Hawaii Sales Tax Rate 2026: 4.5% GET (4% State + 0.5% County)
Hawaii’s sales tax rate is 4.5%. Hawaii doesn’t have a traditional sales tax. It charges a 4% General Excise Tax (GET) on the seller, and all four counties add a 0.5% surcharge. Sellers who pass the tax on to customers may charge up to 4.712%.
| Hawaii GET (2026) | Rate |
|---|---|
| State GET | 4% |
| County surcharge (all counties) | 0.5% |
| Combined rate | 4.5% |
| Maximum pass-on rate | 4.712% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Hawaii ZIP code with our sales tax calculator.
Hawaii does not have a traditional sales tax. Instead, it imposes a General Excise Tax (GET) on almost every business transaction — goods, services, SaaS, digital content, and more. The GET has one of the broadest tax bases of any state consumption tax in the US, and remote sellers must understand its structure before registering.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 4% GET (general) |
| Economic Nexus Threshold | $100,000 gross income OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Taxable (GET applies to all business income) |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | tax.hawaii.gov |
Hawaii GET — Not a Traditional Sales Tax
Section titled “Hawaii GET — Not a Traditional Sales Tax”Hawaii’s General Excise Tax is a business privilege tax levied on the gross income of businesses for the privilege of doing business in Hawaii. Unlike a retail sales tax (which is imposed on consumers and collected by sellers), the GET is technically the seller’s obligation — you owe GET on your gross receipts whether or not you collect it from customers.
In practice, most businesses pass the GET along to customers as a separately stated charge, similar to how sales tax works. However, because the legal obligation is on the seller, you owe GET even if you fail to collect it.
Critically: The GET applies to virtually all income — goods, services, digital products, construction, professional services, rentals, and more. Hawaii’s tax base is far broader than any traditional sales tax state.
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Hawaii’s economic nexus threshold is $100,000 in gross income from Hawaii sources in the current or prior calendar year. “Gross income” includes all revenue from any source — not just tangible goods — meaning SaaS, services, and digital products all count.
Hawaii implemented its economic nexus law effective July 1, 2018. Once you cross $100,000 in gross Hawaii income, you must register for GET and begin remitting.
Marketplace-facilitated sales count toward the threshold.
Tax Rates
Section titled “Tax Rates”Hawaii sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Hawaii 96813
$—
Collecting sales tax in Hawaii and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Hawaii’s GET has several rates:
| Activity Type | GET Rate |
|---|---|
| Retail sales of tangible property | 4% |
| Services | 4% |
| Wholesale sales | 0.5% |
| Contracting | 4% |
| County surcharge (all four counties) | +0.5% |
County surcharges: All four counties — Honolulu (Oahu), Kauai, Hawaii County, and Maui — add a 0.5% surcharge, bringing the effective GET rate on retail sales to 4.5% everywhere in Hawaii. Maui was the last to adopt it, in January 2024. If you pass the GET on to customers as a separate line item, the maximum you can charge is 4.712%, because the GET is levied on gross receipts — including the tax you collect.
Pyramiding
Section titled “Pyramiding”One distinctive feature of the GET is pyramiding — the GET applies at each level of the supply chain. A manufacturer pays GET on sales to a wholesaler; the wholesaler pays GET on sales to a retailer; the retailer pays GET on sales to the consumer. Each party in the chain owes GET on their gross receipts. This can make Hawaii more expensive than states where tax is only imposed at the retail level.
For remote direct-to-consumer e-commerce sellers, pyramiding typically does not affect your calculation — you owe the 4.5% retail GET rate (4% state plus 0.5% county surcharge) on your Hawaii sales.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Hawaii’s GET taxes everything, including SaaS and digital goods. Because the GET is a gross receipts tax on all business income rather than a product-specific sales tax, there is no digital goods exemption.
Taxable under Hawaii GET:
- SaaS and cloud services — taxable at 4%
- Downloaded software — taxable
- Digital content (ebooks, music, video) — taxable
- Online subscriptions — taxable
- Professional services delivered remotely — taxable
There is no exemption for digital-only businesses. If you sell SaaS into Hawaii and cross the $100,000 threshold, you owe GET on that revenue.
Registration
Section titled “Registration”Hawaii is not an SST member, so you must register directly with the Department of Taxation.
- Go to tax.hawaii.gov
- Select “New Business Registration” or file Form BB-1 online
- Register for GET (and Use Tax if applicable)
- You will receive a Hawaii General Excise Tax License (fee: $20 one-time)
- Begin collecting GET effective the registration date
The $20 GET license fee is a one-time charge, not annual.
Foreign Sellers
Section titled “Foreign Sellers”Hawaii accepts foreign business registrations through tax.hawaii.gov. A US EIN is preferred but Hawaii may accept a foreign tax ID in some cases — contact the DOR for current guidance.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”Hawaii assigns filing frequency based on estimated annual GET liability:
| Annual GET Liability | Filing Frequency |
|---|---|
| Less than $4,000 | Annual |
| $4,000–$16,000 | Semi-annual |
| More than $16,000 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month (e.g., January return due February 20).
Returns are filed through Hawaii Tax Online (hitax.hawaii.gov). Electronic filing is required for most sellers.
Compliance Notes
Section titled “Compliance Notes”GET is a seller’s tax: Unlike sales tax (which is the customer’s obligation collected by the seller), GET is the seller’s tax. If you do not collect GET from your customers, you still owe it. Factor this into your pricing — if you choose not to add GET as a line item, your effective margin is reduced by 4.5%.
County surcharges: Since Maui adopted its surcharge in 2024, every county charges the extra 0.5%, so the retail rate is 4.5% on every island. Older guides and tax-engine configurations that apply 4% outside Oahu are out of date.
Broadest tax base: Hawaii’s GET is the broadest-base state consumption tax in the US. Unlike most sales tax states, there are no broad exemptions for services, professional fees, or B2B transactions. Almost everything is taxable.
No local separate filings: Unlike Colorado’s Home Rule municipalities, Hawaii’s GET is a unified state-administered system. You file one return covering all of Hawaii (with the county surcharges handled within that return).
Not SST: Hawaii is not an SST member.
Hawaii Sales Tax FAQ
Section titled “Hawaii Sales Tax FAQ”What is the sales tax rate in Hawaii?
Section titled “What is the sales tax rate in Hawaii?”Hawaii charges a 4% General Excise Tax (GET), and every county adds a 0.5% surcharge, so the rate on retail sales is 4.5% statewide. Sellers who pass the tax on to customers may charge up to 4.712%, because the GET is levied on gross receipts.
What is the Hawaii economic nexus threshold?
Section titled “What is the Hawaii economic nexus threshold?”Remote sellers must register and collect Hawaii sales tax once they make more than $100,000 in gross income into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Hawaii?
Section titled “Is SaaS taxable in Hawaii?”Yes. Hawaii’s General Excise Tax applies to almost all business income, including SaaS and digital goods.
How often do you file sales tax in Hawaii?
Section titled “How often do you file sales tax in Hawaii?”Most sellers file monthly. Hawaii assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.