Hawaii State Law

Hawaii businesses must obtain a General Excise Tax license from the Department of Taxation before conducting business in the state. The one-time fee is $20. The license is required for…

Source: HI Department of Taxation

Hawaii employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: HI Department of Labor and Industrial Relations

Hawaii LLCs are formed by filing Articles of Organization with the Department of Commerce and Consumer Affairs Business Registration Division and paying a $50 fee. All LLCs must designate a…

Source: HI Department of Commerce and Consumer Affairs

Hawaii corporations are formed by filing Articles of Incorporation with the Business Registration Division and paying a $50 fee. Corporations must designate a registered agent in Hawaii and file an…

Source: HI Department of Commerce and Consumer Affairs

Hawaii LLCs and corporations must file an Annual Report with the Business Registration Division by the anniversary quarter of formation. The filing fee is $12.50 per quarter for LLCs. Failure…

Source: HI Department of Commerce and Consumer Affairs

Hawaii imposes a corporate income tax with graduated rates from 4.4% on the first $25,000 of net income up to 6.4% on income exceeding $100,000. C corporations file Form N-30…

Source: HI Department of Taxation

Hawaii imposes a General Excise Tax (GET) on the privilege of conducting business in Hawaii. The standard rate is 4%, with a 0.5% surcharge in Honolulu County. The GET applies…

Source: HI Department of Taxation

Hawaii minimum wage is $14.00 per hour as of January 1, 2024, rising to $16.00 on January 1, 2026 under a phased increase. Hawaii does not allow a tip credit…

Source: HI Department of Labor and Industrial Relations

Hawaii employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or through self-insurance approved by the Disability Compensation Division. Sole…

Source: HI Disability Compensation Division

Hawaii is unique in requiring employers to provide prepaid health care coverage to employees who work at least 20 hours per week for four consecutive weeks. Employers pay at least…

Source: HI Department of Labor and Industrial Relations

Hawaii professional licensing is administered by the Professional and Vocational Licensing Division under the Department of Commerce and Consumer Affairs, which oversees more than 30 boards covering contractors, engineers, architects,…

Source: HI Professional and Vocational Licensing Division

Hawaii requires contractors performing work valued at $1,000 or more to be licensed by the Contractors License Board under DCCA. License classifications include general engineering, general building, and numerous specialty…

Source: HI Contractors License Board

Hawaii offers income tax credits to investors who make qualified investments in Hawaii high technology businesses. Credits of up to 35% of qualified investment amounts are available. The program encourages…

Source: HI Department of Taxation

The Hawaii Small Business Regulatory Review Board helps small businesses navigate state regulations and provides free advisory services. The Hawaii SBDC network, hosted by the University of Hawaii, offers free…

Source: HI Small Business Development Center

Home-based businesses in Hawaii are regulated by county zoning ordinances, as Hawaii has no municipalities and is governed by four counties. Most counties permit home occupations as an accessory residential…

Source: HI Department of Commerce and Consumer Affairs