What is the statewide base sales tax rate in Hawaii?

The statewide base sales tax rate in Hawaii 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 Hawaii?

Hawaii 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

Hawaii Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Hawaii (HI). Current state base rate is 4.00% with combined local rates ranging up to 4.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Hawaii (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

Cities & Jurisdictions in Hawaii

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Hawaii)

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 Hawaii

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 Hawaii 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.