Hawaii Tax Tables for 2025
The 2025 Hawaii Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Hawaii State Tax Calculator 2025.
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Hawaii Tax Tables for 2025
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Hawaii in 2025. Hawaii uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2025)
Marginal income tax brackets for Single filers in Hawaii for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,600.00 | 1.4% |
| 2 | $ 9,600.00 to $ 14,400.00 | 3.2% |
| 3 | $ 14,400.00 to $ 19,200.00 | 5.5% |
| 4 | $ 19,200.00 to $ 24,000.00 | 6.4% |
| 5 | $ 24,000.00 to $ 36,000.00 | 6.8% |
| 6 | $ 36,000.00 to $ 48,000.00 | 7.2% |
| 7 | $ 48,000.00 to $ 125,000.00 | 7.6% |
| 8 | $ 125,000.00 and over | 7.9% |
Married filing jointly – Progressive Tax Brackets (2025)
Marginal income tax brackets for Married filing jointly filers in Hawaii for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 28,800.00 | 1.4% |
| 2 | $ 28,800.00 to $ 38,400.00 | 3.2% |
| 3 | $ 38,400.00 to $ 48,000.00 | 5.5% |
| 4 | $ 48,000.00 to $ 72,000.00 | 6.4% |
| 5 | $ 72,000.00 to $ 96,000.00 | 6.8% |
| 6 | $ 96,000.00 to $ 250,000.00 | 7.2% |
| 7 | $ 250,000.00 to $ 350,000.00 | 7.6% |
| 8 | $ 350,000.00 and over | 7.9% |
Married filing separately – Progressive Tax Brackets (2025)
Marginal income tax brackets for Married filing separately filers in Hawaii for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,600.00 | 1.4% |
| 2 | $ 9,600.00 to $ 14,400.00 | 3.2% |
| 3 | $ 14,400.00 to $ 19,200.00 | 5.5% |
| 4 | $ 19,200.00 to $ 24,000.00 | 6.4% |
| 5 | $ 24,000.00 to $ 36,000.00 | 6.8% |
| 6 | $ 36,000.00 to $ 48,000.00 | 7.2% |
| 7 | $ 48,000.00 to $ 125,000.00 | 7.6% |
| 8 | $ 125,000.00 and over | 7.9% |
Head of household – Progressive Tax Brackets (2025)
Marginal income tax brackets for Head of household filers in Hawaii for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 14,400.00 | 1.4% |
| 2 | $ 14,400.00 to $ 19,200.00 | 3.2% |
| 3 | $ 19,200.00 to $ 24,000.00 | 5.5% |
| 4 | $ 24,000.00 to $ 36,000.00 | 6.4% |
| 5 | $ 36,000.00 to $ 48,000.00 | 6.8% |
| 6 | $ 48,000.00 to $ 125,000.00 | 7.2% |
| 7 | $ 125,000.00 to $ 175,000.00 | 7.6% |
| 8 | $ 175,000.00 and over | 7.9% |
Widowed – Progressive Tax Brackets (2025)
Marginal income tax brackets for Widowed filers in Hawaii for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 28,800.00 | 1.4% |
| 2 | $ 28,800.00 to $ 38,400.00 | 3.2% |
| 3 | $ 38,400.00 to $ 48,000.00 | 5.5% |
| 4 | $ 48,000.00 to $ 72,000.00 | 6.4% |
| 5 | $ 72,000.00 to $ 96,000.00 | 6.8% |
| 6 | $ 96,000.00 to $ 250,000.00 | 7.2% |
| 7 | $ 250,000.00 to $ 350,000.00 | 7.6% |
| 8 | $ 350,000.00 and over | 7.9% |
Hawaii Standard Deduction(2025)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $4,400 |
| Married filing jointly | $8,800 |
| Married filing separately | $4,400 |
| Head of household | $6,424 |
| Widowed | $8,800 |
Hawaii Payroll Taxes(2025)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
| Employment and Training Assessment (E&T) | 0% | No cap |
Hawaii Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Hawaii updates:
Frequently Asked Questions
Are capital losses deductible in Hawaii?
Yes—up to the same limits as federal, with excess carried forward.
Does Hawaii have a personal exemption?
Yes—Hawaii allows personal exemptions based on filing status and dependents.
Does Hawaii have an additional Medicare tax?
No—this is federal only; Hawaii does not levy its own additional Medicare tax.
Does Hawaii offer renewable energy tax incentives?
Yes—credits are available for solar and renewable energy installations.
Does Hawaii have a senior retirement exclusion?
Yes—certain retirement income sources are partially excluded for taxpayers over 65.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.