Hawaii Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal Q2 Estimated Tax Payment & Hawaii Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal Q2 Estimated Tax Payment & Hawaii Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Hawaii State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 20 | Form N-11 / N-15 | Rates 1.4%–11%; due April 20 |
| Corporate Income Tax | April 20 | Form N-30 | Rates 4.4%–6.4% |
| S-Corp Return | March 20 | Form N-35 | 20th of 3rd month |
| Partnership Return | March 20 | Form N-20 | 20th of 3rd month |
| General Excise Tax (Monthly) | 20th of following month | Form G-45 | 4% general rate (4.5% on Oahu) |
| Withholding Tax (Monthly/Quarterly) | 15th of following month | Form HW-14 | Employers |
| Annual Report | Annually | Filed with DCCA | Due on formation anniversary quarter |
| General Excise Tax Annual Return | April 20 | Form G-49 | Annual reconciliation |
| Estimated Income Tax (Q1) | April 20 | Form N-1 / N-30 (Est) | Note: April 20 |
| Estimated Income Tax (Q2) | June 20 | Form N-1 / N-30 (Est) | Note: June 20 |
| Estimated Income Tax (Q3) | September 20 | Form N-1 / N-30 (Est) | Note: September 20 |
| Estimated Income Tax (Q4) | January 20, 2027 | Form N-1 / N-30 (Est) | Note: January 20 |
Quarterly Estimated Tax Deadlines in Hawaii
Hawaii's estimated tax dates are the 20th of each quarter month — 5 days later than federal:
Estimated tax is required if you expect to owe $500 or more in Hawaii income tax.
Hawaii-Specific Tax Requirements
Hawaii has some of the highest income tax rates in the nation, with individual rates ranging from 1.4% to 11% (the top bracket applies to income over $200,000). Corporate income tax rates range from 4.4% to 6.4%. Hawaii's tax deadlines are generally on the 20th of the month rather than the 15th, which is different from most states.
Hawaii uses a General Excise Tax (GET) instead of a traditional sales tax. The GET is levied on virtually all business activity — including services, rentals, and wholesale transactions — at rates of 0.5% (wholesale) to 4% (retail), with an additional 0.5% surcharge on Oahu. Unlike a sales tax, the GET applies to the gross income of the business, not just retail sales. This means it taxes the full value at each stage of production, effectively pyramiding. Many businesses pass the GET on to customers, but it's technically a tax on the business.
Hawaii does not have a franchise tax or a separate gross receipts tax beyond the GET. Employers must register for withholding and file monthly or quarterly. Annual reports are filed with the Department of Commerce and Consumer Affairs (DCCA) on a schedule based on the entity's formation date. There is no statewide property tax; property tax is administered by each county.
What Happens If You Miss a Hawaii Tax Deadline?
Hawaii Department of Taxation
Get Your Books Ready Before Tax Season
Hawaii's General Excise Tax applies to almost every dollar your business earns — not just retail sales. Clean books are essential for calculating GET correctly and avoiding overpayment or underpayment.
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