The Hawaii state sales tax rate is 4.17% in 2026. When county and city taxes are added, the combined rate ranges from 4.17% in areas with no local additions up to 4.71% in the highest-taxed jurisdictions. The most populated areas of Hawaii — including Honolulu County — have a combined rate of 4.71%.
Hawaii does not have a traditional sales tax. Instead it uses a General Excise Tax (GET) that applies to virtually all business activity including services. The GET is technically a tax on businesses but is commonly passed on to consumers.
💡 Quick Reference: $100 purchase in Hawaii at the average combined rate costs approximately $104.44 after tax. Use the calculator above to find the exact amount for any county or city in Hawaii.
Groceries in Hawaii are subject to Hawaii’s General Excise Tax. Clothing purchases are subject to General Excise Tax. Prescription drugs and medical devices are generally exempt from sales tax in Hawaii, as they are in most US states.
Common Hawaii Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Hawaii sales tax.
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Grocery Food
Unprepared groceries are subject to Hawaii’s General Excise Tax in Hawaii.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Hawaii.
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Clothing
Clothing is subject to General Excise Tax in Hawaii.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Hawaii Sales Tax Work?
Sales tax in Hawaii is collected at the point of purchase by retailers and remitted to the Hawaii Department of Revenue. The total rate you pay is the sum of the Hawaii state rate (4.17%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Hawaii — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Hawaii sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Hawaii annual sales or 200+ Hawaii transactions must also register and collect Hawaii sales tax even without a physical presence.
📅 Hawaii Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Hawaii Department of Revenue based on your sales volume. File and pay online through the Hawaii state tax portal.
The Hawaii state sales tax rate is 4.17% in 2026. With county and city additions, combined rates range from 4.17% to 4.71% depending on your location. The most common combined rate in populated Hawaii counties is around 4.44%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Hawaii are subject to Hawaii’s General Excise Tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Hawaii sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Honolulu County at 4.71%: $200 × 0.471 = $9.42 in sales tax, making the total $209.42. Or simply use the free Hawaii sales tax calculator at the top of this page.
Yes, if you meet Hawaii’s economic nexus threshold. Remote sellers must collect and remit Hawaii sales tax if they have $100,000 or more in Hawaii sales or 200+ separate Hawaii transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Hawaii.
Most services are not subject to Hawaii sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Hawaii — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Hawaii Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Hawaii is 4.71%, which occurs in areas with the maximum local tax additions on top of the 4.17% state base rate. The lowest rate is the state base rate of 4.17% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Hawaii.