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Hawaii State Tax Information |
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- Sales Tax and Use
- General Excise and Usage Tax: 4%, assessed on all business activities, including retail sales, commissions (except insurance)
- Agricultural and Natural Resource Producers: .5%
- Insurance Commission Tax: 0.15% of the commissions of insurance solicitors and agents
- Wholesale and Manufacturers: .5%
- Rental and Property Tax Rates
- Automotive Rental: 4.166% + $3 per day
- Property Tax: 100% of assessed value
- Real Estate Transfer Tax: $.10 per $100
- Real Property, Land and Improvements, rates per $1000 value
- Improved Residential: $5.00 each building & land, Maui County; $9.10 each building & land, Hawaii County
- Apartment: $5.00 each building & land, Maui County; $9.85 each building & land, Hawaii County
- Commercial: $6.00 each building & land, Maui County; $9.85 each building & land, Hawaii County
- Homeowner: $2.50 each building & land, Maui County; $5.55 each building & land, Hawaii County
- Fuel Tax Rates
- Gasoline Tax: $.16 per gallon
- Diesel Tax: $.16 per gallon
- Liquor, Cigarette Tax Rates
- Beer Excise Tax: $ 0.93 per gallon, $0.54 per gallon of draft beer
- Cigarette Tax: $1.40 per pack of 20
- Liquor Excise Tax: $5.98 per gallon
- Wholesale Tobacco Tax: 40% of wholesale price + $1.40 per pack
- Wine Excise Tax: $1.38 per gallon, sparkling wine $2.12 per gallon, coolers $0.85 per gallon
- Income Tax
- Corporate Income Tax: 1.4% - 8.25%
- Individual Income Tax: 1.4% (up to $2,000) to 8.25% (over $40,001)
- Miscellaneous Information
- Non-religious Wedding Tax: 4%
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Last Updated ( Monday, 19 June 2006 )
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HI 
