Haw. Rev. Stat. § 235-51

Current through the 2024 Legislative Session

Section 235-51 - Tax imposed on individuals; rates

(a) There is hereby imposed on the taxable income of every:

(1) Taxpayer who files a joint return under section 235-93; and

(2) Surviving spouse, a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:	The tax shall be:
Not over $4,800	1.40% of taxable income
Over $4,800 but not over $9,600	$67.00 plus 3.20% of excess over $4,800
Over $9,600 but not over $19,200	$221.00 plus 5.50% of excess over $9,600
Over $19,200 but not over $28,800	$749.00 plus 6.40% of excess over $19,200
Over $28,800 but not over $38,400	$1,363.00 plus 6.80% of excess over $28,800
Over $38,400 but not over $48,000	$2,016.00 plus 7.20% of excess over $38,400
Over $48,000 but not over $72,000	$2,707.00 plus 7.60% of excess over $48,000
Over $72,000 but not over $96,000	$4,531.00 plus 7.90% of excess over $72,000
Over $96,000 but not over $300,000	$6,427.00 plus 8.25% of excess over $96,000
Over $300,000 but not over $350,000	$23,257.00 plus 9.00% of excess over $300,000
Over $350,000 but not over $400,000	$27,757.00 plus 10.00% of excess over $350,000
Over $400,000	$32,757.00 plus 11.00% of excess over $400,000.

In the case of any taxable year beginning after December 31, 2024:

If the taxable income is:	The tax shall be:
Not over $19,200	1.40% of taxable income
Over $19,200 but not over $28,800	$269.00 plus 3.20% of excess over $19,200
Over $28,800 but not over $38,400	$576.00 plus 5.50% of excess over $28,800
Over $38,400 but not over $48,000	$1,104.00 plus 6.40% of excess over $38,400
Over $48,000 but not over $72,000	$1,718.00 plus 6.80% of excess over $48,000
Over $72,000 but not over $96,000	$3,350.00 plus 7.20% of excess over $72,000
Over $96,000 but not over $250,000	$5,078.00 plus 7.60% of excess over $96,000
Over $250,000 but not over $350,000	$16,782.00 plus 7.90% of excess over $250,000
Over $350,000 but not over $450,000	$24,682.00 plus 8.25% of excess over $350,000
Over $450,000 but not over $550,000	$32,932.00 plus 9.00% of excess over $450,000
Over $550,000 but not over $650,000	$41,932.00 plus 10.00% of excess over $550,000
Over $650,000	$51,932.00 plus 11.00% of excess over $650,000.

In the case of any taxable year beginning after December 31, 2026:

If the taxable income is:	The tax shall be:
Not over $28,800	1.40% of taxable income
Over $28,800 but not over $38,400	$403.00 plus 3.20% of excess over $28,800
Over $38,400 but not over $48,000	$710.00 plus 5.50% of excess over $38,400
Over $48,000 but not over $72,000	$1,238.00 plus 6.40% of excess over $48,000
Over $72,000 but not over $96,000	$2,774.00 plus 6.80% of excess over $72,000
Over $96,000 but not over $250,000	$4,406.00 plus 7.20% of excess over $96,000
Over $250,000 but not over $350,000	$15,494.00 plus 7.60% of excess over $250,000
Over $350,000 but not over $450,000	$23,094.00 plus 7.90% of excess over $350,000
Over $450,000 but not over $550,000	$30,994.00 plus 8.25% of excess over $450,000
Over $550,000 but not over $650,000	$39,244.00 plus 9.00% of excess over $550,000
Over $650,000 but not over $800,000	$48,244.00 plus 10.00% of excess over $650,000
Over $800,000	$63,244.00 plus 11.00% of excess over $800,000.

In the case of any taxable year beginning after December 31, 2028:

If the taxable income is:	The tax shall be:
Not over $38,400	1.40% of taxable income
Over $38,400 but not over $48,000	$538.00 plus 3.20% of excess over $38,400
Over $48,000 but not over $72,000	$845.00 plus 5.50% of excess over $48,000
Over $72,000 but not over $96,000	$2,165.00 plus 6.40% of excess over $72,000
Over $96,000 but not over $250,000	$3,701.00 plus 6.80% of excess over $96,000
Over $250,000 but not over $350,000	$14,173.00 plus 7.20% of excess over $250,000
Over $350,000 but not over $450,000	$21,373.00 plus 7.60% of excess over $350,000
Over $450,000 but not over $550,000	$28,973.00 plus 7.90% of excess over $450,000
Over $550,000 but not over $650,000	$36,873.00 plus 8.25% of excess over $550,000
Over $650,000 but not over $800,000	$45,123.00 plus 9.00% of excess over $650,000
Over $800,000 but not over $950,000	$58,623.00 plus 10.00% of excess over $800,000
Over $950,000	$73,623.00 plus 11.00% of excess over $950,000.

(b) There is hereby imposed on the taxable income of every head of a household a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:	The tax shall be:
Not over $3,600	1.40% of taxable income
Over $3,600 but not over $7,200	$50.00 plus 3.20% of excess over $3,600
Over $7,200 but not over $14,400	$166.00 plus 5.50% of excess over $7,200
Over $14,400 but not over $21,600	$562.00 plus 6.40% of excess over $14,400
Over $21,600 but not over $28,800	$1,022.00 plus 6.80% of excess over $21,600
Over $28,800 but not over $36,000	$1,512.00 plus 7.20% of excess over $28,800
Over $36,000 but not over $54,000	$2,030.00 plus 7.60% of excess over $36,000
Over $54,000 but not over $72,000	$3,398.00 plus 7.90% of excess over $54,000
Over $72,000 but not over $225,000	$4,820.00 plus 8.25% of excess over $72,000
Over $225,000 but not over $262,500	$17,443.00 plus 9.00% of excess over $225,000
Over $262,500 but not over $300,000	$20,818.00 plus 10.00% of excess over $262,500
Over $300,000	$24,568.00 plus 11.00% of excess over $300,000.

In the case of any taxable year beginning after December 31, 2024:

If the taxable income is:	The tax shall be:
Not over $14,400	1.40% of taxable income
Over $14,400 but not over $21,600	$202.00 plus 3.20% of excess over $14,400
Over $21,600 but not over $28,800	$432.00 plus 5.50% of excess over $21,600
Over $28,800 but not over $36,000	$828.00 plus 6.40% of excess over $28,800
Over $36,000 but not over $54,000	$1,289.00 plus 6.80% of excess over $36,000
Over $54,000 but not over $72,000	$2,513.00 plus 7.20% of excess over $54,000
Over $72,000 but not over $187,500	$3,809.00 plus 7.60% of excess over $72,000
Over $187,500 but not over $262,500	$12,587.00 plus 7.90% of excess over $187,500
Over $262,500 but not over $337,500	$18,512.00 plus 8.25% of excess over $262,500
Over $337,500 but not over $412,500	$24,699.00 plus 9.00% of excess over $337,500
Over $412,500 but not over $487,500	$31,449.00 plus 10.00% of excess over $412,500
Over $487,500	$38,949.00 plus 11.00% of excess over $487,500.

In the case of any taxable year beginning after December 31, 2026:

If the taxable income is:	The tax shall be:
Not over $21,600	1.40% of taxable income
Over $21,600 but not over $28,800	$302.00 plus 3.20% of excess over $21,600
Over $28,800 but not over $36,000	$533.00 plus 5.50% of excess over $28,800
Over $36,000 but not over $54,000	$929.00 plus 6.40% of excess over $36,000
Over $54,000 but not over $72,000	$2,081.00 plus 6.80% of excess over $54,000
Over $72,000 but not over $187,500	$3,305.00 plus 7.20% of excess over $72,000
Over $187,500 but not over $262,500	$11,621.00 plus 7.60% of excess over $187,500
Over $262,500 but not over $337,500	$17,321.00 plus 7.90% of excess over $262,500
Over $337,500 but not over $412,500	$23,246.00 plus 8.25% of excess over $337,500
Over $412,500 but not over $487,500	$29,433.00 plus 9.00% of excess over $412,500
Over $487,500 but not over $600,000	$36,183.00 plus 10.00% of excess over $487,500
Over $600,000	$47,433.00 plus 11.00% of excess over $600,000.

In the case of any taxable year beginning after December 31, 2028:

If the taxable income is:	The tax shall be:
Not over $28,800	1.40% of taxable income
Over $28,800 but not over $36,000	$403.00 plus 3.20% of excess over $28,800
Over $36,000 but not over $54,000	$634.00 plus 5.50% of excess over $36,000
Over $54,000 but not over $72,000	$1,624.00 plus 6.40% of excess over $54,000
Over $72,000 but not over $187,500	$2,776.00 plus 6.80% of excess over $72,000
Over $187,500 but not over $262,500	$10,630.00 plus 7.20% of excess over $187,500
Over $262,500 but not over $337,500	$16,030.00 plus 7.60% of excess over $262,500
Over $337,500 but not over $412,500	$21,730.00 plus 7.90% of excess over $337,500
Over $412,500 but not over $487,500	$27,655.00 plus 8.25% of excess over $412,500
Over $487,500 but not over $600,000	$33,842.00 plus 9.00% of excess over $487,500
Over $600,000 but not over $712,500	$43,967.00 plus 10.00% of excess over $600,000
Over $712,500	$55,217.00 plus 11.00% of excess over $712,500.

(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2017:

If the taxable income is:	The tax shall be:
Not over $2,400	1.40% of taxable income
Over $2,400 but not over $4,800	$34.00 plus 3.20% of excess over $2,400
Over $4,800 but not over $9,600	$110.00 plus 5.50% of excess over $4,800
Over $9,600 but not over $14,400	$374.00 plus 6.40% of excess over $9,600
Over $14,400 but not over $19,200	$682.00 plus 6.80% of excess over $14,400
Over $19,200 but not over $24,000	$1,008.00 plus 7.20% of excess over $19,200
Over $24,000 but not over $36,000	$1,354.00 plus 7.60% of excess over $24,000
Over $36,000 but not over $48,000	$2,266.00 plus 7.90% of excess over $36,000
Over $48,000 but not over $150,000	$3,214.00 plus 8.25% of excess over $48,000
Over $150,000 but not over $175,000	$11,629.00 plus 9.00% of excess over $150,000
Over $175,000 but not over $200,000	$13,879.00 plus 10.00% of excess over $175,000
Over $200,000	$16,379.00 plus 11.00% of excess over $200,000.

In the case of any taxable year beginning after December 31, 2024:

If the taxable income is:	The tax shall be:
Not over $9,600	1.40% of taxable income
Over $9,600 but not over $14,400	$134.00 plus 3.20% of excess over $9,600
Over $14,4 00 but not over $19,200	$288.00 plus 5.50% of excess over $14,400
Over $19,200 but not over $24,000	$552.00 plus 6.40% of excess over $19,200
Over $24,000 but not over $36,000	$859.00 plus 6.80% of excess over $24,000
Over $36,000 but not over $48,000	$1,675.00 plus 7.20% of excess over $36,000
Over $48,000 but not over $125,000	$2,539.00 plus 7.60% of excess over $48,000
Over $125,000 but not over $175,000	$8,391.00 plus 7.90% of excess over $125,000
Over $175,000 but not over $225,000	$12,341.00 plus 8.25% of excess over $175,000
Over $225,000 but not over $275,000	$16,466.00 plus 9.00% of excess over $225,000
Over $275,000 but not over $325,000	$20,966.00 plus 10.00% of excess over $275,000
Over $325,000	$25,966.00 plus 11.00% of excess over $325,000.

In the case of any taxable year beginning after December 31, 2026:

If the taxable income is:	The tax shall be:
Not over $14,400	1.40% of taxable income
Over $14,400 but not over $19,200	$202.00 plus 3.20% of excess over $14,400
Over $19,200 but not over $24,000	$355.00 plus 5.50% of excess over $19,200
Over $24,000 but not over $36,000	$619.00 plus 6.40% of excess over $24,000
Over $36,000 but not over $48,000	$1,387.00 plus 6.80% of excess over $36,000
Over $48,000 but not over $125,000	$2,203.00 plus 7.20% of excess over $48,000
Over $125,000 but not over $175,000	$7,747.00 plus 7.60% of excess over $125,000
Over $175,000 but not over $225,000	$11,547.00 plus 7.90% of excess over $175,000
Over $225,000 but not over $275,000	$15,497.00 plus 8.25% of excess over $225,000
Over $275,000 but not over $325,000	$19,622.00 plus 9.00% of excess over $275,000
Over $325,000 but not over $400,000	$24,122.00 plus 10.00% of excess over $325,000
Over $400,000	$31,622.00 plus 11.00% of excess over $400,000.

In the case of any taxable year beginning after December 31, 2028:

If the taxable income is:	The tax shall be:
Not over $19,200	1.40% of taxable income
Over $19,200 but not over $24,000	$269.00 plus 3.20% of excess over $19,200
Over $24,000 but not over $36,000	$422.00 plus 5.50% of excess over $24,000
Over $36,000 but not over $48,000	$1,082.00 plus 6.40% of excess over $36,000
Over $48,000 but not over $125,000	$1,850.00 plus 6.80% of excess over $48,000
Over $125,000 but not over $175,000	$7,086.00 plus 7.20% of excess over $125,000
Over $175,000 but not over $225,000	$10,686.00 plus 7.60% of excess over $175,000
Over $225,000 but not over $275,000	$14,486.00 plus 7.90% of excess over $225,000
Over $275,000 but not over $325,000	$18,436.00 plus 8.25% of excess over $275,000
Over $325,000 but not over $400,000	$22,561.00 plus 9.00% of excess over $325,000
Over $400,000 but not over $475,000	$29,311.00 plus 10.00% of excess over $400,000
Over $475,000	$36,811.00 plus 11.00% of excess over $475,000.

(d) The tax imposed by section 235-2.45 on estates and trusts shall be determined in accordance with the following table:

In the case of any taxable year beginning after December 31, 2001:

If the taxable income is:	The tax shall be:
Not over $2,000	1.40% of taxable income
Over $2,000 but	$28.00 plus 3.20% of
not over $4,000	excess over $2,000
Over $4,000 but	$92.00 plus 5.50% of
not over $8,000	excess over $4,000
Over $8,000 but	$312.00 plus 6.40% of
not over $12,000	excess over $8,000
Over $12,000 but	$568.00 plus 6.80% of
not over $16,000	excess over $12,000
Over $16,000 but	$840.00 plus 7.20% of
not over $20,000	excess over $16,000
Over $20,000 but	$1,128.00 plus 7.60% of
not over $30,000	excess over $20,000
Over $30,000 but	$1,888.00 plus 7.90% of
not over $40,000	excess over $30,000
Over $40,000	$2,678.00 plus 8.25% of
excess over $40,000.

(e) Any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of the taxpayer's annual gross sales if the:

(1) Taxpayer's only activities in this State consist of sales;

(2) Taxpayer does not own or rent real estate or tangible personal property; and

(3) Taxpayer's annual gross sales in or into this State during the tax year is not in excess of $100,000.

(f) If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of:

(1) The tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of:

(A) The taxable income reduced by the amount of net capital gain, or

(B) The amount of taxable income taxed at a rate below 7.25 per cent, plus

(2) A tax of 7.25 per cent of the amount of taxable income in excess of the amount determined under paragraph (1).

This subsection shall apply to individuals, estates, and trusts for taxable years beginning after December 31, 1986.

HRS § 235-51

Amended by L 2024, c 46,§ 2, eff. 6/3/2024.

Amended by L 2021, c 117,§ 7, eff. 6/28/2021.

Amended by L 2017, c 107,§ 2, eff. 7/10/2017.

Amended by L 2017, c 12,§ 43, eff. 4/26/2017.

L Sp 1957, c 1, pt of §2; am L 1965, c 155, §31(b), (c); Supp, § 121-8; am L 1967, c 250, §1; HRS § 235-51; am L 1974, c 10, §1; am L 1978, c 173, §2(10); am L 1979, c 62, §2(9); am L 1982, c 22, §1(2); am L 1987, c 239, §1(11); am L 1988, c 102, §3; am L 1989, c 321, §3; am L 1998, c 157, §2; am L 2001, c 199, §4; am L 2006, c 110, §3; am L 2007, c 9, §11; am L 2009, c 60, §2 .

See L 2011, c 97, § 6.

See L 2011, c 97, § 4.

The 2009 amendment applies to taxable years beginning after December 31, 2008. L 2009, c 60, §6(1). Effect of amendment on underpayments. L 2009, c 60, §4.

Law Journals and Reviews

Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption, Arthur B. Reinwald, 11 HBJ 98.

Intangibles, situs.31 Haw. 264, aff'd47 F.2d 869. Incidence of income taxes not proper for jury's consideration in awarding damages. 49 H. 42, 410 P.2d 976. Statutes imposing taxes are strictly construed in favor of taxpayer.56 Haw. 321,536 P.2d 91.