What is Hawaii's real estate transfer tax called?

Hawaii calls it the conveyance tax, governed by HRS Chapter 247. It is charged per $100 of the sale price using a graduated schedule that rises as the price climbs, and it is typically paid by the seller at closing.

How much is the Hawaii conveyance tax?

The rate ranges from $0.10 per $100 on sales under $600,000 up to $1.00 per $100 (or $1.25 for higher-value owner-occupant sales) on properties of $10 million or more. The rate is flat within each price band rather than marginal, and there is a $1.00 minimum tax.

Does owner-occupant status change the tax?

Yes. Buyers eligible for a county homeowner exemption — owner-occupants — fall under a separate rate column. At most price bands the schedules match, but they diverge at the high end, so selecting the right buyer type matters for expensive purchases.

Are any Hawaii property transfers exempt?

Several are. Gifts, transfers between spouses, foreclosure transfers, transfers confirming existing title, and transactions where consideration is $100 or less can be exempt from the conveyance tax. Confirm exemptions with escrow or the Department of Taxation.

Who pays the conveyance tax in Hawaii?

By custom the seller pays the conveyance tax at closing, though parties can negotiate otherwise in the purchase contract. The tax is remitted to the Hawaii Department of Taxation when the deed is recorded.

Hawaii Real Estate Transfer Tax Calculator

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When a property changes hands in Hawaii, the state collects a conveyance tax — its version of a real estate transfer or deed tax. Unlike a flat percentage, the rate steps up across price bands and depends on whether the buyer is an owner-occupant. This calculator finds the right band and estimates the tax on a sale.

How it works

Hawaii’s conveyance tax under HRS 247 is charged per $100 of the sale price, with the rate set by which price band the transaction falls in. The rate is flat within each band — not marginal — so the whole price is multiplied by the single applicable per-$100 rate:

tax = (sale price ÷ 100) × band rate

There are two rate columns. The standard schedule applies when the buyer is not eligible for a county homeowner exemption; the owner-occupant schedule applies when the buyer qualifies. The two match at most bands but differ at the top of the range. A $1.00 minimum tax always applies.

Conveyance tax = sale price ÷ 100 × the per-$100 rate for that price band (minimum $1.00).

Example and notes

On a $750,000 non-owner-occupant purchase, the price falls in the $600k–$1M band at $0.20 per $100. The tax is 750,000 ÷ 100 × $0.20 = $1,500, an effective rate of about 0.2% of the price.

By custom the seller pays the conveyance tax at recording, though the contract can shift it. Several transfers — gifts, spousal transfers, foreclosures, and sales of $100 or less — may be fully exempt. Confirm the exemptions and current schedule with escrow or the Department of Taxation. Everything is computed in your browser.