2026 Hawaii State Tax Deadlines

Hawaii business tax deadlines for 2026

C Corporations' deadlines and requirements

C Corporations in Hawaii must file and pay Corporate Income Tax by April 20, 2027, following Hawaii's specific due date schedule.

Filing requirements include:

1. Complete Form N-30 (Corporation Income Tax Return)
2. File via Hawaii Tax Online
3. Payment must be made by April 20, 2027
4. Mail submissions must be postmarked by the due date

Extension to file taxes in Hawaii for 2026

The Extension Deadline for Hawaii Corporate income tax returns is October 20, 2027. Hawaii automatically grants a six-month extension following the state extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 20, 2027.

Pass-through entities

Hawaii S Corporations and Partnerships tax deadlines for 2026

S Corporations and Partnerships must file in Hawaii by March 20, 2027.

Required forms include:

• Form N-35—S Corporation Return
• Form N-20—Partnership Return

Extension to file S Corporations and Partnerships taxes in Hawaii for 2026

The Extension Deadline for Hawaii S Corporations and Partnerships returns is September 20, 2027. Hawaii automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 20, 2027.

Hawaii Individual tax considerations for 2026

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 progressive tax rates for 2026 range from:

• 1.4% on the first income bracket
• Up to 11% on the highest income levels

Estimated tax deadline for Hawaii 2026

Estimated tax payments are due on the following schedule for calendar year filers:

1. April 20, 2026
2. June 20, 2026
3. September 20, 2026
4. January 20, 2027

Who must make estimated payments

You must make Hawaii estimated income tax payments during 2026 if you expect to owe a significant amount in Hawaii income tax after subtracting withholding and credits. Electronic payments are encouraged through the Hawaii online tax system.

Individual tax deadline for Hawaii 2026

Individual income tax returns are due April 20, 2027.

Available forms include:

• Form N-11—Resident Individual Income Tax Return
• Form N-15—Nonresident/Part-Year Resident Individual Income Tax Return

Extension to file taxes in Hawaii for 2026

The Extension Deadline is October 20, 2027, to file your Hawaii Individual Income tax return. Hawaii automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 20, 2027.

What Hawaii tax professionals need to know

Several key considerations make Hawaii's tax landscape unique for 2026. Hawaii's progressive income tax system includes some of the highest state tax rates in the nation, and the state has unique due dates that differ from federal schedules. Electronic filing requirements continue to expand, and Hawaii offers various tax planning opportunities.

Electronic filing requirements

Hawaii has implemented electronic filing systems for taxpayers:

• C Corporations and pass-through entities should file electronically through Hawaii Tax Online
• Individuals can use Hawaii's online system for free electronic filing
• Business deductions can be processed more efficiently through electronic systems
• Professional preparers must use approved software vendors

Hawaii's unique tax features for 2026

April 20th due dates

Hawaii uses the 20th of the month for most tax deadlines.

Progressive tax rates ranging from 1.4% to 11%

Hawaii has some of the highest state tax rates in the nation.

General Excise Tax

Hawaii imposes a GET (General Excise Tax) instead of the traditional sales tax.

High cost of living considerations

Tax provisions reflect Hawaii's high cost of living adjustments.

General Excise Tax (GET)

Hawaii's General Excise Tax creates unique compliance considerations:

• GET applies to gross income from business activities
• Different rates for different types of business activities
• Monthly or quarterly filing requirements
• Electronic filing requirements for larger businesses

Island-specific considerations

Hawaii's unique geographic situation creates specific tax planning issues:

• High cost of living adjustments
• Limited interstate commerce considerations
• Tourism-related business tax provisions
• Import/export considerations for businesses

Business incentives and credits

Hawaii provides various business tax incentives:

• Renewable energy technology credits
• Research and development credits
• High technology business investment tax credits
• Capital goods excise tax credit

Retirement income considerations

Hawaii provides certain retirement income benefits:

• Military retirement pay exemptions may apply
• Social Security benefits treatment
• Pension income considerations for residents

Professional tax guidance

For complex Hawaii tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.

Sources

• Hawaii Department of Taxation
• Hawaii Tax Online Portal

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