Hawaii

Corporate income tax

Corporation income tax return (Form N-30) must be filed on or before the 20th day of the fourth month following the close of the taxable year.

Extension. Automatic six-month extension to file without filing an application (HAR 18-235-98); not an extension to pay; pay with Form N-201V by the regular...

Partnerships and S corporations

Effective for taxable years beginning after December 31, 2022, partnerships and S corporations may elect to pay Hawaii income tax at the entity level (PTE taxation); the PTE elective rate for taxable years beginning after December 31, 2023 is 9%. See DOTAX Tax Information Releases 2023-03 and 2024-01.

General excise tax

Due date. Periodic GET returns (Form G-45) are due on or before the 20th day of the month following the close of the period (monthly, quarterly, or semiannual). Annual return and reconciliation (Form G-49) due on or before the 20th day of the 4th month following the close of the taxable year (April 20 for calendar year).

Filing frequency. Monthly if you will pay more than $4,000 in GET per year; may file quarterly if $4,000 or less per year; may file semiannually if $2,000 or less per year. Taxpayers whose annual GET liability does not exceed $100 are not required to file periodic G-45 returns (periods beginning after December 31, 2022) but still file the annual G-49.

Thresholds. Monthly > $4,000/yr; quarterly <= $4,000/yr; semiannual <= $2,000/yr; no periodic returns if <= $100/yr (effective 2023).

Prepayments. None stated; tax is paid with each periodic return.

Notes

Hawaii uses the 20th (not the 15th) for income tax returns and GET. The $100 no-periodic-return threshold took effect for periods beginning after December 31, 2022; the 9% PTE rate applies to taxable years beginning after December 31, 2023.