Does Hawaii have a state income tax?

Yes. Hawaii has a state income tax with a top rate of 11.0%.

How much is Hawaii state tax on a $100,000 salary?

On a $100,000 salary in Hawaii, state income tax is approximately $6,157. Your estimated total take-home pay is $73,023/year.

What other taxes does Hawaii have?

Hawaii has a 4% General Excise Tax (GET) on virtually all goods AND services + Honolulu County 0.5% surcharge = 4.5% combined on Oahu (effectively higher than headline rate because GET applies to services like rent, professional services, healthcare). Property tax averages 0.27% effective — LOWEST in the nation. Estate tax 10-20% above ~$5.49M exemption. No standard deduction conformity to federal — HI uses smaller standard deductions ($4,400 single / $8,800 MFJ for 2026, phased up from $2,200 in 2024 via Act 46 SLH 2024).

How does Hawaii compare to other states for taxes?

Hawaii's top rate of 11.0% compares unfavorably — above the national median for state income taxes.

What is Hawaii's income tax rate?

Hawaii has 12 progressive brackets ranging from 1.4% to 11%. At $100K single, your last dollar is in the 8.25% bracket; at $150K still 8.25% (which extends to $175K). The 9% / 10% / 11% top brackets apply above $175K / $200K / $200K respectively. Most professionals are in the 7.9-8.25% range. Act 46 SLH 2024 phase-in widens brackets meaningfully starting 2026 — you'll see slight reductions vs prior years.

What is the General Excise Tax (GET)?

Hawaii's GET is technically a tax on businesses (4% statewide + 0.5% Honolulu County surcharge = 4.5% on Oahu), but businesses pass it on to consumers as a sales-tax-equivalent. Critically, GET applies to ALL transactions including services (rent, professional services, healthcare, contractor services) — not just retail goods. So Hawaii's effective sales-tax-equivalent burden is meaningfully higher than the 4.5% headline because services consumed daily are GET-exposed (vs most states' sales tax which exempts services).

How does Hawaii compare to California for taxes?

California's 13.3% top is higher than HI's 11%, but CA's top kicks in at $1M+ vs HI's at $200K (single). At $200K, HI's effective rate (~7.6%) is meaningfully lower than CA's (~7.6%). At $500K, HI's effective ~9% vs CA's ~9.7% — CA slightly worse. The bigger difference: HI property tax (0.27%) is dramatically lower than CA (0.74% under Prop 13). For HNW homeowners, HI is significantly more favorable on total tax burden.

Do Hawaii residents qualify for the federal exclusion of foreign earned income?

Hawaii is part of the United States, so HI-source income is fully US-taxable (no foreign earned income exclusion). However, HI-based military families or contractors deployed to foreign-recognized destinations may qualify for the federal $130,000 (2026) FEIE on foreign-earned income. HI taxes residency similarly — verify with HI Department of Taxation if you have unusual residency questions.

State Tax Guide

Hawaii State Income Tax Guide (2026)

Hawaii has 12 progressive income tax brackets topping at 11% above $200K (single) — but the headline rate hides Act 46 SLH 2024 phase-in widening starting tax year 2026.

Top State Rate

11.0%

$100k Take-Home

$73,023

/year (single)

State Tax on $100k

$6,157

single filer

Hawaii Income Tax Brackets (2026)

Marginal Rate	Taxable Income (Single Filer)
1.4%	$0→$2,400
3.2%	$2,400→$4,800
5.5%	$4,800→$9,600
6.4%	$9,600→$14,400
6.8%	$14,400→$19,200
7.2%	$19,200→$24,000
7.6%	$24,000→$36,000
7.9%	$36,000→$48,000
8.25%	$48,000→$150,000
9%	$150,000→$175,000
10%	$175,000→$200,000
11%	$200,000→All income above $200,000

Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.

Standard deduction: $4,400 single / $8,800 married filing jointly

Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.

$100,000 Salary in Hawaii — Full Tax Breakdown

Category	Annual	Monthly
Gross Salary	$100,000	$8,333
Federal Tax	−$13,170	−$1,098
FICA (SS + Medicare)	−$0.00	−$0.00
Hawaii State Tax	−$6,157	−$513
Take-Home Pay	$73,023	$6,085

Assumes single filing status, standard deduction, no 401(k) or HSA contributions. 2026 tax year.

Run your numbers through the right calculator

Salaried, freelance, bonus, overtime, or tips — pick the tool that matches your event.

Salary Calculator

Annual gross to take-home: federal + state + FICA + 401(k)/HSA modeling for all 50 states.

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Overtime Calculator

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1099 Tax Calculator

1099, sole prop, or LLC: self-employment tax (15.3%) plus quarterly estimates.

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Bonus Calculator

Year-end, sign-on, retention, or commission. Compare flat 22% vs aggregate withholding.

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The 30-second version

1.Hawaii has 12 progressive brackets: 1.4% to 11%. The 11% top kicks in at $200K (single). Most professionals pay 7.9-8.25% effective.
2.Act 46 SLH 2024 phase-in WIDENS brackets starting tax year 2026 — modest tax cut for most filers via wider lower-rate brackets.
3.Property tax 0.27% effective is LOWEST in the nation — a $1M Honolulu home costs ~$2,700/year vs $20K+ on equivalent NY home.
4.General Excise Tax (GET) 4-4.5% on ALL goods AND services (including rent, professional services). Effectively higher sales-tax-equivalent than headline.
5.Major employers: Federal/military (Pearl Harbor, Pacific Fleet, Schofield Barracks), tourism industry (Hawaiian Airlines, hotels, resorts), healthcare (Queens Health, Kaiser HI), Hawaiian Electric, Bank of Hawaii. Tourism + military + healthcare anchor.

Why you can trust these numbers

Numbers reflect 2026 IRS federal brackets, FICA caps, and Hawaii Department of Taxation progressive brackets per Act 46 SLH 2024 phase-in. The calculator at the top applies HI's progressive rates with the Act 46 widened brackets and HI's $4,400 / $8,800 standard deduction (also boosted by Act 46) when computing HI taxable income — same starting point as the actual HI return.

Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the Hawaii Department of Revenue's published 2026 schedule.

Our honest opinion (which is just an opinion)

Hawaii has the world's most distinctive lifestyle premium — and meaningful structural costs. Tax rates are high (11% top) but property tax is uniquely low. Cost of living for most goods is dramatically high (everything imported via ocean freight). For highly-paid professionals who specifically value Hawaiian lifestyle, the math can work; for most workers, mainland markets offer meaningfully better total economics.

The case for Hawaii:

Lowest property tax in the nation (0.27% effective)
Distinctive year-round climate + lifestyle quality
Strong federal/military employment with COLA-adjusted pay (~25% military COLA on Oahu)
Tourism industry employment opportunities
Standard of living for paid-off homeowners can be exceptional
Pacific cultural depth + outdoor activity (surfing, hiking, beaches)

The case against:

11% top tax + GET 4.5% on services = high effective tax burden
Cost of living dramatically high (groceries, utilities, gasoline 30-50% above mainland)
Housing extreme — median Honolulu home $1M+; rentals $2,500-$4,000 for 1BR
Smaller standard deduction vs federal increases HI taxable income
Limited high-comp white-collar career mobility (smaller market than mainland)
Las Vegas is informally called "the 9th Hawaiian island" — many native Hawaiians relocate there for cost of living

Honest take: Hawaii is genuinely livable for paid-off homeowners + retirees + lifestyle-prioritizing professionals. For working-stage professionals at $50K-$150K, the tax + cost of living combination is challenging — many native Hawaiians + military veterans + lifestyle-driven mainlanders ultimately relocate to Las Vegas, Reno, San Diego, Pacific Northwest, or Phoenix for better total economics. For specific careers (military, tourism industry, federal, healthcare specialty) where Hawaiian premium is built in, the math works.

Sources & further reading

A few honest notes

Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney before making meaningful decisions.
Tax law changes. This guide reflects 2026 IRS schedules and current Hawaii Department of Taxation rules per Act 46 SLH 2024 phase-in.
Hawaii does NOT conform to federal standard deduction — HI taxable income calculations differ from federal.
GET (General Excise Tax) applies to virtually all transactions including services — affects effective tax burden meaningfully.
Property tax estimates vary by county. Honolulu County rates are different from Maui, Big Island, Kauai counties.
The numbers are illustrative — scenarios don't include every credit, deduction, or wrinkle that might apply to you.
No client relationship is created by reading this page.

Last updated April 2026 with 2026 IRS schedules, current Hawaii Department of Taxation guidance, and Act 46 SLH 2024 bracket phase-in.