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Hawaii
Corporate Income Tax Rate at a Glance
Hawaii's top corporate income tax rate is 6.4%, applied as graduated brackets. This places Hawaii in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
Graduated rates: 4.4% on first $25,000; 5.4% on $25,001-$100,000; 6.4% on income over $100,000.
Gross Receipts Tax
Hawaii imposes the General Excise Tax (GET) on business gross income at 4.0% (most activities) or 0.5% (wholesaling), with a 0.5% county surcharge in some counties (Oahu effective rate 4.5%). Unlike sales tax, GET applies to virtually all business activity.
S-Corp & Pass-Through Treatment
Hawaii recognizes federal S-corp election. Pass-through entities may elect to be taxed at the entity level under Hawaii's PTE election (Act 50, 2023). Hawaii also imposes the General Excise Tax on business gross receipts.
Official State Revenue Department
For current corporate tax rules in Hawaii, consult the state's official source at https://tax.hawaii.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.