(a) There is hereby imposed on the taxable income of every:

Terms Used In Hawaii Revised Statutes 235-51

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Internal Revenue Code: means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income, except those provisions of the Internal Revenue Code which, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 235-2.3
  • Personal property: All property that is not real property.
(1) Taxpayer who files a joint return under § 235-93; and
(2) Surviving spouse, a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:

The tax shall be:

Not over $4,800

1.40% of taxable income

Over $4,800 but

$67.00 plus 3.20% of

not over $9,600

excess over $4,800

Over $9,600 but

$221.00 plus 5.50% of

not over $19,200

excess over $9,600

Over $19,200 but

$749.00 plus 6.40% of

not over $28,800

excess over $19,200

Over $28,800 but

$1,363.00 plus 6.80% of

not over $38,400

excess over $28,800

Over $38,400 but

$2,016.00 plus 7.20% of

not over $48,000

excess over $38,400

Over $48,000 but

$2,707.00 plus 7.60% of

not over $72,000

excess over $48,000

Over $72,000 but

$4,531.00 plus 7.90% of

not over $96,000

excess over $72,000

Over $96,000 but

$6,427.00 plus 8.25% of

not over $300,000

excess over $96,000

Over $300,000 but

$23,257.00 plus 9.00% of

not over $350,000

excess over $300,000

Over $350,000 but

$27,757.00 plus 10.00% of

not over $400,000

excess over $350,000

Over $400,000

$32,757.00 plus 11.00% of

excess over $400,000.
(b) There is hereby imposed on the taxable income of every head of a household a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:

The tax shall be:

Not over $3,600

1.40% of taxable income

Over $3,600 but

$50.00 plus 3.20% of

not over $7,200

excess over $3,600

Over $7,200 but

$166.00 plus 5.50% of

not over $14,400

excess over $7,200

Over $14,400 but

$562.00 plus 6.40% of

not over $21,600

excess over $14,400

Over $21,600 but

$1,022.00 plus 6.80% of

not over $28,800

excess over $21,600

Over $28,800 but

$1,512.00 plus 7.20% of

not over $36,000

excess over $28,800

Over $36,000 but

$2,030.00 plus 7.60% of

not over $54,000

excess over $36,000

Over $54,000 but

$3,398.00 plus 7.90% of

not over $72,000

excess over $54,000

Over $72,000 but

$4,820.00 plus 8.25% of

not over $225,000

excess over $72,000

Over $225,000 but

$17,443.00 plus 9.00% of

not over $262,500

excess over $225,000

Over $262,500 but

$20,818.00 plus 10.00% of

not over $300,000

excess over $262,500

Over $300,000

$24,568.00 plus 11.00% of

excess over $300,000.
(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual’s spouse under § 235-93 a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:

The tax shall be:

Not over $2,400

1.40% of taxable income

Over $2,400 but

$34.00 plus 3.20% of

not over $4,800

excess over $2,400

Over $4,800 but

$110.00 plus 5.50% of

not over $9,600

excess over $4,800

Over $9,600 but

$374.00 plus 6.40% of

not over $14,400

excess over $9,600

Over $14,400 but

$682.00 plus 6.80% of

not over $19,200

excess over $14,400

Over $19,200 but

$1,008.00 plus 7.20% of

not over $24,000

excess over $19,200

Over $24,000 but

$1,354.00 plus 7.60% of

not over $36,000

excess over $24,000

Over $36,000 but

$2,266.00 plus 7.90% of

not over $48,000

excess over $36,000

Over $48,000 but

$3,214.00 plus 8.25% of

not over $150,000

excess over $48,000

Over $150,000 but

$11,629.00 plus 9.00% of

not over $175,000

excess over $150,000

Over $175,000 but

$13,879.00 plus 10.00% of

not over $200,000

excess over $175,000

Over $200,000

$16,379.00 plus 11.00% of

excess over $200,000.”
(d) The tax imposed by section Internal Revenue Code provisions; sections 641 to 7518″ class=”unlinked-ref” datatype=”S” sessionyear=”2022″ statecd=”HI”>235-2.45 on estates and trusts shall be determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2001:

If the taxable income is:

The tax shall be:

Not over $2,000

1.40% of taxable income

Over $2,000 but

$28.00 plus 3.20% of

not over $4,000

excess over $2,000

Over $4,000 but

$92.00 plus 5.50% of

not over $8,000

excess over $4,000

Over $8,000 but

$312.00 plus 6.40% of

not over $12,000

excess over $8,000

Over $12,000 but

$568.00 plus 6.80% of

not over $16,000

excess over $12,000

Over $16,000 but

$840.00 plus 7.20% of

not over $20,000

excess over $16,000

Over $20,000 but

$1,128.00 plus 7.60% of

not over $30,000

excess over $20,000

Over $30,000 but

$1,888.00 plus 7.90% of

not over $40,000

excess over $30,000

Over $40,000

$2,678.00 plus 8.25% of

excess over $40,000.
(e) Any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of the taxpayer’s annual gross sales if the:

(1) Taxpayer’s only activities in this State consist of sales;
(2) Taxpayer does not own or rent real estate or tangible personal property; and
(3) Taxpayer’s annual gross sales in or into this State during the tax year is not in excess of $100,000.
(f) If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of:

(1) The tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of:

(A) The taxable income reduced by the amount of net capital gain, or
(B) The amount of taxable income taxed at a rate below 7.25 per cent, plus
(2) A tax of 7.25 per cent of the amount of taxable income in excess of the amount determined under paragraph (1).

This subsection shall apply to individuals, estates, and trusts for taxable years beginning after December 31, 1986.

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