What is the sales tax rate in Hawaii?

Hawaii does not have a traditional sales tax. Instead, it imposes a General Excise Tax (GET) at a base rate of 4.000%. In Honolulu County, an additional 0.5% surcharge brings the combined rate to 4.5%. The GET is levied on businesses but is commonly passed on to consumers.

Does Hawaii have local sales tax?

Yes, Honolulu County imposes a 0.5% surcharge on top of the 4.000% state GET rate. This surcharge funds the Honolulu rail transit project (HART). Other counties do not currently impose a surcharge, though legislation has been proposed.

Are groceries taxed in Hawaii?

Yes. Unlike most states, Hawaii's GET applies to virtually all goods and services, including groceries. All food items purchased at grocery stores are subject to the 4.000% GET (or 4.5% in Honolulu County).

Is clothing taxed in Hawaii?

Yes, clothing is subject to Hawaii's GET at the full 4.000% rate (4.5% in Honolulu County). There are no exemptions for clothing or footwear in Hawaii.

Are prescription drugs taxed in Hawaii?

Prescription drugs sold at retail by a licensed pharmacy are exempt from the GET. However, many other medical services and health-related goods are subject to the GET. Over-the-counter medications are fully taxable.

Do I pay GET on services in Hawaii?

Yes. Unlike most states where services are largely exempt from sales tax, Hawaii's GET applies broadly to services. Professional services, personal services, contracting, and most other service activities are subject to the 4.000% GET rate (4.5% in Honolulu County).

What is the Honolulu surcharge?

The Honolulu County surcharge is an additional 0.5% tax on top of the state GET, bringing the combined rate to 4.5% on the island of Oahu. It was enacted in 2007 to fund the Honolulu Rail Transit (HART) project and has been extended through 2030. This surcharge applies only to transactions occurring within Honolulu County (the island of Oahu).

Sales Tax Calculator

Hawaii Sales Tax
Calculator

Calculate Hawaii sales tax (GET) instantly for any city. Enter any amount to see the exact tax and total.

State Rate

4.000%

Select City

Amount before tax

About Hawaii Sales Tax

State rate: 4.000%

Local rate in Honolulu County: 0.500%

Combined rate in Honolulu: 4.500%

State Rate

4.000%

Local Tax

Yes

Max Combined

~4.5%

Maui County

4.500%

Standard Rate

22,400

City	County	Standard Rate	Special District	Population
Honolulu	Honolulu	4.500%	Standard Rate	350,964
East Honolulu	Honolulu	4.500%	Standard Rate	49,037
Pearl City	Honolulu	4.500%	Standard Rate	47,698
Hilo	Hawaii	4.500%	Standard Rate	44,186
Kailua	Honolulu	4.500%	Standard Rate	38,635
Waipahu	Honolulu	4.500%	Standard Rate	38,216
Kaneohe	Honolulu	4.500%	Standard Rate	34,597
Mililani Town	Honolulu	4.500%	Standard Rate	27,629
Kahului	Maui	4.500%	Standard Rate	26,337
Kihei	Maui	4.500%	Standard Rate	22,400
Wahiawa	Honolulu	4.500%	Standard Rate	17,821
Wailuku	Maui	4.500%	Standard Rate	16,012
Ewa Beach	Honolulu	4.500%	Standard Rate	15,236
Kailua-Kona	Hawaii	4.500%	Standard Rate	15,036
Kapolei	Honolulu	4.500%	Standard Rate	15,000
Waimalu	Honolulu	4.500%	Standard Rate	12,296
Kapaa	Kauai	4.500%	Standard Rate	11,068
Lihue	Kauai	4.500%	Standard Rate	7,140

Note: Honolulu County (Oahu) has a 0.5% surcharge on top of the 4.000% state GET rate. Other counties currently have no surcharge.

How to Calculate Sales Tax in Hawaii

Sales Tax Calculation

Hawaii

Example: Surfboard Purchase in Honolulu

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the tax rate

$500.00 × 4.500% (0.045)

Sales tax (GET) $22.50

Add to the original price

$500.00 + $22.50

TOTAL AMOUNT DUE $522.50

Thank you for your purchase

Reverse Calculation

Know the total? Divide by 1.045 to find the pre-tax price. Example: $104.50 ÷ 1.045 = $100.00

What's Taxed?

Taxable: Almost everything including services

Exempt: Prescription drugs, insurance premiums

What are Hawaii's special sales tax rules?

General Excise Tax (GET)

Hawaii does not have a traditional sales tax. Instead, it imposes the General Excise Tax (GET), a privilege tax on businesses for conducting business in Hawaii. Businesses are permitted to pass the tax on to consumers.

Rate Breakdown: The GET rate varies by type of activity:

4.000% on retail sales
0.500% on wholesale transactions
0.150% on insurance commissions

How GET Works

The GET applies to nearly all business activity in Hawaii, including retail sales, services, contracting, rental income, and interest income. Because it taxes gross receipts at each level of production, the GET can "pyramid" as tax is charged on tax throughout the supply chain. This broad base allows Hawaii to maintain one of the lowest nominal rates in the country.

Honolulu County Surcharge

Honolulu County imposes an additional 0.5% surcharge on Oahu to fund the Honolulu rail transit project (HART)

•
Enacted: 2007, to fund the Honolulu Authority for Rapid Transportation (HART) rail project
•
Extended Through: 2030, with possible further extensions depending on rail project completion
•
Applies To: All transactions on Oahu (Honolulu County only), bringing the combined rate to 4.5%
•
Other Counties: Maui, Hawaii (Big Island), and Kauai counties do not currently impose a surcharge
×
Services are taxed: Unlike most states, Hawaii's GET applies to services, rent, and nearly all business activity

How does Hawaii sales tax compare to states with similar rates?

Here's how Hawaii's GET rate stacks up against states with comparable base rates

4.000%

Colorado

2.90%

+ up to 8.3%
local tax

Alabama

4.00%

+ up to 7.5%
local tax

Hawaii

4.000%

With local tax (max ~4.5%)

#45 of 50 states

Wyoming

4.00%

+ up to 2%
local tax

Hawaii's 4.000% GET rate is among the lowest nominal rates in the country, but the GET's broad base (taxing services and all business activity) means the effective tax burden can be higher than it appears.

Got Questions?

Frequently Asked Questions

Hawaii's 'sales tax' is actually the General Excise Tax (GET), a privilege tax imposed on businesses for the privilege of doing business in Hawaii. Unlike a traditional sales tax that only applies to retail sales of goods, the GET applies to nearly all business transactions, including services, wholesale, and retail. Businesses are allowed to pass the tax on to consumers, which is why it functions similarly to a sales tax.

The GET taxes the seller's gross receipts from business activity, not just retail sales of tangible goods. This means the GET applies to services (like haircuts, legal fees, and consulting), rent, and even wholesale transactions (at a lower 0.5% rate). Additionally, the GET is technically a tax on the business, not the consumer, though businesses routinely pass it on. The GET also pyramids, meaning tax can be charged on tax throughout the supply chain.

How has Hawaii's sales tax rate changed over time?

Hawaii's GET has been 4.000% since 1965. Here's how the rate has evolved since its adoption:

Effective Date	Rate	Change	Notes
2007	4.00% + 0.5%	▲ +0.5% surcharge	Honolulu County surcharge added for rail transit (HART)
1999	4.00%	—	Standard GET rate maintained
1965	4.00%	▲ +0.5%	Rate increased from 3.5%
1935	3.50%	—	General Excise Tax first enacted

Historical note: Hawaii's General Excise Tax was first enacted in 1935, making it one of the oldest broad-based consumption taxes in the United States. The GET replaced several earlier excise and license taxes. Its broad base, covering services, wholesale, and retail transactions, has allowed Hawaii to maintain a relatively low nominal rate while generating significant revenue. The 2007 Honolulu County surcharge was the first local addition to the GET system.

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Resources

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Disclaimer: This calculator provides estimates based on current Hawaii General Excise Tax rates as of April 2026. Tax rates are subject to change by state legislation. For official tax rates and specific guidance on your situation, please consult the Hawaii Department of Taxation or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: Hawaii Department of Taxation, Hawaii Revised Statutes Chapter 237 (General Excise Tax Law)

Last updated: April 23, 2026