Hawaii tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 1.4% – 11% |
| Standard deduction | Single $8,000 · Married filing jointly $16,000 · Head of household $12,000 · Married filing separately $8,000 |
| Personal exemption | Single $1,144 · Married filing jointly $2,288 · Head of household $1,144 · Married filing separately $1,144 · per dependent $1,144 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Temporary Disability Insurance (TDI) – employee share |
| Local income taxes | None |
Hawaii income tax brackets 2026
Rates apply to Hawaii taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 1.4% | $0 | $0 | $0 | $0 |
| 3.2% | $9,600 | $19,200 | $14,400 | $9,600 |
| 5.5% | $14,400 | $28,800 | $21,600 | $14,400 |
| 6.4% | $19,200 | $38,400 | $28,800 | $19,200 |
| 6.8% | $24,000 | $48,000 | $36,000 | $24,000 |
| 7.2% | $36,000 | $72,000 | $54,000 | $36,000 |
| 7.6% | $48,000 | $96,000 | $72,000 | $48,000 |
| 7.9% | $125,000 | $250,000 | $187,500 | $125,000 |
| 8.25% | $175,000 | $350,000 | $262,500 | $175,000 |
| 9% | $225,000 | $450,000 | $337,500 | $225,000 |
| 10% | $275,000 | $550,000 | $412,500 | $275,000 |
| 11% | $325,000 | $650,000 | $487,500 | $325,000 |
Hawaii employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Temporary Disability Insurance (TDI) – employee share Employee contribution is 0.5% of weekly wages, capped at $7.50/week. Maximum weekly wage base for TDI computation: $1,500.21/week (2026). Contributions apply only to weeks where employee has earned ≥$400 in the preceding 52 weeks and worked 14+ qualifying weeks. Annual max $390 = $7.50 × 52 weeks. Employer must provide TDI coverage; employer may share cost with employee up to the stated limit. | 0.5% | No cap | $390.00 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Hawaii income tax | $120.63 | $3,136 |
| Temporary Disability Insurance (TDI) – employee share | $12.50 | $325 |
| Take-home pay | $1,959.47 | $50,946 |
Effective tax rate 21.6%; tax on the next dollar earned 27.8%. Hawaii taxable income is $55,856.
Second example: $120,000, married filing jointly, two children
Take-home $99,451 a year ($3,825.05 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Hawaii income tax $5,339, state payroll taxes $390.
How the Hawaii estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Hawaii standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Add Temporary Disability Insurance (TDI) – employee share on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Hawaii calculator does not model
- Hawaii Earned Income Tax Credit, food/excise tax credit and other credits
- Capital gains alternative tax (7.25%)
- Additional exemption for age 65+
- Hawaii's 2026 IRC conformity (Act 35, SLH 2026) for deductions below AGI is not modeled; the estimate starts from federal AGI
Data notes
- Standard deduction for 2026 is set by statute (Act 46, SLH 2024): $8,000 single/MFS, $12,000 head of household, $16,000 joint. FIXED: the previous file used the 2024–2025 amounts ($4,400/$8,800/$6,424).
- Brackets: the 2025–2026 schedule under Act 46 (12 brackets, 1.4% to 11%). FIXED: the previous file came from withholding tables and stopped at 7.9%, omitting the 8.25%, 9%, 10% and 11% brackets.
- Personal exemption deduction $1,144 per person (taxpayer, spouse, each dependent). Act 24, SLH 2026 changes brackets starting 2027 only.
Sources
- State income tax: HRS § 235-2.4(a)(2)(F) – standard deduction for taxable years beginning after Dec 31, 2025: $8,000 single/MFS, $12,000 HOH, $16,000 joint (read 2026-10-07)
- State income tax: HRS § 235-51 – individual rate tables (Act 46, SLH 2024; 2025 schedule applies through 2026) (read 2026-10-07)
- State income tax: Hawaii DoTax Announcement 2024-03 – Act 46: tax year 2026 standard deductions; 2026 brackets same as 2025 (read 2026-10-07)
- State income tax: Hawaii DoTax – Tax Review Commission presentation (May 2026): 'Actual 2025-2026 tax schedule – Act 46' bracket table (read 2026-10-07)
- State income tax: Hawaii Act 46, SLH 2024 (HB 2404) (read 2026-10-07)
- State income tax: Hawaii DoTax – Form N-11 (Rev. 2025): personal exemption $1,144 per exemption (HRS § 235-54) (read 2026-10-07)
- Temporary Disability Insurance (TDI) – employee share: 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount – Hawaii DLIR (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
States with a similar tax setup: Delaware, Virginia, New York, Minnesota, Connecticut, District of Columbia
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.