he Hawaii General Excise Tax Calculator helps you quickly determine the General Excise Tax on a purchase in any county in Hawaii. You can calculate the tax by adding it to a pre-tax amount or removing it from a total amount.
Hawaii General Excise Tax Calculator
Calculate the General Excise Tax for all counties in Hawaii with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Hawaii General Excise Tax Calculator helps you quickly determine the General Excise Tax on a purchase in any county in Hawaii. You can calculate the tax by adding it to a pre-tax amount or removing it from a total amount.
When adding General Excise Tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing General Excise Tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Hawaii has a state General Excise Tax rate of 4.00%, with county surcharges that vary by county. This calculator combines both state and county tax rates for accurate calculations.
Adding General Excise Tax Example
Let’s say you want to calculate General Excise Tax on a $100 product in Honolulu with a total tax rate of 4.50% (4.00% state + 0.50% county surcharge):
Pre-Tax Amount = $100
Tax Rate = 4.50% or 0.045
Calculate the tax amount:
Tax Amount = $100 × 0.045 = $4.50
Calculate the total amount:
Total Amount = $100 + $4.50 = $104.50
Removing General Excise Tax Example
Now, let’s say you have a total amount of $104.50 and want to calculate the pre-tax amount and tax in Honolulu:
Total Amount = $104.50
Tax Rate = 4.50% or 0.045
Calculate the pre-tax amount:
Pre-Tax Amount = $104.50 ÷ (1 + 0.045) = $104.50 ÷ 1.045 = $100.00
Calculate the tax amount:
Tax Amount = $104.50 – $100.00 = $4.50
Different County Surcharge Example
In Hawaii County, the total tax rate is 4.50% (4.00% state + 0.50% county surcharge). Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 4.50% or 0.045
Calculate the tax amount:
Tax Amount = $100 × 0.045 = $4.50
Calculate the total amount:
Total Amount = $100 + $4.50 = $104.50
Hawaii General Excise Tax Rates
Hawaii has a state General Excise Tax rate of 4.00%, with county surcharges that vary by county. The total tax rate varies across the state, from 4.00% in areas with no county surcharge to 4.50% in most counties.
State Rate
County Surcharge
Maximum Rate
Combined Range
Hawaii Counties and Their Tax Rates
| County | State Tax | County Surcharge | Total Tax |
|---|---|---|---|
| Honolulu County | 4.00% | 0.50% | 4.50% |
| Hawaii County | 4.00% | 0.50% | 4.50% |
| Maui County | 4.00% | 0.50% | 4.50% |
| Kauai County | 4.00% | 0.50% | 4.50% |
| Unincorporated Areas | 4.00% | 0.00% | 4.00% |
Hawaii General Excise Tax Exemptions
Hawaii provides several exemptions from the General Excise Tax for certain types of goods and services. Some common exemptions include:
- Prescription Drugs: All prescription medications are exempt from the General Excise Tax
- Food: Most food for human consumption is exempt, except for prepared food and beverages
- Medical Services: Services provided by licensed medical professionals
- Agricultural Products: Products grown or produced in Hawaii for sale outside the state
- Manufacturing Equipment: Equipment used directly in manufacturing
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
Hawaii Tax Exemption Certificates
Businesses purchasing items for resale or other exempt purposes can provide exemption certificates to sellers to avoid paying the General Excise Tax. Hawaii has specific forms that must be completed and provided to the seller at the time of purchase:
- Form A-6: Certificate of Exemption for Resale
- Form BB-1: Basic Business Application
- Form G-45: Periodic General Excise/Use Tax Return
- Form G-49: Annual Return and Reconciliation of General Excise/Use Tax
These forms must be properly completed and submitted to the Hawaii Department of Taxation to qualify for exemption.
Understanding Hawaii General Excise Tax
What is Hawaii General Excise Tax?
Hawaii imposes a General Excise Tax (GET) instead of a traditional sales tax. The GET is a privilege tax imposed on business activities in Hawaii, with rates of 4% for most businesses and 0.5% for wholesalers. The tax is generally passed on to consumers as part of the purchase price.
County Surcharges
Each county in Hawaii may impose a county surcharge on top of the state GET. Currently, all four counties (Honolulu, Hawaii, Maui, and Kauai) have a 0.5% surcharge, making the total tax rate 4.5% in most areas of the state.
Tax Collection
The General Excise Tax is collected by businesses at the point of sale and remitted to the Hawaii Department of Taxation. Businesses must register with the state and obtain a General Excise Tax license before conducting business in Hawaii.
Use Tax
Hawaii imposes a Use Tax on goods purchased outside the state for use in Hawaii. The Use Tax rate is the same as the GET rate that would have applied if the purchase was made within the state. This ensures that Hawaii businesses are not at a competitive disadvantage with out-of-state sellers.
Business Registration
Businesses operating in Hawaii must register for a General Excise Tax license with the Hawaii Department of Taxation. Registration can be done online through the Hawaii Business Express website, and the license must be renewed annually.
Filing Requirements
General Excise Tax returns in Hawaii are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Hawaii Tax Online system, and payments are due by the 20th of the month following the reporting period.
Hawaii General Excise Tax for Businesses
Nexus Requirements
Businesses must collect Hawaii General Excise Tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Hawaii follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit General Excise Tax on behalf of third-party sellers selling into Hawaii. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale or other exempt purposes can provide exemption certificates to sellers to avoid paying the General Excise Tax. Hawaii has specific forms that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Hawaii, shipping and handling charges are generally subject to the General Excise Tax if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Hawaii imposes penalties for late filing and late payment of the General Excise Tax. The penalty is 25% of the tax due for late filing, plus interest at the rate of 2/3 of 1% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Hawaii’s General Excise Tax system with different rates for different types of businesses and county surcharges, many businesses use automated tax calculation services to ensure accurate collection and remittance of the tax.