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Our mission is to administer the tax laws of the State of Hawaii in a consistent, uniform, and fair manner.

Hawaii Tax Online

File returns, make payments and manage your tax accounts electronically using Hawaii Tax Online (HTO).

What’s New

  • Tax Information Release 2019-04
    Posted December 11, 2019
    Mandatory Verification Review (Agreed Upon Procedures Report) for the Motion Picture, Digital Media, and Film Production Income Tax Credit
      Administrative rules governing the film credit were adopted and became effective on November 17, 2019. Under section 18-235-17-14, Hawaii Administrative Rules (HAR), a verification review is defined as an agreed-upon procedures report (AUPR) prepared by a qualified certified public accountant (QCPA). The main purpose of the verification review is to ensure that claims for the film credit are proper under section 235-17, HRS, and applicable administrative rules. The purpose of this Tax Information Release is to clarify details regarding the requirements of the AUPR.
  • Council on Revenues Thursday, January 9, 2020 at 2:00 pm
    Posted December 10, 2019
  • Tax Announcement 2019-17
    Posted December 6, 2019
    Mandatory electronic filing of transient accommodations tax returns required for taxpayers who are required to file periodic returns monthly
      This Announcement serves as notice required under section 231-8.5(c)(2), HRS, that periodic transient accommodations tax returns for months beginning on or after July 1, 2020 will be required to be filed electronically.
  • Tax Announcement 2019-16
    Posted December 6, 2019
    Mandatory electronic filing of general excise tax returns for taxpayers who are required to file periodic returns monthly
      This Announcement serves as notice required under section 231-8.5(c)(2), HRS, that periodic general excise tax returns for months beginning on or after July 1, 2020 will be required to be filed electronically.
  • Council on Revenues
    Posted November 21, 2019
      The next Council on Revenues meeting is tentatively scheduled for Thursday, January 9, 2020 at 2:00pm.

  • Tax Announcement 2019-15
    Posted November 20, 2019
    New Administrative Rules Relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit, Effective November 17, 2019
      On November 7, 2019, Governor David Ige signed and adopted Administrative Rules relating to the Motion Picture, Digital Media, and Film Production Income Tax Credit (film credit), effective November 17, 2019. Please see Tax Announcement No. 2019-15 for more information. The new rules can be viewed here: Adopted rules relating to the motion picture, digital media, and film production income tax credit (PDF)
  • Tax Season Updates

    Updated September 19, 2019

    Reminders as Tax Deadline Nears
    The Hawaii individual income tax return and payment for tax year 2018 was due Monday, April 22, 2019. However if you did not file by the April deadline, you are granted an automatic 6-month extension of time to file extending the deadline to October 20, 2019. Note that if you have a balance due, the extension of time to file is not an extension of time to pay. We encourage you to use Hawaii Tax Online to file and pay your taxes.

    Tax Filing Tips from the Hawaii Department of Taxation

    Hawaii Individual Income Tax Forms

TLS Support

Hawaii Tax ID Number Changes

Existing Hawaii Tax Identification Numbers associated with business tax types will be replaced with a new account number and format as the Department modernizes its computer systems. Find out more.

Tax System Modernization Program

The Department is undergoing a major modernization effort to transform its operations and meet the rising expectations of today’s taxpayers. Find out more.

Tax Practitioner Priority Office

The Practitioner Priority Specialist is the first point of contact for registered tax practitioners who have State tax related issues. Find out more.

Taxpayer Advocate Office

If you have unsuccessfully tried to solve a State tax problem through the normal channels or if you believe that your rights as a taxpayer have been abridged, the Taxpayer Advocate may be able to assist you. Find out more.

Administrative Appeals Office

The Administrative Appeals Office (AAO) is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program. AADR is a streamlined process to appeal an audit assessment. Find out more.

Online Certificate of Vendor Compliance (HCE)

Expedites your ability to furnish proof of compliance with the requirements of 103D-310(c), HRS. Find out more.

General Excise Tax/County Surcharge

Effective January 1, 2007, the General Excise and Use Tax was amended to provide a county surcharge thereby increasing the GET and Use tax rate for transactions attributable to the county. Find out more.

Report Tax Violations

To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Find out more.

Council on Revenues

The Council reports its latest revenue forecast to the governor and the legislature on June 1, September 10, January 10, and March 15 of each year. In addition, the Council prepares estimates of the state total personal income for such calendar years as are necessary for establishing the state expenditure ceiling. Find out more.

Tax Review Commission

Every five years a State Tax Review Commission conducts a systematic review of Hawaii’s tax structure, using standards such as equity and efficiency. The most recent TRC dissolved at the adjournment of the 2018 legislative session. The next TRC will be appointed in 2020 and present its report to the 2022 legislative session. Find out more.

Page Last Updated: December 11, 2019