Hawaii State Income Tax Withholding
Last Updated: January 2026
Overview
Hawaii has the most tax brackets of any state, with 12 brackets in its progressive income tax system. The top marginal rate of 11% applies to high-income taxpayers. Hawaii's complex bracket structure requires careful attention to withholding calculations.
2026 Tax Rates
Single Filers
| Taxable Income | Tax Rate |
|---|---|
| $0 - $2,400 | 1.4% |
| $2,401 - $4,800 | 3.2% |
| $4,801 - $9,600 | 5.5% |
| $9,601 - $14,400 | 6.4% |
| $14,401 - $19,200 | 6.8% |
| $19,201 - $24,000 | 7.2% |
| $24,001 - $36,000 | 7.6% |
| $36,001 - $48,000 | 7.9% |
| $48,001 - $150,000 | 8.25% |
| $150,001 - $175,000 | 9.0% |
| $175,001 - $200,000 | 10.0% |
| $200,001 and over | 11.0% |
Married Filing Jointly
Married filing jointly thresholds are generally double the single filer amounts, with the top bracket beginning at $400,000.
Deductions and Exemptions
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 |
| Married Filing Jointly | $16,000 |
| Head of Household | $11,200 |
Personal Exemption
| Exemption Type | Amount |
|---|---|
| Personal Exemption | $1,144 |
| Dependent Exemption | $1,144 |
Special Considerations
State W-4 Form
Hawaii requires Form HW-4 (Employee's Withholding Allowance and Status Certificate) for state withholding. This form must be completed in addition to the federal W-4.
12 Tax Brackets
Hawaii's 12 brackets make it the state with the most complex bracket structure. Employers should use Hawaii's official withholding tables for accurate calculations.
Temporary Disability Insurance (TDI)
Hawaii requires employers to provide Temporary Disability Insurance:
| TDI Component | Details |
|---|---|
| Requirement | Mandatory coverage |
| Funding | Employer or shared employer/employee |
TDI is typically provided through insurance rather than state withholding.
No Local Income Taxes
Hawaii does not have local income taxes.
Non-Resident Withholding
Special rules apply to employees who work in Hawaii temporarily. Consult Hawaii tax guidance for allocation rules.