Tax Year Information – 2025
Updates for Taxpayers
Tax Year 2025 Deadline and Extension
Taxpayers must file their income tax returns by April 20, 2026. Although the law requires taxpayers to file by April 20, taxpayers are granted an automatic 6-month extension (no form is required to request the extension) to file the return through October 20, 2026, if one of these two conditions is met:
- The taxpayer is due a refund, or
- The taxpayer pays the properly estimated tax amount owed by April 20, 2026.
Standard Deductions
For tax year 2025, the standard deduction amounts are the same as in tax year 2024:
- $8,800 for Joint or Surviving Spouse;
- $6,424 for Head of Household; or
- $4,400 for Single or Married Filing Separately.
Income Tax Brackets
The income tax brackets for tax year 2025 are as follows:
| Taxable Income | Tax |
|---|---|
| Not Over $19,200 | 1.4% of taxable income |
| Over $19,200 but not over $28,800 | $269 plus 3.2% of excess over $19,200 |
| Over $28,800 but not over $38,400 | $576 plus 5.5% of excess over $28,800 |
| Over $38,400 but not over $48,000 | $1,104 plus 6.4% of excess over $38,400 |
| Over $48,000 but not over $72,000 | $1,718 plus 6.8% of excess over $48,000 |
| Over $72,000 but not over $96,000 | $3,350 plus 7.2% of excess over $72,000 |
| Over $96,000 but not over $250,000 | $5,078 plus 7.6% of excess over $96,000 |
| Over $250,000 but not over $350,000 $16,782 | plus 7.9% of excess over $250,000 |
| Over $350,000 but not over $450,000 | $24,682 plus 8.25% of excess over $350,000 |
| Over $450,000 but not over $550,000 | $32,932 plus 9% of excess over $450,000 |
| Over $550,000 but not over $650,000 | $41,932 plus 10% of excess over $550,000 |
| Over $650,000 | $51,932 plus 11% of excess over $650,000 |
| Taxable Income | Tax |
|---|---|
| Not over $14,400 | 1.4% of taxable income |
| Over $14,400 but not over $21,600 | $202 plus 3.2% of excess over $14,400 |
| Over $21,600 but not over $28,800 | $432 plus 5.5% of excess over $21,600 |
| Over $28,800 but not over $36,000 | $828 plus 6.4% of excess over $28,800 |
| Over $36,000 but not over $54,000 | $1,289 plus 6.8% of excess over $36,000 |
| Over $54,000 but not over $72,000 | $2,513 plus 7.2% of excess over $54,000 |
| Over $72,000 but not over $187,500 | $3,809 plus 7.6% of excess over $72,000 |
| Over $187,500 but not over $262,500 | $12,587 plus 7.9% of excess over $187,500 |
| Over $262,500 but not over $337,500 | $18,512 plus 8.25% of excess over $262,500 |
| Over $337,500 but not over $412,500 | $24,699 plus 9% of excess over $337,500 |
| Over $412,500 but not over $487,500 | $31,449 plus 10% of excess over $412,500 |
| Over $487,500 | $38,949 plus 11% of excess over $487,500 |
| Taxable Income | Tax |
|---|---|
| Not over $9,600 | 1.4% of taxable income |
| Over $9,600 but not over $14,400 | $134 plus 3.2% of excess over $9,600 |
| Over $14,400 but not over $19,200 | $288 plus 5.5% of excess over $14,400 |
| Over $19,200 but not over $24,000 | $552 plus 6.4% of excess over $19,200 |
| Over $24,000 but not over $36,000 | $859 plus 6.8% of excess over $24,000 |
| Over $36,000 but not over $48,000 | $1,675 plus 7.2% of excess over $36,000 |
| Over $48,000 but not over $125,000 | $2,539 plus 7.6% of excess over $48,000 |
| Over $125,000 but not over $175,000 | $8,391 plus 7.9% of excess over $125,000 |
| Over $175,000 but not over $225,000 | $12,341 plus 8.25% of excess over $175,000 |
| Over $225,000 but not over $275,000 | $16,466 plus 9% of excess over $225,000 |
| Over $275,000 but not over $325,000 | $20,966 plus 10% of excess over $275,000 |
| Over $325,000 | $25,966 plus 11% of excess over $325,000 |
Earned Income Tax Credit
Act 25, Session Laws of Hawaii (SLH) 2025, requires nonresidents who claim the refundable earned income tax credit to adjust the amount claimed using the ratio of their Hawai’i adjusted gross income to federal adjusted gross income.
Act 25 also eliminated the unlimited carryforward on nonrefundable earned income tax credits for tax year 2022.
Act 25 became effective on April 23, 2025, and applies to taxable years beginning after December 31, 2024.
Pass-Through Entity Taxation
Important changes have been made to the Pass-Through Entity (PTE) tax laws and rules.
Act 58, SLH 2025, requires all qualified members claiming a credit for PTE tax to adjust their taxable income by adding the qualified member’s share of taxes paid by the electing PTE.
Act 58, SLH 2025, took effect on May 15, 2025, and applies to taxable years beginning after December 31, 2024.
Visit the Pass-Through Entity Taxation webpage for more information.
Form N-20, Nonresident Partnership Withholding
New entries on Form N-20 and Schedule K, and a new form (Schedule NP – Allocation of Withholding Payment to Nonresident Partners) were introduced in 2024 for taxpayers to report nonresident withholding distributed to nonresident partners, and total Hawaii income tax withheld (on Schedule NP).
See Tax Information Release 2025-03 for further information.
Tax Law Changes from the 2025 Regular Legislative Session
See Tax Announcement 2025-04 for a summary of the tax law changes from the 2025 legislative session.
Frequently Asked Questions
How do I get a six-month extension to file my return?
You are not required to file any form to request an automatic 6-month extension of time to file Form N-11 or N-15. The 6-month extension is automatically granted if all of the following conditions are met:
- The properly estimated tax liability is paid on or before April 20
- The tax return is filed on or before October 20
- The tax return is accompanied by full payment of any tax not already paid; and
- You are not bound by a court order to file a tax return on or before April 20.
Properly estimated tax liability means you have made a bona fide and reasonable attempt to locate and gather all of the necessary information to make a proper estimate of tax liability for the taxable year and at least 90% of your total tax liability shown on the return is paid.
How do I make a payment?
To make a tax payment on or before April 20, you can submit an electronic payment via Hawaii Tax Online (hitax.hawaii.gov) by selecting “Make Payment” under the “Quick Links” section with a payment type of “Estimated Payment.”
To pay by check, attach a completed Form N-200V to your payment then mail or hand-deliver to one of our drop-off boxes.
See Tax Facts 2021-1 for more information regarding “Income Tax Extensions for Individuals, Corporations, Partnerships, Trust, and REMICS.”
Does an extension to file my return give me more time to pay my taxes?
The automatic six-month extension only provides additional time to file your return. The extension does not give you more time to pay taxes owed. You must pay your properly estimated tax liability on or before April 20.
If you think you will owe tax but cannot pay the entire liability, you should pay as much as you can to avoid penalties and interest.
How do I know how much tax to pay to get the automatic extension?
You must make a bona fide and reasonable attempt to locate and account for all of the information necessary to make the estimate of the tax owed as of April 20. In addition to the information available for the current tax year, taxpayers should also consider the amount of tax owed in prior years. The Department suggests overestimating the tax owed when calculating your estimated payment to avoid penalties and interest and to qualify for the automatic extension.
What happens if my properly estimated tax liability is not paid by April 20th?
If you do not pay your properly estimated tax liability, which is at least 90% of your final tax liability as reported on your return, there is no extension. You will be assessed penalties and interest on the amount unpaid.
Will I still get the automatic extension if I don’t pay any outstanding tax liability with my return?
No, one of the conditions to receive the extension is that the full payment of any remaining unpaid tax be paid at the same time that the return is filed.
If I electronically file my income tax return, how do I make my accompanying payment?
The Department deems electronic payments made on the same day that the return is electronically filed to be a payment accompanying the return.
Page Last Updated: January 15, 2026