December 17, 2024
Hawaii Sales Tax Guide 2025: A Step-by-Step Guide for Businesses
Table of contents
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.
CQ For city-based tax rates in Hawaii, visit our Hawaii Local Sales Tax Directory and search for your city.
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.
CQ Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and e-commerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.
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. |
CQ For more details on sales tax on clothing in Hawaii, read Kintsugi's guide: Hawaii Sales Tax Clothing 2025: An e-commerce Retailer's Guide.
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 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.
CQ For more details on Hawaii sales tax exemptions, read Kintsugi's guide: Hawaii Sales Tax Exemption: A 2025 Guide for Businesses.
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 e-commerce 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!
