What are Hawaii's income tax brackets for 2024?

Hawaii has one of the most graduated income tax systems in the country, with twelve brackets ranging from 1.4% on the first slice of income up to 11% on income above $200,000 for single filers. Married-filing-jointly thresholds are double the single thresholds.

What is the Hawaii standard deduction?

For 2024 the Hawaii standard deduction is $2,200 for single filers and married filing separately, $4,400 for married filing jointly, and $3,212 for head of household. It is much smaller than the federal standard deduction, so many Hawaii filers itemize instead.

Does Hawaii have a personal exemption?

Yes. Hawaii grants a personal exemption of $1,144 for the taxpayer and each dependent. Taxpayers age 65 or older receive an additional $1,144 exemption. These amounts are subtracted from income before the brackets are applied.

Is the 11% rate really the highest in the US?

Hawaii's top marginal rate of 11% is the second highest state income tax rate in the United States, behind California's 13.3%. It applies only to taxable income above $200,000 for single filers or $400,000 for joint filers.

Is federal tax included in this calculator?

No. This tool computes only the Hawaii state income tax. Federal income tax, FICA, and the Hawaii General Excise Tax are separate. Use it to estimate the state-level line of your overall tax picture.

Hawaii Income Tax Calculator

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Hawaii levies one of the most steeply graduated state income taxes in the country, with twelve brackets that climb from 1.4 percent to a top marginal rate of 11 percent. This calculator applies the official 2024 thresholds for your filing status, subtracts your deduction and exemptions, and shows the tax due along with your effective and marginal rates.

How it works

Hawaii taxes income in twelve slices. For a single filer the first 2,400 dollars of taxable income is taxed at 1.4 percent, then 3.2 percent, 5.5 percent, 6.4 percent, 6.8 percent, 7.2 percent, 7.6 percent, 7.9 percent, 8.25 percent, 9 percent, 10 percent, and finally 11 percent on income above 200,000 dollars. Married couples filing jointly use thresholds that are exactly double the single thresholds.

Taxable income is computed as:

taxable = AGI − deduction − (number of exemptions × $1,144)

The standard deduction is 2,200 dollars (single), 4,400 dollars (joint), or 3,212 dollars (head of household). The personal exemption is 1,144 dollars for the taxpayer and each dependent, with an extra 1,144 dollars for filers age 65 or older.

Example

A single filer with 60,000 dollars AGI and one exemption subtracts the 2,200 standard deduction and 1,144 exemption, leaving about 56,656 dollars taxable. The graduated brackets produce roughly 3,700 dollars of Hawaii tax, an effective rate near 6.2 percent, with a marginal rate of 8.25 percent.

Notes

Because Hawaii’s brackets are narrow at the bottom, most middle earners reach the 7.6 to 8.25 percent marginal band quickly. Hawaii also offers a refundable food/excise tax credit and a low-income household renters credit that this simplified tool does not model. Always confirm your figures against the current Form N-11 instructions at tax.hawaii.gov.