What is the statewide base sales tax rate in 夏威夷州?

The statewide base sales tax rate in 夏威夷州 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 夏威夷州?

夏威夷州 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

夏威夷州 Sales Tax Rates 2026 - State & Local Guide

2026年夏威夷州 (HI) 銷售稅綜合指南。基礎州稅率為 4.00%，各地綜合最高稅率可達 4.50%。

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in 夏威夷州 (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

下轄城市與管轄區夏威夷州

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📋 State Tax Rules & Compliance Guide (夏威夷州)

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 夏威夷州

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 夏威夷州 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.