Key figures
Hawaii receivables
2026, with sources
A tax on the seller, not the buyer
Hawaii’s general excise tax is not a sales tax. It is levied on the business’s gross income at 4% (0.5% for wholesale), plus a 0.5% county surcharge that all four counties now levy through 2030, for 4.5% on most retail income. It covers services and intangibles as well as goods, so SaaS sold to Hawaii customers is in its base.
Because it is the seller’s tax, GET is owed even if it isn’t passed on. Sellers may visibly pass it on, at up to 4.712% where the 4.5% rate applies, since the amount passed on is itself gross income.
Nexus and pricing
A remote seller is treated as doing business in Hawaii once its gross income sourced to Hawaii reaches $100,000 or it has 200 or more transactions with parties in Hawaii. Hawaii kept the 200-transaction test that many states have dropped.
Example: a SaaS company sells 250 subscriptions at $300 a year to Hawaii customers — $75,000, below the dollar threshold but over 200 transactions. It registers for a GET license and decides whether to pass GET on visibly (adding up to 4.712% to invoices) or absorb 4.5% of the revenue. If it absorbs the tax, its Hawaii revenue is still the full $75,000 and the GET is an expense.
Deadlines
- 20th day of the month after the periodMonthly, quarterly or semiannual, as assignedGET periodic return
The federal baseline
This page covers what Hawaii adds. The federal rules underneath it apply here too.
Common questions
Do we charge sales tax to Hawaii customers?
Not exactly — Hawaii has no sales tax. It has the general excise tax, which is the seller’s tax on its gross income from business in Hawaii, including SaaS and other services. Sellers may visibly pass it on to customers, and most do, but they owe it whether or not they collect it.
When does a remote SaaS seller owe Hawaii GET?
Once gross income sourced to Hawaii reaches $100,000, or you have 200 or more transactions with parties in Hawaii, in the year. Hawaii still uses the transaction count, so a company with many small subscriptions can cross it below $100,000.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Hawaii guide
- AccountingAccounting and state tax in HawaiiCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in HawaiiPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in HawaiiWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in HawaiiRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in HawaiiCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.