What is the statewide base sales tax rate in 하와이주?

The statewide base sales tax rate in 하와이주 is 4.00%. Local county and city taxes can increase total combined rates up to 4.50%.

What is the sales tax sourcing rule and nexus threshold in 하와이주?

하와이주 utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

HI • 123 ZIP Codes Indexed

하와이주 Sales Tax Rates 2026 - State & Local Guide

하와이주 (HI)의 2026년 종합 판매세 가이드. 주 기본 세율은 4.00%이며 지역 종합 최고 세율은 최대 4.50%입니다.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in 하와이주 (HI) is 4.00% in 2026. Local county and city taxes can increase total combined rates up to 4.50%, with a statewide average combined rate of 4.50%.

Base State Rate

4.00%

Average Local Rate

4.50%

Maximum Combined

4.50%

Indexed Cities

관할 도시 및 행정구역 하와이주

도시 (City)	카운티 (County)	종합 판매세율	Action
			세율 보기 →

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일치하는 도시나 카운티를 찾을 수 없습니다.

📋 State Tax Rules & Compliance Guide (하와이주)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Hawaii Department of Revenue ↗

🏛️ Counties in 하와이주

Hawaii County 26 ZIPs → Honolulu County 65 ZIPs → Kauai County 14 ZIPs → Maui County 18 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in 하와이주 is 4.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 4.50%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.