Key takeaway: Hawaiʻi’s income tax runs from 1.4% to 11% in 2026, and the standard deduction for a single filer rose to $8,000, from $4,400 in 2025, under the 2024 tax cut law (Act 46). Starting in 2027, a 13% rate applies above $500,000 single or $1 million joint, and the second and third brackets drop (SB 3125, now Act 24 of 2026). Numbers checked October 30, 2026.
2026 brackets
| Rate | Single: taxable income | Married filing jointly |
|---|---|---|
| 1.40% | Up to $9,600 | Up to $19,200 |
| 3.20% | $9,600–$14,400 | $19,200–$28,800 |
| 5.50% | $14,400–$19,200 | $28,800–$38,400 |
| 6.40% | $19,200–$24,000 | $38,400–$48,000 |
| 6.80% | $24,000–$36,000 | $48,000–$72,000 |
| 7.20% | $36,000–$48,000 | $72,000–$96,000 |
| 7.60% | $48,000–$125,000 | $96,000–$250,000 |
| 7.90% | $125,000–$175,000 | $250,000–$350,000 |
| 8.25% | $175,000–$225,000 | $350,000–$450,000 |
| 9.00% | $225,000–$275,000 | $450,000–$550,000 |
| 10.00% | $275,000–$325,000 | $550,000–$650,000 |
| 11.00% | Over $325,000 | Over $650,000 |
Tax years 2025 and 2026. Source: Act 46, Session Laws of Hawaiʻi 2024.
Standard deduction
| Tax year | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 2023 | $2,200 | $4,400 | $3,212 |
| 2024–2025 | $4,400 | $8,800 | $6,424 |
| 2026–2027 | $8,000 | $16,000 | $12,000 |
| 2028–2029 | $9,000 | $18,000 | $13,500 |
| 2030 | $10,000 | $20,000 | $15,000 |
| 2031 on | $12,000 | $24,000 | $18,000 |
Sources: Act 46; 2025 Form N-11 instructions.
What changes in 2027
The 2026 Legislature changed course on part of the 2024 tax cuts. Act 24, signed May 21, 2026, lowers the second bracket to 2.5% and the third to 5%, cancels some bracket widening for higher earners, and adds a 13% rate on taxable income over $500,000 for single filers, $750,000 for heads of household and $1 million for joint filers, starting in tax year 2027 (SB 3125 conference draft; Hawaii Tribune-Herald). The standard deduction increases stay in place.
Credits for lower incomes
The refundable food/excise tax credit is worth up to $220 per exemption for single filers with income under $15,000, phasing out at $40,000. For joint filers it phases out at $60,000 (HRS §235-55.85).
Retirement income
Hawaiʻi doesn’t tax Social Security or pensions paid for entirely by an employer. IRA and 401(k) withdrawals are taxed. See retiring in Hawaiʻi.