Hawaii has one of the more detailed graduated state income tax systems in the country. Instead of a single flat rate, Hawaii uses multiple tax brackets, so different layers of taxable income are taxed at different rates. Your paycheck is also affected by federal income tax, Social Security, Medicare, deductions, credits, and withholding choices.
This page brings the Hawaii income tax picture together in one place: the state brackets, Hawaii deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Hawaii state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 1.4% | Up to $9,600 | Up to $19,200 | Up to $9,600 | Up to $14,400 |
| 3.2% | $9,600 – $14,400 | $19,200 – $28,800 | $9,600 – $14,400 | $14,400 – $21,600 |
| 5.5% | $14,400 – $19,200 | $28,800 – $38,400 | $14,400 – $19,200 | $21,600 – $28,800 |
| 6.4% | $19,200 – $24,000 | $38,400 – $48,000 | $19,200 – $24,000 | $28,800 – $36,000 |
| 6.8% | $24,000 – $36,000 | $48,000 – $72,000 | $24,000 – $36,000 | $36,000 – $54,000 |
| 7.2% | $36,000 – $48,000 | $72,000 – $96,000 | $36,000 – $48,000 | $54,000 – $72,000 |
| 7.6% | $48,000 – $125,000 | $96,000 – $250,000 | $48,000 – $125,000 | $72,000 – $187,500 |
| 7.9% | $125,000 – $175,000 | $250,000 – $350,000 | $125,000 – $175,000 | $187,500 – $262,500 |
| 8.25% | $175,000 – $225,000 | $350,000 – $450,000 | $175,000 – $225,000 | $262,500 – $337,500 |
| 9% | $225,000 – $275,000 | $450,000 – $550,000 | $225,000 – $275,000 | $337,500 – $412,500 |
| 10% | $275,000 – $325,000 | $550,000 – $650,000 | $275,000 – $325,000 | $412,500 – $487,500 |
| 11% | Over $325,000 | Over $650,000 | Over $325,000 | Over $487,500 |
Brackets apply to Hawaii taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Hawaii uses a graduated income tax system with several brackets. The table above shows the current Hawaii brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Hawaii standard deduction and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $8,000 | $1,144 |
| Married Filing Jointly | $16,000 | $2,288 |
| Married Filing Separately | $8,000 | $1,144 |
| Head of Household | $12,000 | $1,144 |
These amounts are subtracted from income before Hawaii's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Hawaii taxable income does not always match federal taxable income. The state has its own deductions, exemptions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Hawaii tax. The table above shows the Hawaii deduction and adjustment rules stored in the PaycheckNet database.
Hawaii local income taxes
Hawaii does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local governments may still rely on other taxes and fees, but those are separate from local income tax withholding on wages. If the database contains any Hawaii locality-specific income tax entries, they will appear in the table above.
What you actually pay in Hawaii
| Gross Income | Federal | Hawaii | FICA | Combined |
|---|---|---|---|---|
| Up to $9,144 | -7.65% | -3.06% | 7.65% | -3.06% |
| $9,144 – $16,100 | 7.65% | 4.46% | 7.65% | 19.76% |
| $16,100 – $18,744 | 17.65% | 4.46% | 7.65% | 29.76% |
| $18,744 – $23,544 | 10% | 3.2% | 7.65% | 20.85% |
| $23,544 – $28,344 | 10% | 5.5% | 7.65% | 23.15% |
| $28,344 – $33,144 | 12% | 6.4% | 7.65% | 26.05% |
| $33,144 – $45,144 | 12% | 6.8% | 7.65% | 26.45% |
| $45,144 – $57,144 | 12% | 7.2% | 7.65% | 26.85% |
| $57,144 – $66,500 | 12% | 7.6% | 7.65% | 27.25% |
| $66,500 – $121,800 | 22% | 7.6% | 7.65% | 37.25% |
| $121,800 – $134,144 | 24% | 7.6% | 7.65% | 39.25% |
| $134,144 – $184,144 | 24% | 7.9% | 7.65% | 39.55% |
| $184,144 – $200,000 | 24% | 8.25% | 1.45% | 33.7% |
| $200,000 – $217,875 | 24% | 8.25% | 2.35% | 34.6% |
| $217,875 – $234,144 | 32% | 8.25% | 2.35% | 42.6% |
| $234,144 – $272,325 | 32% | 9% | 2.35% | 43.35% |
| $272,325 – $284,144 | 35% | 9% | 2.35% | 46.35% |
| $284,144 – $334,144 | 35% | 10% | 2.35% | 47.35% |
| $334,144 – $656,700 | 35% | 11% | 2.35% | 48.35% |
| Over $656,700 | 37% | 11% | 2.35% | 50.35% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Hawaii each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Hawaii Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $658 | $2,295 | $4,373 | $25,627 | 14.6% |
| $50,000 | $3,820 | $2,025 | $3,825 | $9,670 | $40,330 | 19.3% |
| $75,000 | $7,670 | $3,896 | $5,738 | $17,304 | $57,696 | 23.1% |
| $100,000 | $13,170 | $5,796 | $7,650 | $26,616 | $73,384 | 26.6% |
| $150,000 | $24,734 | $9,644 | $11,475 | $45,853 | $104,147 | 30.6% |
| $200,000 | $36,734 | $13,649 | $14,339 | $64,722 | $135,278 | 32.4% |
| $300,000 | $68,134 | $22,552 | $16,689 | $107,375 | $192,625 | 35.8% |
| $500,000 | $138,134 | $44,210 | $21,389 | $203,734 | $296,266 | 40.7% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Hawaii resident really pays on their next dollar once federal tax, Hawaii state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Hawaii as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Hawaii take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Hawaii as your state. To compare Hawaii against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Hawaii income tax flat or progressive?
Hawaii has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Hawaii tax Social Security benefits?
Hawaii generally does not tax Social Security benefits. Other retirement income may have separate state-specific treatment, so check the deduction and adjustment table for the current rules.
Does Hawaii have local income tax?
Hawaii does not generally have a broad local wage income tax system. Local taxes and fees may still apply, but those are separate from state income tax withholding on wages.