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State tax profile · 2026

Taxes in Hawaii

Every state-level tax in Hawaii, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Hawaii's most striking tax feature is its property tax: the state median county rate ranks 51st of 51, the lowest anywhere. That single distinction shapes the finances of anyone buying a home here, since annual carrying costs stay unusually tame. The relief stops there, though. The top income tax rate ranks 2nd of 51, and beer taxes rank 3rd, so earnings and everyday purchases draw heavily. Gas taxes rank 50th, meaning drivers pay among the least at the pump. Estates above $5,490,000 face a state tax at a top rate of 20%, and Hawaii is one of only two states offering portability. Relocators should weigh cheap property ownership against steep income and consumption costs.

State Income Tax3
11.00%
12 brackets · graduated
Sales Tax3
4.50%
state 4.00% + local
Property Tax1
0.25%
median of 4 counties
Corporate Tax3
6.40%
graduated
Cigarette Tax3
$3.60
per pack of 20
Gas Tax4
18.50¢
per gallon
Beer Tax5
$0.930
per gallon
Wine Tax6
$1.380
per gallon
Spirits Tax7
$5.980
per gallon

State income tax

11.00% 12 brackets · graduated.

Sales tax

The combined state + local sales tax rate is 4.50%. State rate 4.00% plus an average 0.50% local.

Estate & inheritance tax

Hawaii taxes estates over $5,490,000 at a top rate of 20%.

Real estate transfer tax

Hawaii levies a transfer tax of 0.10%–1.25%3 (graduated by price).

Cigarette Tax

Hawaii levies a cigarette tax of $3.60 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Hawaii levies a gas tax of 18.50¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Hawaii levies a beer tax of $0.930 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Hawaii levies a wine tax of $1.380 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Hawaii levies a spirits tax of $5.980 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.25%. Compare counties below for local rates.

Counties in Hawaii by property tax rate

CountyEffective rateMedian home value
Honolulu County0.28%$897,500
Hawaii County0.28%$519,300
Kauai County0.21%$873,200
Maui County0.16%$904,700
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.