Hawaii Tax Calculator & Rates 2026
Hawaii has one of the most complex state income tax structures in the U.S., with 12 graduated brackets ranging from 1.40% to 11.00% for TY2026. Note: Act 24 (2023) creates a 13% top bracket beginning TY2027 - it does not apply to TY2026. Hawaii uses a General Excise Tax (GET) rather than a traditional retail sales tax, and the GET applies to groceries at the full rate. Hawaii's standard deduction is $4,400 (single) / $8,800 (MFJ) under the Act 46 (2022) phase-in schedule. Social Security is not taxed in Hawaii. Hawaii does not automatically conform to federal law changes, including OBBBA.
Hawaii Income Tax Brackets 2026 - 12-Bracket Structure
Hawaii's 12 income tax brackets are among the most granular of any U.S. state. Hawaii does not index brackets for inflation - the thresholds are set by statute. Brackets differ by filing status. The current TY2026 maximum rate is 11.00%; the 13% bracket enacted by Act 24 (2023) takes effect beginning TY2027.
Single & Married Filing Separately
| Hawaii Taxable Income | Rate |
|---|---|
| $0 – $2,400 | 1.40% |
| $2,400 – $4,800 | 3.20% |
| $4,800 – $9,600 | 5.50% |
| $9,600 – $14,400 | 6.40% |
| $14,400 – $19,200 | 6.80% |
| $19,200 – $24,000 | 7.20% |
| $24,000 – $36,000 | 7.60% |
| $36,000 – $48,000 | 7.90% |
| $48,000 – $150,000 | 8.25% |
| $150,000 – $175,000 | 9.00% |
| $175,000 – $200,000 | 10.00% |
| Over $200,000 | 11.00% |
Married Filing Jointly
| Hawaii Taxable Income | Rate |
|---|---|
| $0 – $4,800 | 1.40% |
| $4,800 – $9,600 | 3.20% |
| $9,600 – $19,200 | 5.50% |
| $19,200 – $28,800 | 6.40% |
| $28,800 – $38,400 | 6.80% |
| $38,400 – $48,000 | 7.20% |
| $48,000 – $72,000 | 7.60% |
| $72,000 – $96,000 | 7.90% |
| $96,000 – $300,000 | 8.25% |
| $300,000 – $350,000 | 9.00% |
| $350,000 – $400,000 | 10.00% |
| Over $400,000 | 11.00% |
Head of Household
| Hawaii Taxable Income | Rate |
|---|---|
| $0 – $3,600 | 1.40% |
| $3,600 – $7,200 | 3.20% |
| $7,200 – $14,400 | 5.50% |
| $14,400 – $21,600 | 6.40% |
| $21,600 – $28,800 | 6.80% |
| $28,800 – $36,000 | 7.20% |
| $36,000 – $54,000 | 7.60% |
| $54,000 – $72,000 | 7.90% |
| $72,000 – $225,000 | 8.25% |
| $225,000 – $262,500 | 9.00% |
| $262,500 – $300,000 | 10.00% |
| Over $300,000 | 11.00% |
Source: Hawaii Department of Taxation. All 12 brackets confirmed for TY2026. Act 24 (2023) 13% bracket applies TY2027+, not TY2026.
Hawaii Standard Deduction 2026 - Act 46 Phase-In
Hawaii's standard deduction is set by Hawaii statute under Act 46 (2022), which established a multi-year phase-in to gradually increase Hawaii's historically very low standard deduction amounts toward parity with federal amounts by 2031. For TY2026:
| Filing Status | Hawaii Standard Deduction (TY2026) |
|---|---|
| Single | $4,400 |
| Married Filing Jointly | $8,800 |
| Married Filing Separately | $4,400 |
| Head of Household | $6,424 |
Hawaii has no personal exemption. The standard deduction is the primary deduction available to most Hawaii filers. Hawaii's standard deduction amounts are set by Hawaii law and do not conform to the federal standard deduction.
Hawaii Social Security & Retirement Tax
Hawaii does not tax Social Security benefits. All Social Security income is fully exempt from Hawaii income tax. For pension income, Hawaii's treatment depends on the type of plan: distributions from employer-funded defined benefit plans where the employee did not contribute after-tax dollars may qualify for a partial exclusion. Private pensions, IRA withdrawals, and 401(k) distributions are generally subject to Hawaii's graduated income tax rates. Verify the applicability of any pension exclusion with the Hawaii Department of Taxation.
Hawaii OBBBA Conformity - Not Automatic
Hawaii has its own tax code and does not automatically conform to changes in federal income tax law. The OBBBA's tip income deduction, overtime deduction, and senior bonus deduction provisions are federal changes that require Hawaii legislative action to apply to state income tax. As of this page's last update, the Hawaii Department of Taxation has not published guidance confirming conformity to these provisions. Hawaii workers should not assume OBBBA exclusions reduce their Hawaii state taxable income without official conformity confirmation.