2025 Hawaii State Tax Deadlines
Hawaii Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Hawaii, you might be required to file Hawaii State taxes. Hawaii maintains one of the most complex progressive income tax systems in the nation, with rates ranging from 1.4% to 11%, featuring 12 different tax brackets. This comprehensive guide outlines the key tax deadlines and considerations applicable to Hawaii in 2025.
Hawaii business tax deadlines for 2025
C Corporation deadlines and requirements
C Corporations in Hawaii must file and pay Corporate Income Taxes by April 20, 2026.
Filing requirements include:
- Complete Form N-30 (Hawaii Corporation Income Tax Return)
- File online through Hawaii Tax Online or approved software
- File by mail must be postmarked by the due date
- Payment must be made by April 20, 2026
Extension to file taxes in Hawaii for 2025
The Extension Deadline for Hawaii corporate income tax returns is October 20, 2026. Hawaii automatically grants a six-month extension on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 20, 2026.
Pass-through entities
Hawaii S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in Hawaii by April 20, 2026.
Required forms include:
- Form N-35 – S Corporation Income Tax Return
- Form N-20 – Partnership Return of Income
Extension to file S Corporation and Partnership taxes in Hawaii for 2025
The Extension Deadline for Hawaii S Corporations and Partnerships returns is October 20, 2026. Hawaii automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due April 20, 2026.
Hawaii individual tax considerations for 2025
Filing requirements and income thresholds
Hawaii Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The 2025 filing thresholds are:
- $2,300 for single taxpayers
- $4,600 for married filing jointly
- $3,450 for head of household filers
- $2,300 for married filing separately
Estimated tax deadline for Hawaii 2025
Estimated tax payments are due:
- April 20, 2025
- June 20, 2025
- September 20, 2025
- January 20, 2026
Who must make estimated payments
You must make Hawaii estimated income tax payments during 2025 if you expect to owe $500 or more in Hawaii income tax after subtracting your withholding and credits. Individuals with business income, rental properties, or investment gains typically need to make quarterly payments.
Individual tax deadline for Hawaii 2025
You must file and pay Individual Income Taxes in Hawaii by April 21, 2026. Hawaii's unique April 21 deadline differs from most states and the federal deadline. Hawaii accepts electronic filing through Hawaii Tax Online, significantly reducing processing time.
Available forms include:
- Form N-11 – Hawaii Resident Individual Income Tax Return
- Form N-15 – Hawaii Nonresident and Part-Year Resident Individual Income Tax Return
Extension to file taxes in Hawaii for 2025
The Extension Deadline is October 21, 2026, to file your Hawaii Individual Income tax return. Hawaii automatically grants a six-month extension without requiring separate forms if you pay your correctly estimated tax liability by April 21, 2026. This is an extension to FILE, not an extension to PAY.
Hawaii's unique pass-through entity tax election
Pass-through entity tax option
Hawaii offers an optional pass-through entity tax for Partnerships and S Corporations with individual, trust, and estate members.
Key features include:
- 9% tax rate at the entity level
- Election must be made annually using Form N-362E
- Credits can be carried forward to subsequent years
- Election deadline is April 20, 2026 (or October 20, 2026 with extension)
Pass-through entity estimated payments
Electing entities must make estimated payments on:
- April 20, 2025
- June 20, 2025
- September 20, 2025
- January 20, 2026
What Hawaii tax professionals need to know
Several key considerations make Hawaii's tax landscape unique for 2025:
Hawaii's 12-bracket income tax system creates complex calculations for taxpayers with higher incomes. The State's pass-through entity election provides SALT deduction benefits, while the remote location creates unique considerations for multi-state businesses.
Electronic filing requirements
Hawaii encourages electronic filing for most taxpayers:
- C Corporations can file through Hawaii Tax Online or approved software
- Partnerships and S Corporations benefit from faster processing through electronic systems
- Individuals can use Hawaii Tax Online for free electronic filing
How does Hawaii determine residency
Hawaii determines residency based on domicile and the amount of time spent in the State. You're considered a Hawaii resident if you're domiciled in Hawaii or maintain a permanent place of abode and spend more than 200 days in Hawaii during the tax year.
Hawaii's unique tax features for 2025
April 21 filing deadline
Hawaii's Individuals face a unique April 21 filing deadline, extending beyond the typical April 15 federal deadline and the April 20 business deadline.
Complex bracket structure
Hawaii maintains one of the nation's most complex income tax structures with 12 brackets, requiring careful calculation for Individuals across different income levels.
Research activities credit changes
Recent legislation affects the research activities tax credit, requiring qualified high-technology businesses to conduct more than 50% of their activities in qualified research in Hawaii and be registered to do business in the state.
Standard deduction increases
Hawaii significantly increased standard deductions, with single filers now receiving $4,400 (doubled from $2,200) and corresponding increases for other filing statuses.
Sources
- Hawaii Department of Taxation Updates
- Hawaii Pass-Through Entity Taxation
- Hawaii Tax Forms and Information
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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