Hawaii Sales
Tax Rate

Hawaii does not have a traditional retail sales tax. Instead, the state imposes General Excise Tax, commonly called GET, on businesses for the privilege of conducting business in Hawaii. Most retail and service activity is taxed at 4 percent. All four counties currently impose a 0.5 percent county surcharge on activities taxed at the 4 percent GET rate.

Hawaii Uses General Excise Tax Instead of Sales Tax

The key difference is who legally owes the tax. A traditional sales tax is generally imposed on the buyer and collected by the seller. Hawaii GET is imposed on the business based on gross income from business activity.

Businesses may visibly pass GET and an applicable county surcharge to customers, but they are not required to do so. This distinction matters when comparing Hawaii with states that quote a single retail sales tax rate at the register.

What Are the Hawaii GET Rates in 2026?

Hawaii GET rates depend on the type of business activity. The 4 percent rate applies to most retail sales and service income, while lower rates apply to certain wholesale, manufacturing and insurance commission activities.

The applicable rate is based on the character of the business activity, not simply on whether a transaction involves a product or a service. This is one reason a Hawaii sales tax calculator should be designed around GET categories rather than a generic retail-sales-tax formula.

Every Hawaii County Has a 0.5 Percent GET Surcharge in 2026

Honolulu, Hawaii County, Kauai plus Maui all impose a 0.5 percent county surcharge in 2026. The surcharge applies to activities taxed at the 4 percent GET rate and does not apply to activities taxed at 0.5 percent or 0.15 percent.

A business operating in more than one county may need to allocate activity by district and use Form G-75 with its GET returns. Location therefore matters even though the state GET rate itself is uniform for the same activity type.

Why the Maximum Customer Pass-On Rate Can Be 4.7120 Percent

A 4 percent GET plus a 0.5 percent county surcharge does not automatically mean that the maximum visible customer pass-on is 4.5 percent. Hawaii allows a higher maximum pass-on rate because the amount passed on to the customer becomes part of the business's gross receipts.

For a 4 percent activity subject to a 0.5 percent county surcharge, the current maximum visible pass-on rate is 4.7120 percent. A business is not required to pass on GET. The pass-on amount is not a separate sales tax legally imposed on the customer.

How to Calculate Hawaii GET on a Transaction

Start with the gross income from the business activity, identify the GET rate that applies, determine whether the county surcharge applies, then calculate the tax. If the business separately passes GET to the customer, use the state's permitted pass-on method rather than simply adding an arbitrary percentage.

Services Are Commonly Subject to Hawaii GET

Hawaii GET reaches a much broader range of business activity than a typical sales tax. Service providers, contractors, landlords, retailers, wholesalers and many other businesses can have GET liability on gross business income.

This is an important difference for users searching for Hawaii sales tax on services. A service that would be outside the sales tax base in another state can still be subject to Hawaii GET because the tax applies to business activity rather than only to retail sales of tangible personal property.

Businesses Need a Hawaii GET License

A person receiving income from conducting business activities in Hawaii generally needs a General Excise Tax license. The one-time registration fee is $20. Businesses can register through Hawaii Tax Online or with Form BB-1.

The license requirement covers a wide range of activities, including retailing, wholesaling, services, construction contracting, farming, rental activity, royalties plus other business income. A business should register before assuming that a small or occasional transaction is outside the GET system.

Hawaii GET Filing Uses Forms G-45 and G-49

Businesses generally use Form G-45 for periodic General Excise and Use Tax reporting plus Form G-49 for the annual reconciliation. The periodic return is due on the 20th day of the month following the close of the filing period.

For calendar-year taxpayers, the annual G-49 is due on April 20 of the following year. Taxpayers filing in multiple counties can also need Form G-75 to allocate GET and county surcharge amounts by district.

Hawaii Use Tax Covers Certain Imports and Purchases

Hawaii also imposes use tax in situations involving imports of property, services or contracting into the state when the transaction is not fully taxed through Hawaii GET. The rate depends on whether the import is for resale or for consumption.

Use tax rules can be more complex than a simple retail purchase because they depend on the type of imported property or service plus how it will be used. Businesses should use the current Hawaii use tax instructions rather than assuming every out-of-state purchase is taxed at one rate.

GET Is Different From Hawaii Individual Income Tax

GET is a business tax on gross receipts, while Hawaii individual income tax is imposed on taxable income under a separate set of rules. A business owner can therefore have both GET obligations and individual or business income tax obligations arising from the same broader business activity.

For the personal income tax side, see the Hawaii income tax guide. The two taxes should not be combined into one percentage because they use different tax bases and filing systems.

Payroll Taxes Are Also Separate From Hawaii GET

GET is not a payroll deduction. Employee paychecks can include federal income tax, FICA plus Hawaii income tax withholding, while GET is reported by the business on its gross business activity.

If you need lawful payroll documentation rather than a transaction-tax calculation, the Hawaii pay stub generator can organize verified wage and deduction data. The main online paystub tool is designed for payroll and recordkeeping use.