Hawaii uses a distinctive 20th-of-the-month filing convention — everything is due April 20, not April 15 — and layers the General Excise Tax on top of income tax. It has one of the highest top individual rates in the country.
Hawaii Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extended Due Date |
|---|---|---|
Individuals (N-11) | April 20, 2026 | October 20, 2026 |
C Corporations (N-30) | April 20, 2026 | October 20, 2026 |
S Corporations (N-35) | April 20, 2026 | October 20, 2026 |
Partnerships (N-20) | April 20, 2026 | October 20, 2026 |
Every Hawaii return — individual, C-corp, S-corp, and partnership — is due the 20th day of the 4th month, April 20, 2026, with an automatic six-month extension to October 20 (no form required, if properly-estimated tax is paid). Hawaii’s pass-throughs use the 4th-month rule, not the federal March convention.
Rates and the Elective PTE Tax
Hawaii’s individual income tax is steeply graduated across 12 brackets from 1.4% to an 11% top rate (over $650,000 married) — among the highest in the nation. The corporate income tax is graduated: 4.4%, 5.4%, and 6.4% over $100,000. Hawaii’s elective pass-through entity tax is 9% for 2025 (reduced from the 11% that applied in 2023 only), elected on Schedule PTE with Form N-362E.
The General Excise Tax (GET)
A defining Hawaii obligation: the General Excise Tax (GET) functions as the state’s sales tax but is imposed on the seller’s gross receipts — at 4% statewide, 4.5% on Oahu (a 0.5% county surcharge). It applies broadly to nearly all business activity, is filed periodically (Form G-45) plus an annual reconciliation (G-49), and is a core part of any Hawaii engagement — often more consequential than the income tax.
Estimates, Extensions, and Penalties
Individual estimated payments follow the 20th-of-month schedule — April 20, June 20, September 20, 2026, and January 20, 2027. Interest runs at roughly 8% per year; the failure-to-file penalty is 5% per month (maximum 25%). An extension covers filing only.
CPA Action Steps
Use April 20 (not April 15) for all Hawaii returns
Prioritize GET compliance (4%/4.5% Oahu, Forms G-45/G-49) — often the bigger obligation
Model the 11% top individual rate for high earners
Consider the 9% PTE election for SALT-cap relief
Verify current rates and dates against the Hawaii Department of Taxation (tax.hawaii.gov) before filing.