Hawaii does not have a sales tax. It has the General Excise Tax (GET), a tax on a business's gross income or gross receipts, and most people who search for "Hawaii sales tax" are looking for it. GET is filed online through Hawaii Tax Online (HTO), the Department of Taxation's portal, on the Periodic General Excise/Use Tax Return (Form G-45). Periodic returns are due on the 20th day of the month after the filing period ends, and a return is required every period, even with no income. Taxpayers with an expected annual GET liability above $4,000 file monthly and must file on Hawaii Tax Online.
This guide covers how GET differs from a sales tax, who files and how often, how to file in Hawaii Tax Online, how to report no income, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Hawaii Department of Taxation before you file.
GET is not a sales tax
The Department says a sales tax is a tax on the customer that a business must collect, while GET is a tax on the business itself. It applies to the gross income or gross receipts of virtually all business activity in Hawaii, including sales of goods, services, rents, and commissions. A business may choose to pass GET on to its customers, but it is not required to. If it does, the amount passed on is part of gross receipts.
The Department's rate list has three tiers: 4% for retailing and most other activities, 0.5% for wholesaling, manufacturing, and similar activities, and 0.15% for insurance commissions. A county surcharge of 0.5% applies on top of the 4% rate in the counties that adopted it, and the Department's current GET page gives 4.5% as the combined rate for retail sales, with the surcharge scheduled through December 31, 2030. Our Hawaii sales tax calculator shows current rates.
Hawaii general excise tax filing at a glance
- Who administers it: Hawaii Department of Taxation.
- Online portal: Hawaii Tax Online, at hitax.hawaii.gov. The Department says filing taxes and making debit payments on HTO is free.
- Return: Periodic General Excise/Use Tax Return (Form G-45), plus an Annual Return and Reconciliation (Form G-49) every year.
- Filing frequency: Semiannual, quarterly, or monthly, based on expected annual GET liability.
- Due dates: The 20th day of the month after the filing period ends. If the 20th falls on a weekend or holiday, the due date is the next business day.
- Zero returns: Required. The Department's e-file notice says to file a return showing $0 income.
- Payment: Electronically through Hawaii Tax Online (ACH and other electronic options), by mail with a check or money order, or in person.
- Mandatory e-filing: Required for taxpayers with annual liability above $4,000.
- Economic nexus: Gross income or receipts of $100,000 or more, or 200 or more transactions, in the current or preceding calendar year.
Who has to file, and how often
A business, individual, or other legal entity must register for a GET license if it does business in Hawaii, has physical nexus, or meets the economic nexus threshold. The Department states the threshold for out-of-state and remote businesses as gross income or receipts of $100,000 or more, or 200 or more transactions, in the current or preceding calendar year. Registration is done with the Basic Business Application (Form BB-1) and a one-time $20 license fee, and the Department recommends applying through Hawaii Tax Online. Our Hawaii sales tax guide covers registration and nexus in more detail. For product-level examples, see our posts on Hawaii GET exemptions and Hawaii clothing sales tax.
Marketplace facilitators are addressed in a separate Department guidance document, Tax Information Release No. 2019-03, so check it if you sell through marketplaces as well as your own site.
The Department's GET page sets Form G-45 frequency by expected annual GET liability:
| Frequency | Expected annual GET liability | Example due date |
|---|---|---|
| Semiannual | $2,000 or less | July 20 for January to June |
| Quarterly | $4,000 or less | April 20 for January to March |
| Monthly | More than $4,000 | February 20 for January |
Everyone also files the annual Form G-49 to reconcile gross receipts, exemptions, and taxes for the year. The G-45 instructions add that a taxpayer whose total tax liability for the year does not exceed $100 is not required to file periodic returns beginning after December 31, 2022, but must still file the annual return. Confirm how that applies to you with the Department.
Before you start: get into Hawaii Tax Online
You need a GET license and Hawaii Tax ID before you can file; our sales tax permit overview explains the process. The Department says a Form BB-1 filed online receives a Hawaii Tax ID in about 5 to 7 days, versus 4 to 6 weeks by mail. You can create an account on Hawaii Tax Online for extras such as adding tax accounts and secure messages. If you cannot sign in, you can reset or retrieve your user name and password on the portal, or call the Department at 808-587-4242.
Before filing, gather your gross income for the period by business activity, the island or taxation district where you did business, and records for any exemptions or deductions you claim. For wholesale sales, see our Hawaii resale certificate guide for what to collect from buyers.
Step-by-step: filing a Hawaii return in Hawaii Tax Online
The Department's G-45 instructions describe the return in parts, which the online return follows in substance. Screens may differ, so use the portal prompts and the instructions for the exact layout.
- Sign in to Hawaii Tax Online and open your general excise account.
- Select the Form G-45 and the filing period. The paper form identifies the period by the last month of the period, for example 03-26 for January through March 2026.
- Enter gross income by business activity. Gross income is the total from the activity before business expenses, and the form is filled in whole dollars. Retailing and most other activities are taxed at 4%, and wholesaling, manufacturing, and similar activities at 0.5%.
- Enter exemptions and deductions. Report only amounts you can support, and enter 0 where none apply. The exemption entered for a period cannot exceed the gross income for that activity.
- Complete the county surcharge and district sections. Every taxpayer must complete the schedule of assignment of taxes by district. If you did business on more than one island, the Department says to attach Form G-75.
- Review the total, pay, and submit. Choose an electronic payment option, submit, and keep the confirmation. The Department says e-filed returns are processed and posted nightly, and the effective date is the date you submit.
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Rate and island pitfalls
GET is on the seller, so there is no customer-destination rate to look up. The pitfall is applying one rate to everything. The Department's tiers differ by activity, and the county surcharge applies to the 4% activities but not to wholesaling at 0.5% or insurance commissions at 0.15%. Businesses that operate on more than one island must split taxable income by activity and by taxation district on Form G-75. The Department also says that if you pass GET on to customers, the amount you collect is itself gross receipts.
Due dates and the weekend rule
Periodic G-45 returns are due on the 20th day of the month after the period ends, and the annual G-49 is due on the 20th day of the fourth month after the tax year ends, which is April 20 for calendar-year filers. You can see them alongside other states on our Hawaii sales tax due dates page.
| Return | Due date |
|---|---|
| Monthly G-45 | The 20th of the following month (January is due February 20) |
| Quarterly G-45 | The 20th of the month after the quarter ends (January to March is due April 20) |
| Semiannual G-45 | The 20th of the month after the period ends (January to June is due July 20) |
| Annual G-49 | April 20 for calendar-year filers |
If the due date falls on a Saturday, Sunday, or legal holiday, the Department says to file by the next regular business day. The G-45 instructions say no extensions are allowed for periodic returns, and that if you cannot determine your exact gross income you should estimate it as accurately as you can. An extension to file the annual G-49 can be requested on Form GEW-TA-RV-6, but it is not automatic and does not extend the time to pay.
Filing a zero return
You must file even if you had no income. The Department's GET page says taxpayers must file a return even if they have no income, and its e-file notice says a return showing $0 income needs to be filed. The paper G-45 instructions say to write a zero in each column of your main business activity and on the total taxes due line. In Hawaii Tax Online, follow the portal prompts and confirm with the Department if you are unsure how your account should show it.
Amending a return
If you later find a change to reported income or exemptions, file an amended return. On the paper G-45, you darken the amended-return oval at the top of the first page and fill in the return with all correct information, including entries that were already correct. The Department says not to use an amended G-45 once the annual G-49 has been filed for that year. To change a filed G-49, file an amended G-49 instead, and you do not need to amend the related G-45s.
The amended G-45 has lines for penalty and interest already assessed, payments already made, and either a refund credit or additional tax due. The Department's e-file page says the e-file requirement applies to new, supplemental, and amended returns for periods it covers.
Payment methods
- Hawaii Tax Online: Pay electronically, including ACH, when you file. Debit payments on the portal are free.
- Check or money order: Mail with the return to the Department at P.O. Box 1425, Honolulu, HI 96806-1425.
- In person: Cash or check, accepted only when paying in person at state tax office locations.
GET payments are due on the same dates as the return. The Department's instructions say it can require electronic funds transfer from taxpayers whose liability for a tax exceeded $100,000 in the prior year, with a 2% penalty for failing to pay by EFT when required and a $25 fee for a dishonored EFT payment.
Penalties and interest for late filing or payment
The Department lists these for GET:
- Late filing: 5% of the unpaid tax per month or part of a month, up to a maximum of 25%.
- Late payment after a timely return: 20% of the tax unpaid within 60 days of the due date.
- Interest: 2/3 of 1% per month or part of a month on unpaid tax and penalties, starting the first calendar day after the due date, even if that day falls on a weekend or holiday.
- Failure to e-file or e-pay when required: 2%. The Department says a waiver of the e-file requirement can be requested on Form L-110.
- Failure to complete the district schedule (Part V): 10% of the combined state and county surcharge tax due on the return.
Common mistakes to avoid
- Skipping zero returns. A return is required even with no income, unless the small-liability rule for periodic returns applies to you.
- Treating GET like a customer sales tax. It is a tax on your gross receipts, and any amount you pass on is part of them.
- Missing the e-file requirement. Above $4,000 in annual liability, you must file on Hawaii Tax Online or face a 2% penalty.
- Leaving out the district schedule. Every taxpayer must complete it, and the penalty for not doing so is 10%.
- Amending a G-45 after the G-49 is filed. Amend the G-49 instead.
- Waiting for an extension on a periodic return. None is allowed.
If you receive a sales tax notice
A missed or late return often leads to a letter. Our Hawaii sales tax notices guide explains what notices from the Hawaii Department of Taxation mean, why businesses usually receive them, and what to do next. It also points to how to ask for penalty relief where the state publishes a process. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file California sales tax online
- How to file Washington sales tax online
- How to file Nevada sales tax online
Let Kintsugi file for you
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Frequently asked questions
Does Hawaii have a sales tax?
No. Hawaii has the General Excise Tax, a tax on a business's gross income or receipts. A business may pass it on to customers but is not required to.
Can I file Hawaii GET online for free?
Yes. The Department says filing taxes and making debit payments on Hawaii Tax Online is free.
What form do I use to file Hawaii GET?
The Periodic General Excise/Use Tax Return (Form G-45), plus the annual Return and Reconciliation (Form G-49).
When is Hawaii GET due?
Periodic returns are due on the 20th day of the month after the period ends. The annual return is due on the 20th day of the fourth month after the tax year ends, April 20 for calendar-year filers.
Do I have to file if I had no income?
Yes. The Department says a return must be filed even with no income, showing $0.
What is the economic nexus threshold in Hawaii?
Gross income or receipts of $100,000 or more, or 200 or more transactions, in the current or preceding calendar year.
What if I miss the deadline?
File and pay as soon as possible. The late filing penalty is 5% per month up to 25%, a 20% penalty can apply to tax unpaid 60 days after the due date, and interest runs at 2/3 of 1% per month.
Sources
Checked September 29, 2026.
- Hawaii Department of Taxation, General Excise Tax (GET)
- Hawaii Department of Taxation, General Excise Tax (GET) Information and FAQs
- Hawaii Department of Taxation, Mandatory Electronic Filing
- Hawaii Department of Taxation, General Excise and Use Tax forms
- Hawaii Department of Taxation, General Instructions for Filing the General Excise/Use Tax Returns (Form G-45 instructions)
- Hawaii Department of Taxation, E-Services Information
- Hawaii Department of Taxation, Hawaii Tax Online
