Aloha from DOTAX!

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

What’s New

  • Tax Announcement 2014-07
    December 3, 2014
    Adoption of New Hawaii Administrative Rules sections 18-231-91-01 through 18-231-100-01, Relating to Cash Economy; Enforcement
    Sections 231-91 through 231-100, Hawaii Revised Statutes, authorize the Department to issue cease and desist citations to persons who are not in compliance with Hawaii’s tax system, particularly those businesses that deal largely in cash and which fail to report and pay taxes that are legally due.
  • Tax Announcement 2014-06
    December 3, 2014
    Adoption of Amended Hawaii Administrative Rules section 18-231-3-10(a), Relating to Compromises
    The HAR was amended by adding a third basis for compromise of tax liabilities under section 18-231-3-10(a), HAR. Compromises may now be considered if the compromise promotes effective tax administration.
  • Digest of Tax Measures
    December 3, 2014
    A digest of Hawaii tax laws enacted during the 2014 legislative session is now available. Included this year is an appendix of federal tax laws which expired.
  • Council on Revenues Meeting, January 6, 2015
    November 5, 2014
  • Free Tax Return Preparation and Free Electronic Filing
    February 25, 2014
    Prepare your individual income tax returns and file electronically for free.

Renewable Energy Credit

We have information on the Renewable Energy Technologies Income Tax Credit (RETITC). Find out more.

Act 326 Transient Accommodation Reporting

Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. 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.