State income tax · Hawaii
Hawaii income tax rates
Hawaii's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 11%
- Lowest rate
- 1.4%
- Brackets (single)
- 12
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1.4% |
| $9,600 | 3.2% |
| $14,400 | 5.5% |
| $19,200 | 6.4% |
| $24,000 | 6.8% |
| $36,000 | 7.2% |
| $48,000 | 7.6% |
| $125,000 | 7.9% |
| $175,000 | 8.25% |
| $225,000 | 9% |
| $275,000 | 10% |
| $325,000 | 11% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1.4% |
| $19,200 | 3.2% |
| $28,800 | 5.5% |
| $38,400 | 6.4% |
| $48,000 | 6.8% |
| $72,000 | 7.2% |
| $96,000 | 7.6% |
| $250,000 | 7.9% |
| $350,000 | 8.25% |
| $450,000 | 9% |
| $550,000 | 10% |
| $650,000 | 11% |
Notes
Act 46 (SLH 2024) fixed the brackets for 2025 and 2026 (2026 uses the 2025 schedule) and doubled the standard deduction for 2026 ($8,000 single / $16,000 joint). Act 24 (SLH 2026) changes rates and adds a 13% top bracket only from tax year 2027.
Sources
We read each source on the date shown and quote the line we relied on.
- Tax Announcement No. 2024-03, Act 46, SLH 2024, Relating to Income Tax (external site)
The income tax brackets will be the same as in tax year 2025.
- Tax Announcement No. 2026-06, Tax Law Changes from the 2026 Regular Legislative Session (external site)
years 2027 and 2029 by lowering the income tax rates for the second bracket from 3.2% to 2.5%,
- Booklet A, Employer's Tax Guide (Rev. 2025), withholding rates for January 1, 2026 and thereafter (external site)
Tax on remaining $3,818 at 5.5%