Hawaii Individual Income Tax Return (Form N-11) for sole proprietors and single-member LLCs. Covers the twelve-bracket graduated system (1.4%–11%), Hawaii standard deduction, personal exemptions, modifications to federal AGI, and estimated tax (Form N-1). Trigger: taxpayer is a Hawaii resident or…
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This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Individual income tax filing deadline (tax year 2025)
April 20, 2026HRS § 235-51; Hawaii DOTAX Tax Year 2025 Information (tax.hawaii.gov/tax-year-information/)
Automatic extension period
6 months (to October 20) if estimated tax paid by April 20Hawaii Revised Statutes (HRS) Chapter 235
Extension deadline (tax year 2025)
October 20, 2026Hawaii Revised Statutes (HRS) Chapter 235
Rate — bracket 1: $0–$9,600
1.40%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 2: $9,601–$14,400
3.20%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 3: $14,401–$19,200
5.50%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 4: $19,201–$24,000
6.40%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 5: $24,001–$36,000
6.80%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 6: $36,001–$48,000
7.20%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 7: $48,001–$125,000
7.60%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 8: $125,001–$175,000
7.90%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 9: $175,001–$225,000
8.25%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 10: $225,001–$275,000
9.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 11: $275,001–$325,000
10.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 12: Over $325,000
11.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 1 ($9,600)
$134HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 2 ($14,400)
$288HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 3 ($19,200)
$552HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 4 ($24,000)
$859HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 5 ($36,000)
$1,675HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 6 ($48,000)
$2,539HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 7 ($125,000)
$8,391HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 8 ($175,000)
$12,341HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 9 ($225,000)
$16,466HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 10 ($275,000)
$20,966HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 11 ($325,000)
$25,966HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 1: $0–$19,200
1.40%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 2: $19,201–$28,800
3.20%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 3: $28,801–$38,400
5.50%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 4: $38,401–$48,000
6.40%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 5: $48,001–$72,000
6.80%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 6: $72,001–$96,000
7.20%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 7: $96,001–$250,000
7.60%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 8: $250,001–$350,000
7.90%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 9: $350,001–$450,000
8.25%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 10: $450,001–$550,000
9.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 11: $550,001–$650,000
10.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Rate — bracket 12: Over $650,000
11.00%HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 1 ($19,200)
$269HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 2 ($28,800)
$576HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 3 ($38,400)
$1,104HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 4 ($48,000)
$1,718HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 5 ($72,000)
$3,350HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 6 ($96,000)
$5,078HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 7 ($250,000)
$16,782HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 8 ($350,000)
$24,682HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 9 ($450,000)
$32,932HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 10 ($550,000)
$41,932HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Cumulative tax at top of bracket 11 ($650,000)
$51,932HRS § 235-51; Hawaii DOTAX Tax Rate Schedules (2025): tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
Standard deduction — Single (tax year 2025)
$4,400Hawaii Revised Statutes (HRS) Chapter 235
Standard deduction — Married filing jointly (tax year 2025)
$8,800Hawaii Revised Statutes (HRS) Chapter 235
Standard deduction — Married filing separately (tax year 2025)
$4,400Hawaii Revised Statutes (HRS) Chapter 235
Standard deduction — Head of household (tax year 2025)
$6,424Hawaii Revised Statutes (HRS) Chapter 235
Personal exemption — per taxpayer/spouse (tax year 2025)
$1,144Hawaii Revised Statutes (HRS) Chapter 235
Dependent exemption — per dependent (tax year 2025)
$1,144Hawaii Revised Statutes (HRS) Chapter 235
Filing threshold — Single, under 65 (tax year 2025)
$5,544Hawaii Revised Statutes (HRS) Chapter 235
Filing threshold — Single, 65+ (tax year 2025)
$6,688Hawaii Revised Statutes (HRS) Chapter 235
Filing threshold — Married filing jointly, both under 65 (tax year 2025)
$11,088Hawaii Revised Statutes (HRS) Chapter 235
Filing threshold — Married filing jointly, one 65+ (tax year 2025)
$12,232Hawaii Revised Statutes (HRS) Chapter 235
Filing threshold — Head of household, under 65 (tax year 2025)
$7,568Hawaii Revised Statutes (HRS) Chapter 235
Tax table vs. rate schedule threshold
If taxable income < $100,000 use tax table; if ≥ $100,000 use rate scheduleHawaii Revised Statutes (HRS) Chapter 235; Hawaii DOTAX Tax Rate Schedules (2025)
Estimated tax payment threshold — self-employed
$500 expected tax liabilityHawaii Revised Statutes (HRS) Chapter 235; Form N-1
Estimated tax voucher due date — Q1
April 20Hawaii Revised Statutes (HRS) Chapter 235; Form N-1
Estimated tax voucher due date — Q2
June 20Hawaii Revised Statutes (HRS) Chapter 235; Form N-1
Estimated tax voucher due date — Q3
September 20Hawaii Revised Statutes (HRS) Chapter 235; Form N-1
Estimated tax voucher due date — Q4
January 20Hawaii Revised Statutes (HRS) Chapter 235; Form N-1
General Excise Tax — general rate
4%Hawaii Revised Statutes (HRS) Chapter 237 (General Excise Tax Law)
General Excise Tax — Honolulu County rate (with county surcharge)
4.5%Hawaii Revised Statutes (HRS) Chapter 237; Honolulu City and County surcharge ordinance
Refundable food/excise tax credit — amount per exemption
$110 per exemptionHawaii Revised Statutes (HRS) Chapter 235
Refundable food/excise tax credit — federal AGI eligibility ceiling (Single)
Federal AGI ≤ $50,000Hawaii Revised Statutes (HRS) Chapter 235
Hawaii non-conformity — federal bonus depreciation (IRC §168(k))
Hawaii does NOT conform to federal §168(k) bonus depreciation; taxpayers must use Hawaii's depreciation schedule (generally straight-line MACRS equivalent)Hawaii Revised Statutes (HRS) Chapter 235
Social Security benefits — Hawaii taxability
Fully excluded from Hawaii incomeHawaii Revised Statutes (HRS) Chapter 235
Number of income tax brackets
12HRS § 235-51
Top marginal income tax rate
11%HRS § 235-51
Bottom marginal income tax rate
1.4%HRS § 235-51
Scope. This skill covers Hawaii individual income tax for self-employed individuals and sole proprietors filing Form N-11. Hawaii has one of the most progressive rate structures in the U.S. with 12 brackets ranging from 1.4% to 11%. Quality tier. Q3 — AI-drafted with citations. Must be reviewed by a qualified professional before use.
Tax year 2025 brackets — Single / Married filing separately (HRS § 235-51; Hawaii DOTAX Tax Year 2025 schedules.)
| Taxable income | Rate | Cumulative tax at top of bracket |
|---|---|---|
| $0 – $9,600 | 1.40% | $134 |
| $9,601 – $14,400 | 3.20% | $288 |
| $14,401 – $19,200 | 5.50% | $552 |
| $19,201 – $24,000 | 6.40% | $859 |
| $24,001 – $36,000 | 6.80% | $1,675 |
| $36,001 – $48,000 | 7.20% | $2,539 |
| $48,001 – $125,000 | 7.60% | $8,391 |
| $125,001 – $175,000 | 7.90% | $12,341 |
| $175,001 – $225,000 | 8.25% | $16,466 |
| $225,001 – $275,000 | 9.00% | $20,966 |
| $275,001 – $325,000 | 10.00% | $25,966 |
| Over $325,000 | 11.00% | — |
Tax year 2025 brackets — Married filing jointly / Qualifying surviving spouse (HRS § 235-51; Hawaii DOTAX Tax Year 2025 schedules.)
| Taxable income | Rate | Cumulative tax at top of bracket |
|---|---|---|
| $0 – $19,200 | 1.40% | $269 |
| $19,201 – $28,800 | 3.20% | $576 |
| $28,801 – $38,400 | 5.50% | $1,104 |
| $38,401 – $48,000 | 6.40% | $1,718 |
| $48,001 – $72,000 | 6.80% | $3,350 |
| $72,001 – $96,000 | 7.20% | $5,078 |
| $96,001 – $250,000 | 7.60% | $16,782 |
| $250,001 – $350,000 | 7.90% | $24,682 |
| $350,001 – $450,000 | 8.25% | $32,932 |
| $450,001 – $550,000 | 9.00% | $41,932 |
| $550,001 – $650,000 | 10.00% | $51,932 |
| Over $650,000 | 11.00% | — |
Standard deduction (tax year 2025)
| Filing status | Standard deduction |
|---|---|
| Single | $4,400 |
| Married filing jointly | $8,800 |
| Married filing separately | $4,400 |
| Head of household | $6,424 |
Personal exemptions (tax year 2025)
| Item | Amount |
|---|---|
| Personal exemption (each taxpayer/spouse) | $1,144 |
| Dependent exemption (each) | $1,144 |
Filing thresholds (tax year 2025)
| Filing status | Threshold (gross income) |
|---|---|
| Single (under 65) | $5,544 |
| Single (65+) | $6,688 |
| Married filing jointly (both under 65) | $11,088 |
| Married filing jointly (one 65+) | $12,232 |
| Head of household (under 65) | $7,568 |
Note: Hawaii's due dates are the 20th (not the 15th like most states).
hi-sales-tax.md for GET details.Tier 1 rules — deterministic
| Rule ID | Rule |
|---|---|
| HI-IT-1.01 | Hawaii taxable income = Hawaii AGI − deduction − personal exemptions |
| HI-IT-1.02 | If taxable income < $100,000, use tax table; if ≥ $100,000, use rate schedule |
| HI-IT-1.03 | Personal exemption: $1,144 per taxpayer, spouse (if joint), and each dependent |
| HI-IT-1.04 | Social Security benefits are fully excluded from Hawaii income |
| HI-IT-1.05 | Filing deadline is April 20 (not April 15) |
| HI-IT-1.06 | Automatic 6-month extension to October 20 if estimated tax paid timely |
| HI-IT-1.07 | Hawaii does not conform to federal §168(k) bonus depreciation |
| HI-IT-1.08 | Hawaii allows credit for taxes paid to other states |
Tier 2 rules — requires judgment
| Rule ID | Rule | Judgment needed |
|---|---|---|
| HI-IT-2.01 | Standard vs. itemized deduction election | Hawaii allows itemization independently of federal choice |
| HI-IT-2.02 | Depreciation conformity analysis | Determine add-back for federal bonus depreciation vs. Hawaii depreciation |
| HI-IT-2.03 | Part-year resident allocation | Prorate income for period of Hawaii residency |
| HI-IT-2.04 | GET vs. income tax interaction | Ensure GET is properly deducted on Schedule C, not double-counted |
| HI-IT-2.05 | Food/excise tax credit | Available to lower-income residents; verify eligibility |
| HI-IT-2.06 | Refundable food/excise tax credit | $110 per exemption if federal AGI ≤ $50,000 (single) |
Supplier pattern library
| Pattern on bank statement | Likely meaning |
|---|---|
| STATE OF HI TAX | Hawaii income tax payment |
| HAWAII DOTAX | Hawaii Department of Taxation payment |
| HI TAX REFUND | Hawaii income tax refund |
| HITAX PMT | Hawaii estimated tax payment |
Form mapping
| Hawaii Form | Federal equivalent / Input |
|---|---|
| Form N-11, Line 10 | Federal Form 1040, Line 11 (AGI) |
| Form N-11, Lines 11–17 | Hawaii modifications (additions/subtractions) |
| Form N-11, Line 22 | Hawaii AGI |
| Form N-11, Line 24 | Standard or itemized deductions |
| Form N-11, Line 25 | Personal exemptions |
| Form N-11, Line 26 | Hawaii taxable income |
| Form N-11, Line 27 | Tax from table or schedule |
| Form N-1 | Quarterly estimated payments |
| Form N-210 | Underpayment of estimated tax penalty |
Refusal catalogue
| Refusal ID | Topic | Reason |
|---|---|---|
| R-HI-01 | Corporate income tax (Form N-30) | Not individual income tax |
| R-HI-02 | Transient accommodations tax (TAT) | Separate regime for lodging |
| R-HI-03 | Part-year / nonresident returns (Form N-15) | Different form and allocation rules |
| R-HI-04 | GET computation details | See hi-sales-tax.md |
| R-HI-05 | County surcharge details | Varies by county; requires local analysis |
| R-HI-06 | Conveyance tax | Real property transaction tax |
| R-HI-07 | Estate tax | Separate regime |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Hawaii computations in the OpenAccountants Tax Library.
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