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Tax year 2025Last verified

Hawaii Income Tax Rates and Brackets — 2025

Top marginal rate, 2025
11%
Lowest 1.4%
Tax on $100,000, 2025
$6,070
Single filer, standard deduction
Rank in 2025
50th
of 51 jurisdictions, lowest tax first
Change to 2026
−$274
on $100,000, now 49th

What changed between 2025 and 2026

This page exists because these figures moved. A tax year identical to the current one is a sentence on the Hawaii page, not a URL of its own.

Hawaii tax figures that changed between 2025 and 2026
FigureFiling status20252026
Standard deductionSingle$4,400$8,000
Standard deductionMarried filing jointly$8,800$16,000
Standard deductionMarried filing separately$4,400$8,000
Standard deductionHead of household$6,424$12,000

Effective 2025-01-01: Act 46 (2024) widened every bracket for tax year 2025; the top 11% rate now starts at $650,000 (MFJ), $487,500 (head of household) and $325,000 (single/MFS), up from $400,000 / $300,000 / $200,000. The standard deduction was unchanged from 2024. (Act 46, SLH 2024 (H.B. 2404))

Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.

2025 brackets, all four filing statuses

The full 2025 rate schedule as Hawaii published it, including the standard deduction and exemptions that applied that year.

Single

Standard deduction $4,400 · Personal exemption $1,144
Hawaii 2025 income tax brackets for Single filers
Taxable incomeMarginal rate
$0 – $9,5991.4%
$9,600 – $14,3993.2%
$14,400 – $19,1995.5%
$19,200 – $23,9996.4%
$24,000 – $35,9996.8%
$36,000 – $47,9997.2%
$48,000 – $124,9997.6%
$125,000 – $174,9997.9%
$175,000 – $224,9998.25%
$225,000 – $274,9999%
$275,000 – $324,99910%
$325,000 and above11%

Married filing jointly

Standard deduction $8,800 · Personal exemption $1,144
Hawaii 2025 income tax brackets for Married filing jointly filers
Taxable incomeMarginal rate
$0 – $19,1991.4%
$19,200 – $28,7993.2%
$28,800 – $38,3995.5%
$38,400 – $47,9996.4%
$48,000 – $71,9996.8%
$72,000 – $95,9997.2%
$96,000 – $249,9997.6%
$250,000 – $349,9997.9%
$350,000 – $449,9998.25%
$450,000 – $549,9999%
$550,000 – $649,99910%
$650,000 and above11%

Married filing separately

Standard deduction $4,400 · Personal exemption $1,144
Hawaii 2025 income tax brackets for Married filing separately filers
Taxable incomeMarginal rate
$0 – $9,5991.4%
$9,600 – $14,3993.2%
$14,400 – $19,1995.5%
$19,200 – $23,9996.4%
$24,000 – $35,9996.8%
$36,000 – $47,9997.2%
$48,000 – $124,9997.6%
$125,000 – $174,9997.9%
$175,000 – $224,9998.25%
$225,000 – $274,9999%
$275,000 – $324,99910%
$325,000 and above11%

Head of household

Standard deduction $6,424 · Personal exemption $1,144
Hawaii 2025 income tax brackets for Head of household filers
Taxable incomeMarginal rate
$0 – $14,3991.4%
$14,400 – $21,5993.2%
$21,600 – $28,7995.5%
$28,800 – $35,9996.4%
$36,000 – $53,9996.8%
$54,000 – $71,9997.2%
$72,000 – $187,4997.6%
$187,500 – $262,4997.9%
$262,500 – $337,4998.25%
$337,500 – $412,4999%
$412,500 – $487,49910%
$487,500 and above11%

What 2025 cost at each income

Hawaii tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.

Hawaii tax owed in 2025 compared with 2026, single filer
Income2025 tax2026 taxChange
$50,000$2,284$2,025−$259
$75,000$4,170$3,896−$274
$100,000$6,070$5,796−$274
$150,000$9,928$9,644−$284
$250,000$18,217$17,893−$324
$500,000$44,606$44,210−$396
$1,000,000$99,606$99,210−$396

Other tax years

Sources for Hawaii, 2025

Sources

  1. 1.Hawaii Department of TaxationState revenue department
    Tax Year Information - 2025
    https://tax.hawaii.gov/tax-year-information/
    Retrieved · "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.
  2. 2.Hawaii Department of TaxationState revenue department
    2025 Form N-11 Individual Income Tax Return Instructions
    https://files.hawaii.gov/tax/forms/current/n11ins.pdf
    Retrieved · 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).
  3. 3.State of HawaiiState statute
    Act 46, Session Laws of Hawaii 2024 (H.B. 2404, C.D. 1)
    https://data.capitol.hawaii.gov/sessions/sessionlaws/Years/SLH2024/SLH2024_Act46.pdf
    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.
  4. 4.Hawaii Department of TaxationState revenue department
    Outline of the Hawaii Tax System as of July 1, 2025
    https://files.hawaii.gov/tax/news/pubs/25outline.pdf
    Retrieved · "The personal exemption amount is $1,144."

Figures on this page were last checked against these sources on . Found something wrong? Report it.

What this figure does not include

  • The 7.25% alternative tax on net long-term capital gains is recorded but not applied by the ordinary bracket model.
  • Hawaii's refundable food/excise tax credit, low-income household renters credit, child and dependent care credit and earned income tax credit are not modelled.
  • The doubled $2,288 exemption for taxpayers age 65 and older is noted but not modelled.