# Hawaii General Excise Tax (GET) Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/hawaii
Published: September 22, 2026

Hawaii's General Excise Tax works differently from sales tax: 4% plus a 0.5% county surcharge in every county, applied to nearly everything including SaaS, and owed by the business. Nexus starts at $100,000 or 200 sales.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Taxable
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Hawaii has no sales tax; it levies a General Excise Tax (GET) on the seller's gross business income at 4%, plus a 0.5% county surcharge in every county, commonly passed on to customers at up to 4.712% [1][2]. You have economic nexus once gross income from Hawaii sales exceeds $100,000 or 200 transactions in the current or prior calendar year [3]. The GET is far broader than a sales tax and has few exemptions, so SaaS, most groceries, clothing, and digital goods are all taxable [4]. A GET assessment must be appealed within 30 days [6].

## Taxability Snapshot

## Sales Tax Rates

Hawaii does not have a conventional sales tax. Instead it levies a 4% General Excise Tax (GET) on the gross receipts of nearly all business activity. County surcharges of 0.5% apply on all four counties — Oahu, Hawaii Island, Kauai, and (since January 1, 2024) Maui — bringing the combined rate to 4.5% statewide. Because the GET is itself taxable, sellers on Oahu often pass it through at about 4.712%.

| Component | Rate | Scope |
| --- | --- | --- |
| State GET | 4.00% | Statewide |
| County surcharge | 0.5% | All four counties |
| Combined | 4.50% | Statewide |

Combined rates by island hub (2026):

| Location | Combined rate |
| --- | --- |
| Honolulu (Oahu) | 4.50% |
| Hilo (Hawaii Island) | 4.50% |
| Lihue (Kauai) | 4.50% |
| Kahului (Maui) | 4.50% |

## Registration or Nexus Threshold

Hawaii economic nexus is triggered when your gross income from sales into the state exceeds $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

## Marketplace Facilitator Law

Hawaii's marketplace facilitator rules took effect January 1, 2020 under Act 2, Session Laws of Hawaii 2019, as explained in Department of Taxation Tax Information Release No. 2019-03. A marketplace facilitator is deemed the retail seller of the property and services sold through its marketplace and must collect Hawaii general excise tax (GET) at the retail rate on facilitated sales once it is "engaged in business" in the state; a facilitator without physical presence meets that standard under the same Act 41 economic nexus test Hawaii uses generally — at least $100,000 in Hawaii-sourced gross income or 200 Hawaii transactions, combining its own and facilitated sales. The marketplace seller's sales through the facilitator are instead treated as wholesale sales, and a remote marketplace seller may exclude sales facilitated by an engaged, GET-collecting facilitator when calculating its own Act 41 threshold.[8]

## Filing Frequency & Deadlines

Hawaii assigns monthly, quarterly, or semiannual filing based on tax volume, plus an annual reconciliation return. Periodic returns are due the 20th of the month following the reporting period.

#### Exemptions

The GET is far broader than a typical sales tax and has few exemptions — there is no general grocery exemption, so most food is taxed. Prescription drugs and certain medical services are exempt. SaaS and software are generally taxable under the GET because the tax applies to nearly all business gross receipts.

## Resale & Exemption Certificates

A GET-licensed buyer purchasing goods for resale gives the seller Form G-17 (resale certificate), which lets the seller apply the 0.5% wholesale rate instead of 4% and prevents tax pyramiding [4][5]. The certificate has no fixed expiration and stays valid until circumstances change; records are kept at least three years [5].

## Penalties

Late filing carries a penalty of 5% of the tax due per month, up to a 25% maximum, and late payment adds a further penalty, plus interest from the due date.

## Audits & Appeals

A final GET assessment must be appealed within 30 days of its mailing date [6]. Appeals go to the State Taxation Board of Review or the Tax Appeal Court, and a Board decision can be appealed further to the Tax Appeal Court [6].

## Sources

- [1] [Hawaii DOTAX — General Excise Tax (GET) overview](https://tax.hawaii.gov/geninfo/get/)

- [2] [Hawaii DOTAX — County Surcharge (0.5%, 4.712% pass-on)](https://tax.hawaii.gov/geninfo/countysurcharge/)

- [3] [Hawaii DOTAX — Announcement 2018-10 (economic nexus)](https://files.hawaii.gov/tax/news/announce/ann18-10_amended.pdf)

- [4] [Hawaii DOTAX — An Introduction to the GET (taxable base, wholesale rate)](https://files.hawaii.gov/tax/legal/brochures/GE_brochure-25.pdf)

- [5] [Hawaii DOTAX — Form G-17 Resale Certificate](https://files.hawaii.gov/tax/forms/2016/g17.pdf)

- [6] [Hawaii DOTAX — Appeal Deadlines (30 days)](https://tax.hawaii.gov/appeals/deadlines/)

- [7] [Hawaii DOTAX — Licensing ($20 GET license fee)](https://tax.hawaii.gov/geninfo/licensing/)

- [8] [Hawaii Department of Taxation — Tax Information Release No. 2019-03 (Marketplace Facilitators)](https://files.hawaii.gov/tax/legal/tir/tir19-03_rev2.pdf)

Verified July 2026 against Hawaii Department of Taxation published guidance.

## Frequently Asked Questions

### What is Hawaii's GET rate in 2026?

Hawaii's General Excise Tax is 4% statewide, rising to 4.5% in all four counties (Oahu, Hawaii Island, Kauai, and Maui) with the county surcharge.

### What is Hawaii's economic nexus threshold?

$100,000 in gross income or 200 separate transactions into Hawaii in the current or prior calendar year. Either one triggers nexus.

### Is the GET the same as sales tax?

No. The GET taxes a business's gross receipts rather than the retail sale, applies more broadly, and is legally owed by the seller, though it is usually passed through to customers.

### Is SaaS taxable in Hawaii?

Yes. SaaS and software are generally subject to the GET, which applies to nearly all business gross receipts.

### When are Hawaii GET returns due?

The 20th of the month following the reporting period, plus an annual reconciliation return.

### What is the penalty for late Hawaii GET?

5% of the tax due per month, up to a 25% maximum, plus a late-payment penalty and interest.

## Related Reading

- [Hawaii Sales Tax Clothing 2026: An eCommerce Retailer's Guide](/blog/hawaii-sales-tax-clothing)

- [Hawaii Sales Tax Exemption: A 2026 Guide for Businesses](/blog/hawaii-sales-tax-exemption)

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