Hawaii Sales Tax Calculator
Calculate the exact sales tax for any purchase in Hawaii. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
HI Base State Rate: 4% (up to 4.712% combined)
Hawaii
Total Amount
$104.50
$100.00 + $4.50 tax
Tax Components
Hawaii Sales Tax Highlights
Hawaii has a 4% General Excise Tax (GET)
GET applies to nearly all transactions including services
Groceries are taxed
County surcharges add up to 0.5%
Hawaii Sales Tax FAQ
What is Hawaii's sales tax rate?
Hawaii has a 4% General Excise Tax (GET) which functions like a sales tax but applies more broadly, including to services. Counties can add up to 0.5% surcharge.
Hawaii Sales Tax Rate Structure in 2026
Hawaii does not have a traditional "sales tax." Instead, it levies a General Excise Tax (GET) at a base rate of 4% on nearly all business activities. The GET is technically a tax on the business's gross receipts rather than on the consumer, but most businesses pass it through to buyers as a visible line item.
Counties can add a surcharge of up to 0.5% on top of the state GET. The effective rate visible to consumers is actually higher than the nominal rate because the GET is applied to the tax-inclusive amount. When businesses pass through the tax, the effective rate on a 4% GET transaction is approximately 4.166%, and with the 0.5% county surcharge it reaches about 4.712%.
| County | State GET | County Surcharge | Effective Consumer Rate |
|---|---|---|---|
| Honolulu (Oahu) | 4% | 0.5% | ~4.712% |
| Hawaii County (Big Island) | 4% | 0.5% | ~4.712% |
| Maui County | 4% | 0% | ~4.166% |
| Kauai County | 4% | 0.5% | ~4.712% |
The GET also applies at a reduced 0.5% rate on certain wholesale transactions, insurance commissions, and some business-to-business activities.
Tax-Exempt Items and Special Rules in Hawaii
The GET applies more broadly than sales taxes in other states. Most notably, groceries are fully taxable under the GET, as is clothing. Even services — from medical consultations to accounting — are subject to the GET. Only prescription drugs receive an exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries | Yes — full rate | No exemption for food |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | Only major consumer exemption |
| Services (all types) | Yes | GET covers nearly all services |
| Rent (residential) | Yes | Residential rent taxed at 4% GET |
| Medical services | Yes | Doctors, dentists, etc. pay GET on gross receipts |
| Wholesale transactions | Reduced — 0.5% | Lower rate for B2B wholesale |
The broad scope of the GET is why Hawaii can maintain a relatively low nominal rate while still generating significant revenue. Because the tax applies to virtually every economic transaction — not just retail sales — the base is much wider than a typical state sales tax.
Filing and Compliance for Hawaii Sales Tax
The Hawaii Department of Taxation (DOTAX) administers the GET. Businesses must obtain a GET license ($20 fee) before conducting taxable business in Hawaii. Returns are filed through the Hawaii Tax Online (HTO) portal. Filing frequency: monthly (annual tax liability over $4,000), quarterly ($2,000–$4,000), or semi-annually (under $2,000).
Hawaii adopted economic nexus effective July 1, 2018, requiring remote sellers with more than $100,000 in sales or 200 transactions to Hawaii customers to register for and collect GET.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective January 1, 2020 |
| Filing frequency | Monthly, Quarterly, or Semi-Annual |
| State agency | Hawaii Department of Taxation (DOTAX) |
| GET license fee | $20 one-time fee |
| Late filing penalty | 5% per month on unpaid tax (up to 25%) |
Hawaii's GET is filed on Form G-45 (periodic return) and Form G-49 (annual return/reconciliation). Businesses with multiple activities may need to report income under different GET classifications, each with its own rate. The annual reconciliation on Form G-49 is due by the 20th day of the 4th month after the fiscal year ends.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Hawaii Department of Taxation
Official Hawaii tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.