Hawaii Income Tax Guide for 2025
Overview
Hawaii uses a progressive income tax system with rates ranging from 1.4% to 11%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $4,400 for single filers, personal exemptions of $1,144, and dependent exemptions of $1,144.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $9,599 | 1.4% |
| $9,600 - $14,399 | 3.2% |
| $14,400 - $19,199 | 5.5% |
| $19,200 - $23,999 | 6.4% |
| $24,000 - $35,999 | 6.8% |
| $36,000 - $47,999 | 7.2% |
| $48,000 - $124,999 | 7.6% |
| $125,000 - $174,999 | 7.9% |
| $175,000 - $224,999 | 8.25% |
| $225,000 - $274,999 | 9% |
| $275,000 - $324,999 | 10% |
| $325,000+ | 11% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $19,199 | 1.4% |
| $19,200 - $28,799 | 3.2% |
| $28,800 - $38,399 | 5.5% |
| $38,400 - $47,999 | 6.4% |
| $48,000 - $71,999 | 6.8% |
| $72,000 - $95,999 | 7.2% |
| $96,000 - $249,999 | 7.6% |
| $250,000 - $349,999 | 7.9% |
| $350,000 - $449,999 | 8.25% |
| $450,000 - $549,999 | 9% |
| $550,000 - $649,999 | 10% |
| $650,000+ | 11% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $4,400 |
| Standard Deduction (Married Filing Jointly) | $8,800 |
| Personal Exemption (Single) | $1,144 |
| Personal Exemption (Married) | $2,288 |
| Dependent Exemption | $1,144 |
Additional Information
- Act 46 (2024) widened the income tax brackets effective tax year 2025; these are the DOTAX rate schedules for taxable years beginning after December 31, 2024
- Standard deduction for 2025 is unchanged from 2024 at $4,400 single / $8,800 married filing jointly (the Act 46 increase to $8,000 / $16,000 takes effect in tax year 2026)
- Personal exemption is $1,144 per exemption claimed ($2,288 for taxpayers age 65 or older)
Charts
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Sources
The 2025 figures for Hawaii on this page were compiled from the following official government publications:
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