Hawaii
What's New
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blog
May 4, 2017EITC Victories Await in Both Hawaii and Montana
Two states are on the verge of embracing a tried and tested anti-poverty policy, the Earned Income Tax Credit (EITC). In the past two weeks, lawmakers in both Hawaii and…
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ITEP Work in Action
January 18, 2017Hawaii Tax Fairness Coalition: Tax Fairness Flyer
Hawaiʻi has the lowest wages in the nation after adjusting for our cost of living, which is the highest in the nation. We also place the 2nd highest tax burden…
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ITEP Work in Action
January 18, 2017Hawaii Tax Fairness Coalition:
Hawaiʻi ranks second nationally in how heavily we tax our low-income households. In fact, we are in the minority of states that actually pushes low-income people deeper into poverty with…
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ITEP Work in Action
April 15, 2016Hawaii Appleseed: State of Poverty 2016
“In April 2016, the Hawai‘i Appleseed Center for Law and Economic Justice released a report entitled “The State of Poverty in Hawai‘i: How Hawai‘i’s Residents Are Faring Post-Recovery.” The report… -
ITEP Work in Action
February 10, 2016Hawai’i Appleseed Center for Law and Economic Justice: Cutting Taxes to Strengthen the Economy and Boost Hawai’i’s Families: A Refundable State Earned Income Tax Credit
“Building a stronger Hawai‘i for businesses and residents means creating more opportunities for working families to climb the economic ladder. The Earned Income Tax Credit (EITC) is a proven tool… -
ITEP Work in Action
April 23, 2015Hawaii Appleseed Center: Tax Cuts for the Wealthiest
When the top marginal tax rates and cap on itemized deductions expire in 2015, Hawaii’s wealthiest residents will see a windfall. Meanwhile, our working families are not scheduled to get…
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ITEP Work in Action
December 20, 2013Hawai’i Appleseed Center: Creating a Fairer State Tax System and Economy for All Families
Our state’s lower-income families are faced with almost insurmountable structural challenges to escaping poverty. They face the highest cost of living and highest cost of shelter in the nation, with… -
ITEP Work in Action
January 15, 2013Hawai’i Appleseed Center for Law and Economic Justice: Tax Policies That Will Help End Poverty for Hawai’i’s Lowest Income Families
THIS REPORT RECOMMENDS that the State of Hawai‘i adopt two tax measures to address the needs of low income individuals and families: 1. A refundable Hawai‘i Earned Income Tax Credit.… -
ITEP Work in Action
January 14, 2013Center on Budget and Policy Priorities: The Impact of Hawaii’s Income Tax on Low-Income Families
In the next few days, Hawaii’s legislature will consider the conference agreement on changes to Hawaii’s income tax, HB957. This agreement, which appears to have the support of legislative leadership…
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 1.4% - 11% |
| Standard Deduction |
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| Personal Exemption | $1,144 |
| Dependent Exemption | $1,144 |
| Earned Income Tax Credit (EITC) | None |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | Itemized deductions and personal exemption phase out for high-income taxpayers |
| Income Level at Which Top Rate Applies | Notable capital gains preference |
| Combined Reporting | 4.40% - 6.40% |
| Apportionment Factor (Payroll) | $100,000 |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 33% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | 4.00% |
| Average Local Sales Tax Rate | 0.35% |
| Average Combined State & Local Sales Tax Rate | 4.35% |
| State Sales Tax Treatment of Groceries | Taxed at regular rate, but offsetting credit/rebate is available |
| Local Sales Tax Treatment of Groceries | Taxed |
| Number of Services Taxed | 160 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | No |
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| Property Tax Features (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.45 |
| Diesel Tax Rate (per gallon) | $0.526 |
| Cigarette Tax Rate (per pack) | $3.20 |
| Estate or Inheritance Tax | Yes |
| Net Lottery Sales Per Capita | N/A |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes, but excludes at least one major tax |
| Tax Incidence Analysis Capability | None |
Last updated January 13, 2015