Home/Sales Tax/HI

Hawaii

Sales Tax Rules

4%
State Rate
4.5%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate4%
Max Combined Rate4.5%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)200 transactions
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptNo
Clothing ExemptNo
Filing FrequencyMonthly, Quarterly, or Semi-Annual
Online FilingAvailable

SaaS Tax Details

SaaS is taxable under the General Excise Tax (GET) as a service.

Grocery Details

Groceries are subject to GET.

Official Source

Hawaii Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.