The Department will hold a public hearing on Tuesday, November 19, 2024, 9:00 a.m. at the Princess Ruth Keelikolani Building, Room 310, 830 Punchbowl St., Honolulu, HI 96813, to allow the public to comment on the proposed adoption of the following administrative rules.
  Proposed rules relating to income tax withholding – A copy of the proposed rules can be found here: Standard format Ramseyer format
  Appendix 1: Income Tax Withholding Tables for tax year 2025 (August 16, 2024) 8/16/2024 214 pages, 6.99 MB

Tax Information Release 2024-04
General Excise Tax on Payments Made by Film Production Companies to Payroll Service Providers
  This Tax Information Release (TIR) provides guidance on the imposition and calculation of the Hawaiʻi general excise tax (GET) to payroll service providers hired by film production companies operating in the State, application of the GET exemption for professional employer organizations (PEOs) under section 237-24.75(3), Hawaii Revised Statutes (HRS), and whether payments made by a production company to a payroll service provider are eligible to be claimed as qualified production costs for the motion picture, digital media, and film production income tax credit (the “Film Credit”) under section 235-17, HRS.

For taxable years beginning after December 31, 2022, partnerships and S corporations may elect to pay Hawai’i income taxes at the entity level. Eligible members of an electing pass-through entity (PTE) may claim a Hawai’i income tax credit for the pro rata share of PTE taxes paid.

Visit the Pass-Through Entity Taxation page for more information.

To see step-by step instructions on how to pay a Loan-Out Company General Excise Tax (GET) withholding payment on Hawaiʻi Tax Online, click on the “E-Services” tab above and access a Powerpoint presentation in the “Other Resources” section at the bottom of the E-Services page.

To make a Loan-Out Company General Excise Tax (GET) withholding payment click on the “E-Services” tab above and click on the link https://hitax.hawaii.gov/. Sign-in into your HTO account, select “More…” tab, under “Payments & Returns” tile, select “Manage Loan-out Payments (Film Credit),” or under the “Payment” tile, click on the link “Make a Loan-out Payment (Film Credit)”.