Hawaii Sales Tax Rate
Hawaii does not have a sales tax. It has the General Excise Tax (GET), a tax on a business's gross receipts that the business may, but is not required to, show to the customer as a separate charge. County surcharges raise the rate on retail sales in the four counties that have adopted one, which is why the amount a customer is charged can be higher than the state rate.
State rate
4%
Local add-on
0.5%
Combined (capped)
4.5%
Hawaii has no sales tax: the General Excise Tax (GET) is levied on the business, not the customer. The Legislature lets counties add a surcharge on the GET by ordinance at a rate no greater than 0.5%, and the City and County of Honolulu, Kauai, Hawaii and Maui have all adopted it at 0.5% through December 31, 2030. The surcharge applies only to activities taxed at the retail rate, not to wholesaling.
Work out the tax on a purchase
The calculator applies the state rate. Where local tax applies, add your local rate to get the figure that will appear on the receipt — the official lookup below gives the exact rate for an address.
Total Cost
$104.00
| Detail | Amount |
|---|---|
| Purchase Price | $100.00 |
| State Tax Rate | 4.000% |
| Sales Tax | $4.00 |
| Total | $104.00 |
Sales tax
Tax rate
Total cost
State-level base rates only. Many states allow cities and counties to add local sales taxes which are not included here. Check your local rate for exact calculations.
Edit inputs ↑What Hawaii taxes, and what it doesn't
GET is on the business, not the buyer
The Department of Taxation explains that a sales tax is a tax on customers while the GET is a tax on businesses, and that businesses are not required to collect GET from customers. Most activities are taxed at 0.5% or 4.5%: 0.5% for wholesaling and manufacturing, 4.5% for selling retail goods and services, a rate that includes the 0.5% county surcharge.
What a business may charge you
A business may visibly pass the GET on to its customer but is not required to. Because a business is taxed on gross receipts that include the GET it charges, the maximum it can pass on at the 4.5% rate is 4.712%. If it does not show the tax separately, the GET is still part of the price.
Groceries and food
The Department of Taxation names food paid for with Supplemental Nutrition Assistance Program (SNAP) benefits or with Women, Infants, and Children (WIC) food vouchers among the common GET deductions. Its use tax brochure lists food among the goods subject to use tax when bought from an unlicensed seller outside Hawaii.
Tourists and nonresidents
There is no GET exemption for goods sold in Hawaii to nonresidents, and the Department does not issue exemption certificates to tourists. A sale is exempt only if the Hawaii business ships the goods directly to the customer's out-of-state residence.
Cars bought out of state, and other use tax
Use tax is a tax on purchases made from unlicensed sellers outside Hawaii and imported for use in Hawaii, and it applies instead of GET, never in addition. The landed value of a new or used vehicle purchased out of state and imported into Hawaii is subject to use tax at the state GET retail rate, or 4.5% where the county surcharge applies. Sales or use tax paid to another state can be claimed as a credit up to that same maximum, and an owner must show proof that use tax was paid, or that none is due, to register an imported vehicle.
Get the exact rate for an address
A statewide figure is a starting point, not a receipt. For the rate that actually applies to a specific address, use the state's own lookup — third-party rate tables disagree with each other and go stale between rate changes.
Hawaii Department of Taxation — General Excise Tax (GET) FAQ
Compare with other states
Frequently asked questions
Does Hawaii have a sales tax?
No. The Department of Taxation says Hawaii does not have a sales tax. It has the General Excise Tax (GET), which is assessed on business activities and levied on the business rather than the customer. Many businesses show it on the bill, which is why it looks like a sales tax.
What is the county surcharge in Hawaii?
A surcharge on the GET that counties may adopt at a rate no greater than 0.5%. The City and County of Honolulu, Kauai, Hawaii and Maui have each adopted it at 0.5%, effective through December 31, 2030. It adds to retail activities only, not to wholesaling.
How much can a Hawaii business charge me for the GET?
At a 4.5% GET rate, the maximum a business can pass on is 4.712%, because the business is taxed on its gross receipts including the GET it charges. On a $100 sale that is $100 plus 4.712% GET. Businesses must tell customers in advance if they plan to pass the tax on, and may not charge more than they will pay on the sale.
Is food taxed in Hawaii?
The Department of Taxation names food paid for with SNAP benefits or WIC food vouchers among the common GET deductions, and lists food among the goods subject to use tax when bought from an unlicensed seller outside Hawaii. The Department does not describe any other grocery exemption on these pages.
Do I owe Hawaii tax on a car I buy in another state and ship to Hawaii?
Yes, as use tax on the landed value of the vehicle at the state GET retail rate, or 4.5% where the county surcharge applies. Any sales or use tax you paid to the other state can be claimed as a credit up to that maximum.
Sources
- Hawaii Department of Taxation — General Excise Tax (GET) FAQ
- Hawaii Department of Taxation — Tax Facts 37-1, General Excise Tax (GET)
- Hawaii Department of Taxation — County Surcharge on General Excise and Use Tax
- Hawaii Department of Taxation — An Introduction to the General Excise Tax
- Hawaii Department of Taxation — An Introduction to the Use Tax
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