2016 Tax Rate Schedules

Note

CAUTION:  If your taxable income is less than $100,000, you MUST use the Tax Table.

2016 Tax Rate Schedule I – Single and Married Filing Separate
Schedule I
SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS
Use this schedule if you checked Filing Status Oval 1 or 3 on Form N-11
If the amount on Form N-11, Line 26 is: Your tax is:
Not over $2,400 1.40% of taxable income
Over $2,400 but not over $4,800 $ 34 plus 3.20% over $2,400
Over $4,800 but not over $9,600 $ 110 plus 5.50% over $4,800
Over $9,600 but not over $14,400 $ 374 plus 6.40% over $9,600
Over $14,400 but not over $19,200 $ 682 plus 6.80% over $14,400
Over $19,200 but not over $24,000 $ 1,008 plus 7.20% over $19,200
Over $24,000 but not over $36,000 $ 1,354 plus 7.60% over $24,000
Over $36,000 but not over $48,000 $ 2,266 plus 7.90% over $36,000
Over $48,000 $ 3,214 plus 8.25% over $48,000

2016 Tax Rate Schedule II – Married Filing Joint and Certain Widows and Widowers
Schedule II
MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS
Use this schedule if you checked Filing Status Oval 2 or 5 on Form N-11
If the amount on Form N-11, Line 26 is: Your tax is:
Not over $4,800 1.40% of taxable income
Over $4,800 but not over $9,600 $ 67 plus 3.20% over $4,800
Over $9,600 but not over $19,200 $ 221 plus 5.50% over $9,600
Over $19,200 but not over $28,800 $ 749 plus 6.40% over $19,200
Over $28,800 but not over $38,400 $ 1,363 plus 6.80% over $28,800
Over $38,400 but not over $48,000 $ 2,016 plus 7.20% over $38,400
Over $48,000 but not over $72,000 $ 2,707 plus 7.60% over $48,000
Over $72,000 but not over $96,000 $ 4,531 plus 7.90% over $72,000
Over $96,000 $ 6,427 plus 8.25% over $96,000

2016 Tax Rate Schedule III – Unmarried Heads of Households
Schedule III
UNMARRIED HEADS OF HOUSEHOLD
Use this schedule if you checked Filing Status Oval 4 on Form N-11
If the amount on Form N-11, Line 26 is: Your tax is:
Not over $3,600 1.40% of taxable income
Over $3,600 but not over $7,200 $ 50 plus 3.20% over $3,600
Over $7,200 but not over $14,400 $ 166 plus 5.50% over $7,200
Over $14,400 but not over $21,600 $ 562 plus 6.40% over $14,400
Over $21,600 but not over $28,800 $ 1,022 plus 6.80% over $21,600
Over $28,800 but not over $36,000 $ 1,512 plus 7.20% over $28,800
Over $36,000 but not over $54,000 $ 2,030 plus 7.60% over $36,000
Over $54,000 but not over $72,000 $ 3,398 plus 7.90% over $54,000
Over $72,000 $ 4,820 plus 8.25% over $72,000

REFERENCE: Hawaii State Income Tax Table – extracted from Instructions Booklet