New Hawai‘i Tax Brackets
Hawai‘i’s income tax brackets are changing over the next few years. These updates are designed to help lower the amount of taxes most people owe, especially those in low- to middle-class income brackets. Below is a breakdown of the new tax brackets, starting with 2025 through 2031.
Skip to Tax Year
Tax Year 2024
For tax year 2024, the standard deduction amounts are:
Standard Deduction (effective tax year 2024)
| Filing Status | Amount |
|---|---|
| Joint or Surviving Spouse | $8,800 |
| Head of Household | $6,424 |
| Single or Married Filing Separate | $4,400 |
The income tax brackets remain the same as in tax year 2023.
Tax Year 2025
For tax year 2025, the standard deduction amounts will be the same as in tax year 2024. The income tax brackets are:
Joint or Surviving Spouse (effective tax year 2025)
| Taxable Income | Tax |
|---|---|
| $19,200 and under | 1.4% of taxable income |
| Over $19,200 to $28,800 | $269 + 3.2% of income over $19,200 |
| Over $28,800 to $38,400 | $576 + 5.5% of income over $28,800 |
| Over $38,400 to $48,000 | $1,104 + 6.4% of income over $38,400 |
| Over $48,000 to $72,000 | $1,718 + 6.8% of income over $48,000 |
| Over $72,000 to $96,000 | $3,350 + 7.2% of income over $72,000 |
| Over $96,000 to $250,000 | $5,078 + 7.6% of income over $96,000 |
| Over $250,000 to $350,000 | $16,782 + 7.9% of income over $250,000 |
| Over $350,000 to $450,000 | $24,682 + 8.25% of income over $350,000 |
| Over $450,000 to $550,000 | $32,932 + 9% of income over $450,000 |
| Over $550,000 to $650,000 | $41,932 + 10% of income over $550,000 |
| Over $650,000 and over | $51,932 + 11% of income over $650,000 |
Head of Household (effective tax year 2025)
| Taxable Income | Tax |
|---|---|
| $14,400 and under | 1.4% of taxable income |
| Over $14,400 $21,600 | $202 + 3.2% of income over $14,400 |
| Over $21,600 to $28,800 | $432 + 5.5% of income over $21,600 |
| Over $28,800 to $36,000 | $828 + 6.4% of income over $28,800 |
| Over $36,000 to $54,000 | $1,289 + 6.8% of income over $36,000 |
| Over $54,000 to $72,000 | $2,513 + 7.2% of income over $54,000 |
| Over $72,000 to $187,500 | $3,809 + 7.6% of income over $72,000 |
| Over $187,500 to $262,500 | $12,587 + 7.9% of income over $187,500 |
| Over $262,500 to $337,500 | $18,512 + 8.25% of income over $262,500 |
| Over $337,500 to $412,500 | $24,699 + 9% of income over $337,500 |
| Over $412,500 to $487,500 | $31,449 + 10% of income over $412,500 |
| $487,500 and over | $38,949 + 11% of income over $487,500 |
Single or Married Filing Separate (effective tax year 2025)
| Taxable Income | Tax |
|---|---|
| $9,600 and under | 1.4% of taxable income |
| Over $9,600 to $14,400 | $134 + 3.2% of income over $9,600 |
| Over $14,400 to $19,200 | $288 + 5.5% of income over $14,400 |
| Over $19,200 to $24,000 | $552 + 6.4% of income over $19,200 |
| Over $24,000 to $36,000 | $859 + 6.8% of income over $24,000 |
| Over $36,000 to $48,000 | $1,675 + 7.2% of income over $36,000 |
| Over $48,000 to $125,000 | $2,539 + 7.6% of income over $48,000 |
| Over $125,000 to $175,000 | $8,391 + 7.9% of income over $125,000 |
| Over $175,000 to $225,000 | $12,341 + 8.25% of income over $175,000 |
| Over $225,000 to $275,000 | $16,466 + 9% of income over $225,000 |
| Over $275,000 to $325,000 | $20,966 + 10% of income over $275,000 |
| Over $325,000 | $25,966 + 11% of income over $325,000 |
Tax Year 2026
For tax year 2025, the standard deduction amounts will be the same as in tax year 2024. The income tax brackets are:
Standard Deduction (effective tax year 2026)
| Filing Status | Amount |
|---|---|
| Joint or Surviving Spouse | $16,000 |
| Head of Household | $12,000 |
| Single or Married Filing Separate | $8,000 |
Tax Year 2027
For tax year 2027, the standard deductions amounts will be the same as in tax year 2026. The income tax brackets will be as follows:
Joint or Surviving Spouse (effective tax year 2027)
| Taxable Income | Tax |
|---|---|
| $28,800 and under | 1.4% of taxable income |
| Over $28,800 to $38,400 | $403 + 3.2% of income over $28,800 |
| Over $38,400 to $48,000 | $710 + 5.5% of income over $38,400 |
| Over $48,000 to $72,000 | $1,238 + 6.4% of income over $48,000 |
| Over $72,000 to $96,000 | $2,774 + 6.8% of income over $72,000 |
| Over $96,000 to $250,000 | $4,406 + 7.2% of income over $96,000 |
| Over $250,000 to $350,000 | $15,494 + 7.6% of income over $250,000 |
| Over $350,000 to $450,000 | $23,094 + 7.9% of income over $350,000 |
| Over $450,000 to $550,000 | $30,994 + 8.25% of income over $450,000 |
| Over $550,000 to $650,000 | $39,244 + 9% of income over $550,000 |
| Over $650,000 to $800,000 | $48,244 + 10% of income over $650,000 |
| Over $800,000 | $63,244 + 11% of income over $800,000 |
Head of Household (effective tax year 2027)
| Taxable Income | Tax |
|---|---|
| $21,600 and under | 1.4% of taxable income |
| Over $21,600 to $28,800 | $302 + 3.2% of income over $21,60 |
| Over $28,800 to $36,000 | $533 + 5.5% of income over $28,800 |
| Over $36,000 to $54,000 | $929 + 6.4% of income over $36,000 |
| Over $54,000 to $72,000 | $2,081 + 6.8% of income over $54,000 |
| Over $72,000 to $187,500 | $3,305 + 7.2% of income over $72,000 |
| Over $187,500 to $262,500 | $11,621 + 7.6% of income over $187,500 |
| Over $262,500 to $337,500 | $17,321 + 7.9% of income over $262,500 |
| Over $337,500 to $412,500 | $23,246 + 8.25% of income over $337,500 |
| Over $412,500 to $487,500 | $29,433 + 9% of income over $412,500 |
| Over $487,500 to $600,000 | $36,183 + 10% of income over $487,500 |
| Over $600,000 | $47,433 + 11% of income over $600,000 |
Single or Married Filing Separate (effective tax year 2027)
| Taxable Income | Tax |
|---|---|
| $14,400 and under | 1.4% of taxable income |
| Over $14,400 to $19,200 | $288 + 5.5% of income over $14,400 |
| Over $19,200 to $24,000 | $552 + 6.4% of income over $19,200 |
| Over $24,000 to $36,000 | $859 + 6.8% of income over $24,000 |
| Over $36,000 to $48,000 | $1,675 + 7.2% of income over $36,000 |
| Over $48,000 to $125,000 | $2,539 + 7.6% of income over $48,000 |
| Over $125,000 to $175,000 | $8,391 + 7.9% of income over $125,000 |
| Over $175,000 to $225,000 | $12,341 + 8.25% of income over $175,000 |
| Over $225,000 to $275,000 | $16,466 + 9% of income over $225,000 |
| Over $275,000 to $325,000 | $20,966 + 10% of income over $275,000 |
| Over $325,000 to $400,000 | $24,122 + 10% of income over $325,000 |
| Over $400,000 | $31,622 + 11% of income over $400,000 |
Tax Year 2028
For tax year 2028, the standard deduction amounts will be as follows:
Standard Deduction (effective tax year 2028)
| Filing Status | Amount |
|---|---|
| Joint or Surviving Spouse | $18,000 |
| Head of Household | $13,500 |
| Single or Married Filing Separate | $9,000 |
The income tax brackets will be the same as in tax year 2027.
Tax Year 2029
For tax year 2029, the standard deduction amounts will the same as in tax year 2028. The income tax brackets for tax year 2029 and thereafter will be as follows:
Joint or Surviving Spouse (effective tax year 2029)
| Taxable Income | Tax |
|---|---|
| $38,400 and under | 1.4% of taxable income |
| Over $38,400 to $48,000 | $710 + 5.5% of income over $38,400 |
| Over $48,000 to $72,000 | $1,238 + 6.4% of income over $48,000 |
| Over $72,000 to $96,000 | $2,774 + 6.8% of income over $72,000 |
| Over $96,000 to $250,000 | $4,406 + 7.2% of income over $96,000 |
| Over $250,000 to $350,000 | $15,494 + 7.6% of income over $250,000 |
| Over $350,000 to $450,000 | $23,094 + 7.9% of income over $350,000 |
| Over $450,000 to $550,000 | $30,994 + 8.25% of income over $450,000 |
| Over $550,000 to $650,000 | $39,244 + 9% of income over $550,000 |
| Over $650,000 to $800,000 | $45,123 + 9% of income over $650,000 |
| Over $800,000 to $950,000 | $58,623 + 10% of income over $800,000 |
| Over $950,000 | $73,623 + 11% of income over $950,000 |
Head of Household (effective tax year 2029)
| Taxable Income | Tax |
|---|---|
| $28,800 and under | 1.4% of taxable income |
| Over $28,800 to $36,000 | $533 + 5.5% of income over $28,800 |
| Over $36,000 to $54,000 | $929 + 6.4% of income over $36,000 |
| Over $54,000 to $72,000 | $2,081 + 6.8% of income over $54,000 |
| Over $72,000 to $187,500 | $3,305 + 7.2% of income over $72,000 |
| Over $187,500 to $262,500 | $11,621 + 7.6% of income over $187,500 |
| Over $262,500 to $337,500 | $17,321 + 7.9% of income over $262,500 |
| Over $337,500 to $412,500 | $23,246 + 8.25% of income over $337,500 |
| Over $412,500 to $487,500 | $29,433 + 9% of income over $412,500 |
| Over $487,500 to $600,000 | $33,842 + 9% of income over $487,500 |
| Over $600,000 to $712,500 | $43,967 + 10% of income over $600,000 |
Single or Married Filing Separate (effective tax year 2029)
| Taxable Income | Tax |
|---|---|
| $19,200 and under | 1.4% of taxable income |
| Over $19,200 to $24,000 | $552 + 6.4% of income over $19,200 |
| Over $24,000 to $36,000 | $859 + 6.8% of income over $24,000 |
| Over $36,000 to $48,000 | $1,675 + 7.2% of income over $36,000 |
| Over $48,000 to $125,000 | $2,539 + 7.6% of income over $48,000 |
| Over $125,000 to $175,000 | $8,391 + 7.9% of income over $125,000 |
| Over $175,000 to $225,000 | $12,341 + 8.25% of income over $175,000 |
| Over $225,000 to $275,000 | $16,466 + 9% of income over $225,000 |
| Over $275,000 to $325,000 | $20,966 + 10% of income over $275,000 |
| Over $325,000 to $400,000 | $22,561 + 9% of income over $325,000 |
| Over $400,00 to $475,000 | $29,311 + 10% of income over $400,000 |
| Over $475,000 | $36,811 + 11% of income over $475,000 |
Tax Year 2030
For tax year 2030, the standard deduction amounts will be as follows:
Standard Deduction (effective tax year 2030)
| Filing Status | Amount |
|---|---|
| Joint or Surviving Spouse | $20,000 |
| Head of Household | $15,000 |
| Single or Married Filing Separate | $10,000 |
Tax Year 2031
For tax years 2031 and thereafter, the standard deduction amounts will be as follows:
Standard Deduction (effective tax year 2031)
| Filing Status | Amount |
|---|---|
| Joint or Surviving Spouse | $24,000 |
| Head of Household | $18,000 |
| Single or Married Filing Separate | $12,000 |
If you have any questions about the new tax bracket rules, please contact the Rules Office at 808-587-1530, or via email at Tax.Rules.Office@hawaii.gov.