What Is Hawaii State Income Tax? Brackets, Capital Gains, and Due Date

Hawaii’s state income tax rates and brackets run across 12 tiers for each filing status, with rates starting at 1.4% on the lowest slice of taxable income and topping out at 11% on income above the highest threshold. The system is progressive, so each rate applies only to the portion of your income that falls inside that bracket, not to your total earnings. The thresholds below apply to taxable years beginning after December 31, 2024, covering both 2025 and 2026 returns.¹

Brackets for Single Filers and Married Filing Separately

Up to $9,600: 1.4% of taxable income
$9,601 to $14,400: $134 plus 3.2% of the amount over $9,600
$14,401 to $19,200: $288 plus 5.5% of the amount over $14,400
$19,201 to $24,000: $552 plus 6.4% of the amount over $19,200
$24,001 to $36,000: $859 plus 6.8% of the amount over $24,000
$36,001 to $48,000: $1,675 plus 7.2% of the amount over $36,000
$48,001 to $125,000: $2,539 plus 7.6% of the amount over $48,000
$125,001 to $175,000: $8,391 plus 7.9% of the amount over $125,000
$175,001 to $225,000: $12,341 plus 8.25% of the amount over $175,000
$225,001 to $275,000: $16,466 plus 9% of the amount over $225,000
$275,001 to $325,000: $20,966 plus 10% of the amount over $275,000
Over $325,000: $25,966 plus 11% of the amount over $325,000

Brackets for Married Filing Jointly and Qualifying Surviving Spouse

Up to $19,200: 1.4% of taxable income
$19,201 to $28,800: $269 plus 3.2% of the amount over $19,200
$28,801 to $38,400: $576 plus 5.5% of the amount over $28,800
$38,401 to $48,000: $1,104 plus 6.4% of the amount over $38,400
$48,001 to $72,000: $1,718 plus 6.8% of the amount over $48,000
$72,001 to $96,000: $3,350 plus 7.2% of the amount over $72,000
$96,001 to $250,000: $5,078 plus 7.6% of the amount over $96,000
$250,001 to $350,000: $16,782 plus 7.9% of the amount over $250,000
$350,001 to $450,000: $24,682 plus 8.25% of the amount over $350,000
$450,001 to $550,000: $32,932 plus 9% of the amount over $450,000
$550,001 to $650,000: $41,932 plus 10% of the amount over $550,000
Over $650,000: $51,932 plus 11% of the amount over $650,000

Brackets for Head of Household

Head of household thresholds sit between the single and joint schedules. The 1.4% bracket covers the first $14,400 of taxable income, and the top 11% rate applies to income above $487,500.¹

How the Brackets Apply to Your Income

The dollar figures in the schedules above are taxable income, not gross pay. To get there, you start with your federal adjusted gross income, apply Hawaii-specific adjustments, subtract either the standard deduction or your itemized deductions, and then subtract personal exemptions. Whatever is left is what runs through the brackets.

Hawaii’s standard deduction amounts are lower than the federal numbers and have held steady for tax years 2024 and 2025:²

Single or married filing separately: $4,400
Married filing jointly or qualifying surviving spouse: $8,800
Head of household: $6,424

Each personal exemption is worth $1,144. You claim the same number of exemptions you’d be entitled to on your federal return, plus an extra one if you or your spouse is 65 or older.³ A much larger $7,000 exemption applies in place of the $1,144 figure if you are blind, deaf, or totally disabled; if both spouses on a joint return qualify, the combined amount is $14,000.⁴

Because the brackets are progressive, no single rate describes your overall tax. A single filer with $60,000 of taxable income, for example, doesn’t pay 7.6% on everything; the first $9,600 is taxed at 1.4%, the next slices at 3.2%, 5.5%, 6.4%, 6.8%, and 7.2%, and only the portion above $48,000 reaches 7.6%. Each pre-calculated base amount in the tables (the “$2,539 plus 7.6%” style entries) already sums the tax on all the lower brackets, so you only need to add the top-bracket math.

How Capital Gains Are Taxed

Net capital gains do not follow the ordinary bracket schedule. Hawaii caps the tax on net capital gains at 7.25%, which matters most to filers whose other income would otherwise push those gains into one of the higher brackets. A pending legislative proposal, SB 2441 introduced in 2026, would eliminate that cap, but the 7.25% rate currently remains in effect.

Who the Brackets Apply To

Residents owe Hawaii tax on all income from every source, whether earned in Hawaii, on the mainland, or abroad. You are a Hawaii resident if you are domiciled in the state or live there for something other than a temporary or short-term purpose, and the Department of Taxation presumes residency if you spend more than 200 days in Hawaii during a tax year. You can rebut that presumption by showing you maintain a permanent home elsewhere and that your stay was temporary, but the burden sits with you.⁵

Nonresidents run the same brackets but only against Hawaii-sourced income, such as wages from a Hawaii employer, rent from Hawaii property, or profits from a business operating in the state.⁶ Part-year residents are taxed on everything earned while living in Hawaii and only on Hawaii-sourced income earned while living elsewhere.

Some income never reaches the brackets at all. Distributions from qualifying employer-funded pension plans are excluded from Hawaii gross income,⁷ and Social Security benefits and Railroad Retirement Act Tier 1 benefits are exempt as well.

When the Tax Is Due

Hawaii returns are due April 20 of the year after the tax year, a few days later than the federal deadline.⁸ You generally need to file if your gross income exceeds the combined total of your standard deduction and personal exemptions, which works out to $5,544 for a single filer under 65.

The state grants an automatic six-month filing extension with no form required, provided either you are owed a refund or you have paid a properly estimated amount of tax by April 20. For 2025 returns that pushes the filing deadline to October 20, 2026.² The extension covers filing only. Any balance owed after April 20 starts accruing interest and penalties right away, so paying an estimate by the original deadline matters even if the return itself goes in later.

1
Department of Taxation. Tax Rate Schedules for Taxable Years Beginning After December 31, 2024
2
Department of Taxation. Tax Year Information – 2025
3
Justia Law. Hawaii Code 235-54 Exemptions
4
Department of Taxation. TIR 2022-01 Revised State Tax Benefits Available to Individuals Who Are Blind, Deaf, or Totally Disabled
5
Department of Taxation. TIR 97-1 Determination of Residence Status
6
Cornell Law Institute. Hawaii Code R 18-235-1.01 Resident Nonresident Defined
7
Cornell Law Institute. Hawaii Code R 18-235-7-03 Exclusion of Pension Income
8
Department of Taxation. Frequently Asked Questions