Updated for tax year 2025.
If you live or work in Hawaii, you’ll likely need to file a Hawaii state income tax return along with your federal return. Hawaii uses a progressive income tax system with 12 brackets, so your filing status and taxable income affect how much state tax you owe.
This guide explains Hawaii’s 2025 income tax rates and brackets, standard deduction, available exclusions and credits, and updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Hawaii’s tax rules to help you accurately prepare your Hawaii return alongside your federal return.
What is the Hawaii state income tax?
Hawaii state income tax is a tax on income earned by individuals. It is collected by the Hawaii Department of Taxation and helps fund state services.
For tax year 2025, Hawaii uses a 12-bracket progressive tax structure with rates from 1.40% to 11%, depending on filing status and taxable income.
Hawaii income tax rates and tax brackets
Hawaii’s 2025 rate schedule is progressive. Here are the 2025 Hawaii income tax brackets:
| Tax Rate | Single or Married Filing Separately | Married Filing Jointly or Surviving Spouse | Head of Household |
|---|---|---|---|
| 1.40% | $0-$9,600 | $0-$19,200 | $0-$14,400 |
| 3.20% | $9,601-$14,400 | $19,201-$28,800 | $14,401-$21,600 |
| 5.50% | $14,401-$19,200 | $28,801-$38,400 | $21,601-$28,800 |
| 6.40% | $19,201-$24,000 | $38,401-$48,000 | $28,801-$36,000 |
| 6.80% | $24,001-$36,000 | $48,001-$72,000 | $36,001-$54,000 |
| 7.20% | $36,001-$48,000 | $72,001-$96,000 | $54,001-$72,000 |
| 7.60% | $48,001-$125,000 | $96,001-$250,000 | $72,001-$187,500 |
| 7.90% | $125,001-$175,000 | $250,001-$350,000 | $187,501-$262,500 |
| 8.25% | $175,001-$225,000 | $350,001-$450,000 | $262,501-$337,500 |
| 9% | $225,001-$275,000 | $450,001-$550,000 | $337,501-$412,500 |
| 10% | $275,001-$325,000 | $550,001-$650,000 | $412,501-$487,500 |
| 11% | Over $325,000 | Over $650,000 | Over $487,500 |
If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See Hawaii Form N-11 instructions and tax rate schedules for official computation details.
Hawaii standard deduction
Hawaii allows a standard deduction or itemized deductions on your state return. For tax year 2025, Hawaii standard deduction amounts are:
- $4,400 for single and married filing separately
- $8,800 for married filing jointly and qualifying surviving spouse
- $6,424 for head of household
If your Hawaii itemized deductions exceed your standard deduction amount for your filing status, you may benefit from itemizing on Form N-11. You cannot take the standard deduction if your spouse itemizes and you file married filing separately.
Hawaii exclusions and credits
Hawaii excludes certain income from state tax and offers credits that can reduce your tax bill. Common examples include:
- Social Security and Railroad Retirement benefits excluded from Hawaii taxable income
- Qualifying pension distributions from employer-funded plans; employee-contributed retirement plans may be partially taxable
- Dependency exemptions reported on Form N-11 for qualifying dependents
- Refundable and nonrefundable credits, such as the earned income tax credit and food/excise tax credit, where eligible
- Other state credits listed on Form N-11 schedules and instructions
Eligibility rules vary by exclusion and credit. Review Form N-11 instructions and supporting schedules for current requirements.
Hawaii tax changes for 2025
For tax year 2025, Hawaii’s standard deduction amounts are unchanged from 2024. Bracket income limits were adjusted for 2025 under recent Hawaii law. Hawaii generally conforms to the Internal Revenue Code as amended through December 31, 2024, for taxable years beginning after December 31, 2024.
The 2025 return due date is April 20, 2026, with an automatic six-month filing extension available when qualifying conditions are met. Tax due is generally still payable by April 20, 2026.
FAQs
The bottom line
Hawaii’s 2025 income tax uses a progressive 12-bracket structure with a top rate of 11%. Understanding your bracket, deduction method, and available exclusions can help you better estimate your Hawaii tax bill or refund.
When you’re ready to file, TaxAct can help you prepare your federal and Hawaii returns in one place so you can file with confidence.
Already filed your taxes and waiting for your refund? Learn more about where your Hawaii state tax refund is.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.
Citations
Hawaii Department of Taxation. “Tax Year Information – 2025.” Accessed 20 Aug. 2026.
Hawaii Department of Taxation. “Instructions for Form N-11 Rev 2025.” Accessed 20 Aug. 2026.
Hawaii Department of Taxation. “Form N-11, Rev. 2025, Individual Income Tax Return (Resident).” Accessed 20 Aug. 2026.
