Hawaii Income Tax Rates & Brackets — 2026
Hawaii has a graduated income tax with 12 brackets in 2026, running from 1.4% to 11%. A single filer on $100,000 owes about $5,796 — an effective rate of 5.80%.
The Hawaii tax gauge at $100,000
Hawaii
$100,000 · Single · TY2026Hawaii tax brackets for 2026
Every filing status, as published by State of Hawaii. Rates apply to Hawaii taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $8,000 · Personal exemption $1,144| Taxable income | Marginal rate |
|---|---|
| $0 – $9,599 | 1.4% |
| $9,600 – $14,399 | 3.2% |
| $14,400 – $19,199 | 5.5% |
| $19,200 – $23,999 | 6.4% |
| $24,000 – $35,999 | 6.8% |
| $36,000 – $47,999 | 7.2% |
| $48,000 – $124,999 | 7.6% |
| $125,000 – $174,999 | 7.9% |
| $175,000 – $224,999 | 8.25% |
| $225,000 – $274,999 | 9% |
| $275,000 – $324,999 | 10% |
| $325,000 and above | 11% |
Married filing jointly
Standard deduction $16,000 · Personal exemption $1,144| Taxable income | Marginal rate |
|---|---|
| $0 – $19,199 | 1.4% |
| $19,200 – $28,799 | 3.2% |
| $28,800 – $38,399 | 5.5% |
| $38,400 – $47,999 | 6.4% |
| $48,000 – $71,999 | 6.8% |
| $72,000 – $95,999 | 7.2% |
| $96,000 – $249,999 | 7.6% |
| $250,000 – $349,999 | 7.9% |
| $350,000 – $449,999 | 8.25% |
| $450,000 – $549,999 | 9% |
| $550,000 – $649,999 | 10% |
| $650,000 and above | 11% |
Married filing separately
Standard deduction $8,000 · Personal exemption $1,144| Taxable income | Marginal rate |
|---|---|
| $0 – $9,599 | 1.4% |
| $9,600 – $14,399 | 3.2% |
| $14,400 – $19,199 | 5.5% |
| $19,200 – $23,999 | 6.4% |
| $24,000 – $35,999 | 6.8% |
| $36,000 – $47,999 | 7.2% |
| $48,000 – $124,999 | 7.6% |
| $125,000 – $174,999 | 7.9% |
| $175,000 – $224,999 | 8.25% |
| $225,000 – $274,999 | 9% |
| $275,000 – $324,999 | 10% |
| $325,000 and above | 11% |
Head of household
Standard deduction $12,000 · Personal exemption $1,144| Taxable income | Marginal rate |
|---|---|
| $0 – $14,399 | 1.4% |
| $14,400 – $21,599 | 3.2% |
| $21,600 – $28,799 | 5.5% |
| $28,800 – $35,999 | 6.4% |
| $36,000 – $53,999 | 6.8% |
| $54,000 – $71,999 | 7.2% |
| $72,000 – $187,499 | 7.6% |
| $187,500 – $262,499 | 7.9% |
| $262,500 – $337,499 | 8.25% |
| $337,500 – $412,499 | 9% |
| $412,500 – $487,499 | 10% |
| $487,500 and above | 11% |
How the maths actually works
Rates are marginal: the 11% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Hawaii subtracts $9,144 of deductions and exemptions, then pays each bracket in turn on $90,856 of taxable income — $5,796 in all, or 5.80% of gross income. Marginal vs effective rate, explained.
What Hawaii costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $40,856 | $2,025 | 4.05% | $169 | 43rd of 50 | +$580 |
| $75,000 | $65,856 | $3,896 | 5.20% | $325 | 49th of 50 | +$1,348 |
| $100,000 | $90,856 | $5,796 | 5.80% | $483 | 49th of 50 | +$2,069 |
| $150,000 | $140,856 | $9,644 | 6.43% | $804 | 48th of 50 | +$3,578 |
| $250,000 | $240,856 | $17,893 | 7.16% | $1,491 | 48th of 50 | +$7,135 |
| $500,000 | $490,856 | $44,210 | 8.84% | $3,684 | 49th of 50 | +$22,080 |
| $1,000,000 | $990,856 | $99,210 | 9.92% | $8,268 | 50th of 50 | +$54,445 |
Hawaii income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $8,000
- Exemptions
- $1,144
- Taxable income
- $90,856
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $9,599 | 1.4% | $9,600 | $134.40 |
| $9,600 – $14,399 | 3.2% | $4,800 | $153.60 |
| $14,400 – $19,199 | 5.5% | $4,800 | $264.00 |
| $19,200 – $23,999 | 6.4% | $4,800 | $307.20 |
| $24,000 – $35,999 | 6.8% | $12,000 | $816.00 |
| $36,000 – $47,999 | 7.2% | $12,000 | $864.00 |
| $48,000 – $124,999 | 7.6% | $42,856 | $3,257.06 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Hawaii's full brackets and sources.
What changed since 2025
Hawaii's income tax changed between 2025 and 2026. A single filer on $100,000 owes $274 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 11% | 11% |
| Structure | graduated | graduated |
| Standard deduction (single) | $4,400 | $8,000 |
| Tax on $100,000 (single) | $6,070 | $5,796 |
The 2025 rules are kept in full on the Hawaii 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- CutEffective · Act 46, SLH 2024 (H.B. 2404)
Act 46 (2024) raises the standard deduction for tax year 2026 to $8,000 (single and married filing separately), $12,000 (head of household) and $16,000 (married filing jointly), roughly 1.8x the 2025 amounts. The bracket tables are unchanged from 2025.
Retirement income
We do not publish Hawaii's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.
Capital gains
How Hawaii taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Hawaii's top ordinary rate is 11%, but an alternative computation caps the rate on Hawaii net capital gain at 7.25%. The 2025 Form N-11 Tax on Capital Gains Worksheet reaches the figure at line 16: "Multiply line 14 by 7.25% (.0725)." The worksheet is available only where taxable income exceeds $48,000 married filing jointly, $36,000 head of household, or $24,000 single and married filing separately.
The alternative tax reaches net capital gain, which is a long-term measure. A short-term gain is taxed on the ordinary schedule, up to 11%.
Hawaii starts from the federal Schedule D figures, adjusts them for Hawaii-source differences on the worksheet, and then applies the 7.25% rate to the Hawaii net capital gain.
The alternative computation is a cap, not a separate schedule: a filer whose ordinary rate is below 7.25% simply pays the ordinary rate.
- Alternative tax on capital gains — 7.25%. Hawaii net capital gain, where the worksheet produces a lower tax than the ordinary schedule. Taxpayers below the 7.6% ordinary bracket gain nothing from it.
Not modelled: The worksheet's Hawaii long-term and short-term adjustments turn on the source of each gain, which this dataset does not hold.
Source: Hawaii Department of Taxation — 2025 Form N-11 Individual Income Tax Return Instructions — Alternative Tax on Capital Gains and Tax on Capital Gains Worksheet (retrieved 2026-09-19). Compare every state.
Local income taxes
No Hawaii county levies an individual income tax. County surcharges apply to the general excise tax, not to income.
What else to know about Hawaii
- Hawaii has one of the most finely graduated income taxes in the country - twelve brackets running from 1.4% to a top rate of 11%.
- Act 46, Session Laws of Hawaii 2024, is a multi-year cut that widens the brackets in 2025, 2027, 2029 and 2031 and raises the standard deduction in 2024, 2026, 2028, 2030 and 2031.
- The bracket tables were widened for tax year 2025 and do not change again until tax year 2027, so the 2025 and 2026 rate schedules are identical.
- The standard deduction rises for tax year 2026 to $8,000 single and married filing separately, $12,000 head of household and $16,000 married filing jointly.
- Net long-term capital gains are capped at an alternative 7.25% rate, below the 11% top ordinary rate.
- Hawaii's personal and dependent exemption is $1,144 each and is not indexed.
Capital gains
Hawaii taxes capital gains as ordinary income but caps the rate on net long-term capital gains through an alternative tax computation of 7.25% (Form N-11 Capital Gains Tax Worksheet). Taxpayers in the 7.6% and higher brackets benefit; those below do not.
What our figures leave out
Sources
- 1.State of HawaiiState statuteAct 46, Session Laws of Hawaii 2024 (H.B. 2404, C.D. 1)Retrieved · Section 63(c)(2) conformity, subparagraph (F): "For taxable years beginning after December 31, 2025: (i) $16,000 in the case of a joint return ... (ii) $12,000 in the case of a head of household ... (iii) $8,000 in the case of an individual who is not married ... (iv) $8,000 in the case of a married individual filing a separate return". Section 235-51 bracket tables change "after December 31, 2024" and next "after December 31, 2026", so the tax year 2025 tables also govern tax year 2026.
- 2.Hawaii Department of TaxationState revenue departmentAnnouncement No. 2025-07 - Withholding Tables for Taxable Years Beginning After December 31, 2025Retrieved · "Act 46 increased the standard deduction amounts for tax year 2024, and amended the income tax brackets by increasing the income limits in each bracket for tax year 2025. Act 46 additionally increases the standard deduction amounts for tax year 2026."
- 3.Hawaii Department of TaxationState revenue departmentTax Year Information - 2025Retrieved · "For tax year 2025, the standard deduction amounts are the same as in tax year 2024: $8,800 for Joint or Surviving Spouse; $6,424 for Head of Household; or $4,400 for Single or Married Filing Separately." Full 12-bracket tables for all three schedules effective tax year 2025.
- 4.Hawaii Department of TaxationState revenue department2025 Form N-11 Individual Income Tax Return InstructionsRetrieved · Standard deduction table (Single $4,400; Married filing jointly $8,800; Married filing separately $4,400; Head of Household $6,424). "Residents are allowed $1,144 for each exemption they can claim." Capital Gains Tax Worksheet applies 7.25% (.0725).
- 5.Hawaii Department of TaxationState revenue departmentOutline of the Hawaii Tax System as of July 1, 2025Retrieved · "The personal exemption amount is $1,144."
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