2018 Tax Rate Schedules
Note
CAUTION: If your taxable income is less than $100,000, you MUST use the Tax Table.
Schedule I SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS Use this schedule if you checked Filing Status Oval 1 or 3 on Form N11 


If the amount on Form N11, 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 but not over $150,000  $ 3,214 plus 8.25% over $48,000 
Over $150,000 but not over $175,000  $ 11,629 plus 9.00% over $150,000 
Over $175,000 but not over $200,000  $ 13,879 plus 10.00% over $175,000 
Over $200,000  $ 16,379 plus 11.00% over $200,000 
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 N11 


If the amount on Form N11, 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 but not over $300,000  $ 6,427 plus 8.25% over $96,000 
Over $300,000 but not over $350,000  $ 23,257 plus 9.00% over $300,000 
Over $350,000 but not over $400,000  $ 27,757 plus 10.00% over $350,000 
Over $400,000  $ 32,757 plus 11.00% over $400,000 
Schedule III UNMARRIED HEADS OF HOUSEHOLD Use this schedule if you checked Filing Status Oval 4 on Form N11 


If the amount on Form N11, 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 but not over $225,000  $ 4,820 plus 8.25% over $72,000 
Over $225,000 but not over $262,500  $ 17,443 plus 9.00% over $225,000 
Over $262,500 but not over $300,000  $ 20,818 plus 10.00% over $262,500 
Over $300,000  $ 24,568 plus 11.00% over $300,000 
REFERENCE: Hawaii State Income Tax Table – extracted from Instructions Booklet