Key takeaway: The general excise tax is 4.5% in every county, and businesses can pass it on to you at up to 4.712% (Hawaiʻi Dept. of Taxation). Since Maui added its county surcharge in 2024, the rate is the same on every island. Numbers checked October 30, 2026.
How the GET works
Hawaiʻi doesn’t have a sales tax. It taxes businesses on their gross receipts instead, at 4% for most retail sales and services, and businesses almost always add it to your bill (Hawaiʻi Dept. of Taxation). Unlike most mainland sales taxes, it applies to groceries, rent, doctor visits for most patients, haircuts and professional services.
The rate by county
| County | State GET | County surcharge | Total | Most you’ll see on a receipt | Surcharge since |
|---|---|---|---|---|---|
| Honolulu (Oʻahu) | 4% | 0.5% | 4.5% | 4.712% | 2007 |
| Kauaʻi | 4% | 0.5% | 4.5% | 4.712% | 2019 |
| Hawaiʻi Island | 4% | 0.5% | 4.5% | 4.712% | 2020 |
| Maui (incl. Molokaʻi and Lānaʻi) | 4% | 0.5% | 4.5% | 4.712% | Jan 1, 2024 |
All four county surcharges run through Dec 31, 2030. Source: Hawaiʻi Dept. of Taxation, county surcharge; Maui Now.
Why 4.712% and not 4.5%
The tax is on the business’s gross receipts, and the GET it collects from you counts as part of those receipts. So to come out even, a business charges slightly more than 4.5%. The state caps the amount it can pass on at 4.712% (Hawaiʻi Dept. of Taxation). On a $100 purchase, that’s $4.71.
Where else you’ll pay it
- Rent: landlords owe GET on the rent they collect, and leases often pass it through. Check whether a quoted rent includes it.
- Medical care: starting in 2026, services to Medicaid, Medicare and TRICARE patients are exempt (Hawaiʻi Dept. of Taxation).
- Hotels: lodging carries the GET plus the state Transient Accommodations Tax, which went from 10.25% to 11% on Jan 1, 2026 under the “green fee” law (Dept. of Taxation; Hawaii Tribune-Herald), plus a 3% county TAT (RoomMaster). Residents pay it too on a staycation.
Sources
- Hawaiʻi Dept. of Taxation: general excise tax
- Hawaiʻi Dept. of Taxation: county surcharge on GET
- Maui Now: Maui GET is now 4.5%
- Hawaiʻi Dept. of Taxation: Announcement 2026-01 (TAT)
- Hawaii Tribune-Herald: new 2026 laws
- Hawaiʻi Dept. of Taxation: 2026 legislative update
- RoomMaster: Hawaiʻi hotel tax guide