customer Locations	Honolulu (Oahu) 4.5% total GET rate. Maui 4.5% total GET rate. Hawaii County (Big Island) 4.0% total GET rate.

Hawaii Sales Tax Calculations

Customer	Taxable Amount	GET Rate	Total Tax Due
Customer A	$800	$800 × 4.5% = $36.00	$36.00
Customer B	$600	$600 × 4.5% = $27.00	$27.00
Customer C	$400	$400 × 4.0% = $16.00	$16.00

Total Sales Tax Due in Hawaii

$36.00 (Customer A) + $27.00 (Customer B) + $16.00 (Customer C) = $79.00

Key Considerations for Businesses

• Location Accuracy: Confirm customer addresses to apply the correct county-specific GET rates. For example, Honolulu and Maui have a 4.5% GET rate, while Hawaii County has a 4.0% rate.
• Exemption Management: Identify and document exemptions, such as for certain types of wholesale sales or exempt services, and apply the correct rates accordingly.
• Tax Reporting: Accurately track taxable and exempt sales by county for proper filing and timely remittance through the Hawaii Tax Online portal.

Is there a Hawaii SaaS sales tax?

Yes, Hawaii imposes the General Excise Tax (GET) on Software as a Service (SaaS) products, as SaaS is treated as taxable business activity.

Category	Details	Examples
General Excise Tax (GET)	SaaS products are subject to Hawaii’s 4% General Excise Tax (GET), with surcharges in certain counties (e.g., 4.5% on Oahu).	Cloud-based accounting software, CRM tools.
No Exemptions	Unlike traditional sales tax systems, Hawaii’s GET applies to nearly all business transactions, including SaaS.	All SaaS subscriptions taxed.
Requirements for Businesses	SaaS providers conducting business in Hawaii or serving Hawaii-based customers are required to collect and remit GET.	Out-of-state providers meeting nexus thresholds.

Additional Considerations

• Hawaii’s GET applies to the gross income from SaaS sales, as it is technically a tax on the business rather than the consumer.
• Businesses can streamline compliance by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings for Hawaii's GET.
• For further guidance, consult the Hawaii Department of Taxation or a tax professional.

Is there sales tax on clothing in Hawaii?

Yes, Hawaii imposes a General Excise Tax (GET) on clothing, as it applies to most goods and services:

Category	Details
General Excise Tax (GET)	Clothing purchases are subject to Hawaii's General Excise Tax, which is applied at a rate of 4%, with additional surcharges in certain counties (e.g., Oahu: 4.5%).
No Specific Exemptions	Unlike traditional sales tax systems, Hawaii's GET does not include exemptions for clothing or footwear.
Impact on Retailers	The GET is often passed on to consumers at the point of sale but is technically a tax on businesses.

FAQs

What is the sales tax rate percentage in Hawaii?

Hawaii imposes a 4% General Excise Tax (GET) statewide, with county surcharges of 0.5%, resulting in a combined rate of up to 4.5%.

How do you calculate Hawaii sales tax?

To calculate Hawaii’s GET, multiply the taxable amount by 4% (state rate) plus any applicable 0.5% county surcharge. Ensure exemptions and deductions are applied.

Sales Tax Nexus in Hawaii

Sales tax nexus in Hawaii establishes a business's obligation to collect and remit the General Excise Tax (GET), triggered by physical presence, economic activity, or relationships with in-state entities.

Type of Nexus	Description	Threshold/Criteria
Physical Nexus	Created by having a physical presence in Hawaii, such as a location, employees, or inventory.	Office, warehouse, storefront, or employees operating in Hawaii.
Economic Nexus	Triggered by making substantial sales into Hawaii, even without a physical presence.	More than $100,000 in gross sales or 200 separate transactions in the current or previous year.
Affiliate Nexus	Created through relationships with in-state businesses that help facilitate sales.	A Hawaii-based affiliate promotes or sells products for the out-of-state retailer.
Marketplace Nexus	Applies to sales made through marketplace facilitators operating in Hawaii.	Facilitators must collect and remit GET on behalf of sellers.
Inventory Nexus	Triggered by storing inventory in Hawaii, even if through a third party (e.g., warehouses).	Any physical inventory located in Hawaii.
Employee or Agent Nexus	Having employees, independent contractors, or agents perform services in Hawaii.	Sales or service activities conducted by representatives in Hawaii.

Notes

• Hawaii uses both physical presence and economic presence to determine nexus for the General Excise Tax (GET).
• Businesses with nexus in Hawaii must register for a GET license and collect GET on taxable sales, including both goods and services.
• Marketplace facilitators are responsible for collecting and remitting GET for third-party sales made through their platforms.

FAQs

What is the sales tax nexus in Hawaii?

Sales tax nexus in Hawaii is established through physical presence or economic nexus, triggered by exceeding $100,000 in annual sales or 200 transactions within the state.

Hawaii Sales Tax Exemptions in 2025

In 2025, Hawaii maintains its 4% General Excise Tax (GET), with exemptions for prescription medications, prosthetics, and some medical services.

What is a Hawaii state tax-exempt certificate?

A Hawaii state tax-exempt certificate, also known as Form G-17, is a document that allows eligible buyers to make tax-exempt purchases in Hawaii. It certifies that the buyer qualifies for an exemption under Hawaii's General Excise Tax (GET) law.

• Purpose: Used for transactions exempt from the General Excise Tax (GET), such as purchases by government agencies, nonprofit organizations, or for resale purposes.
• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid being charged GET.
• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

Exemption Category	Description	Examples
Resale	Items purchased for resale.	Products bought by retailers for inventory.
Manufacturing	Materials or equipment used directly in production.	Raw materials, machinery for production.
Nonprofit Organizations	Tax-exempt entities making qualified purchases.	Purchases by charitable organizations.
Government Agencies	Federal, state, or local government entities.	Supplies or equipment bought by government offices.

What is exempt from sales tax in Hawaii?

Over 70% of Hawaii businesses highlight tax compliance as a top priority due to the unique General Excise Tax (GET). This table simplifies Hawaii's key exemptions to help businesses stay compliant:

Category	Exempt Items
Essential Goods	Prescription drugs, prosthetics, and durable medical equipment.
Nonprofit Organizations	Purchases made by qualifying charitable, religious, and educational organizations.
Government Entities	Transactions involving federal, state, and local government entities.
Services	Most professional services, including medical, legal, and accounting services, are exempt from the General Excise Tax (GET).
Resale	Goods purchased for resale are exempt if the proper resale certificate is provided.
Exported Goods	Goods and services sold to customers outside Hawaii are exempt from GET.
Occasional Sales	Casual or isolated sales by individuals not engaged in regular business activities.

Additional Notes

• Hawaii imposes a General Excise Tax (GET) rather than a traditional sales tax. The GET applies to most goods and services at various rates.
• Exemptions may require proper documentation, such as exemption or resale certificates.

Hawaii Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in Hawaii.

How do I get a Hawaii sales tax permit?

To obtain a sales tax permit in Hawaii, follow these steps:

• Register Online: Visit the Hawaii Tax Online portal to start your registration for the General Excise Tax (GET).
• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.
• Pay the Registration Fee: Hawaii charges a one-time registration fee of $20 for obtaining a GET license.
• Receive Your Permit: Once approved, you'll receive a Hawaii GET license, which allows you to collect and remit the General Excise Tax.
• Note: Hawaii’s GET applies to most goods, services, and business activities, requiring businesses with physical or economic nexus to register.

How do I submit a Hawaii sales tax registration?

To register for Hawaii sales tax, follow these steps. Hawaii also offers customer support for registration through the Hawaii Department of Taxation at (808) 587-4242.

Determine if You Need to Register

You must register for Hawaii sales tax (General Excise Tax, GET) if your business:

• Has a physical presence (nexus) in Hawaii (e.g., office, warehouse, employees).
• Meets economic nexus thresholds by making over $100,000 in gross income or 200 or more separate transactions annually in Hawaii.

Gather Required Information

Before starting, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.
• Address Details: Physical and mailing addresses.
• Business Type: LLC, sole proprietorship, corporation, etc.
• Sales Estimates: Estimated taxable gross income in Hawaii.
• Bank Account Information: For filing and payment setup.

Register Online

• Visit the Hawaii Department of Taxation website to understand more about tax regulation in the state.
• Create an account or log in to the Hawaii Tax Online portal.
• Select Register a New Business and follow the prompts to complete your registration for the General Excise Tax.

Submit Application

• Review the form for accuracy before submitting.
• Once approved, you will receive a Hawaii Tax Identification Number, which allows you to collect and remit GET.

Begin Collecting and Filing General Excise Tax

• Start collecting General Excise Tax on taxable transactions in Hawaii.
• File and remit collected GET through the Hawaii Tax Online portal based on your assigned filing frequency (monthly, quarterly, or annually).

Hawaii Sales Tax Filing

This section breaks down Hawaii's sales tax requirements, including filing rules, taxable items, and permits.

What are the main Hawaii filing requirements?

Hawaii General Excise Tax (GET) filing requirements depend on the size and frequency of taxable sales:

• Filing Frequency: Businesses must file monthly, quarterly, or semiannually based on their total GET liability.
• Due Date: Returns are due on the 20th of the month following the reporting period.
• Filing Method: Returns must be filed electronically through the Hawaii Tax Online portal.
• Additional Requirements: Businesses must report all taxable and exempt gross receipts and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Filing Frequency	Criteria
Monthly	For businesses with $4,000 or more in GET liability per year.
Quarterly	For businesses with $1,000 to $3,999 in GET liability per year.
Semiannually	For businesses with less than $1,000 in GET liability per year.

Note: Hawaii’s GET applies broadly to goods, services, and business activities. Businesses should ensure accurate reporting of gross receipts, deductions, and exemptions. Electronic filing is mandatory for most businesses.

What does Hawaii sales tax apply to?

Hawaii's General Excise Tax (GET) applies broadly to goods, services, and business activities, with certain exemptions such as for prescription medications and prosthetics.

Category	Description	Examples
Tangible Personal Property	Most goods sold in Hawaii.	Furniture, electronics, clothing.
Taxable Services	Services are subject to GET.	Professional services, cleaning services, repairs.
Digital Goods	Digital products transferred electronically.	Prewritten software, e-books, digital media.
Leases and Rentals	Rentals of equipment and property.	Equipment rentals, car rentals.
Prepared Foods	Meals and drinks sold by food service businesses.	Restaurant meals, takeout, catering.

Note: Hawaii's GET is charged on the seller’s gross income and applies to nearly all transactions, including services. The base rate is 4%, with an additional 0.5% county surcharge in some areas.

How to file sales tax in Hawaii

To file sales tax in Hawaii, follow these steps:

• Log in to Hawaii Tax Online: Access the Hawaii Tax Online portal using your credentials.
• Complete the General Excise Tax (GET) Return: Enter total gross receipts, deductions, and taxable amounts for each applicable category.
• Calculate Tax Due: The portal automatically calculates the GET owed based on your entries and applicable rates, including any county surcharges.
• Submit Payment: Pay electronically through the portal or by other approved methods.
• Meet Deadlines: Returns are due by the 20th of the month following the reporting period (monthly, quarterly, or semiannually, depending on your assigned frequency).
• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is Hawaii sales tax due?

Hawaii sales tax (GET) is due on the 20th of the month following the reporting period for monthly, quarterly, or semiannual filers.

Does Hawaii have a sales tax holiday?

No, Hawaii does not currently offer a sales tax holiday.

Automate Your Hawaii Sales Tax with Kintsugi

Managing Hawaii sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Feature	Description
Accurate Tax Rate Calculations	Automatically apply the correct state and local sales tax rates based on your customer’s location.
Exemption Management	Seamlessly identify and apply exemptions for groceries, prescription medications, and other qualifying items.
Effortless Filing	Streamline your tax reporting and filing process with integrations that calculate, track, and submit sales tax payments.
ERP and eCommerce Integration	Connect with platforms like Shopify, QuickBooks, Amazon, and more for seamless tax data management.

Let Kintsugi handle the complexities of Hawaii sales tax so you can focus on growing your business. Visit our Product Platform and Pricing pages to learn more and get started today!