This guide provides an overview of General Excise Tax in Hawaii, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Hawaii.
of business transactions, including services, are subject to the general excise tax.
The following conditions might establish a physical nexus in Hawaii:
Hawaii taxes all services because the GET applies broadly to gross income from nearly any business activity.
Multiply the gross income by the 4% statewide rate or 4.5% for Honolulu County, including shipping and handling. Hawaii taxes the seller on total receipts, not the buyer.
Register online at Hawaii Tax Online by selecting “Register New Business License” and completing the BB-1 (Basic Business Application); the license costs $20, and online applications usually issue a tax ID within 5–7 business days.
After registration, businesses must collect GET on all taxable gross income at 4% or 4.5%, list the GET separately if choosing to visibly pass it on, and remit taxes via Hawaii Tax Online using the periodic Form G-45 and annual Form G-49. Handling is always taxable, and shipping is taxable unless separately stated.
Yes. If your business exceeds $100,000 in sales or 200 transactions into Hawaii within the current or previous year, you must register and collect GET even without physical presence.
Yes. Hawaii allows businesses to visibly pass on the GET by adding it to the customer’s invoice, but the amount collected becomes part of your gross income and is itself subject to GET unless you perform the “tax-on-tax” calculation.
Yes. Hawaii allows a wholesale rate of 0.5% on eligible resale or business-to-business transactions, but you must obtain the proper resale certificate (Form G-17) from the buyer to apply the reduced rate.
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This guide provides an overview of General Excise Tax in Hawaii, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Hawaii.
of business transactions, including services, are subject to the general excise tax.
Multiply the gross income by the 4% statewide rate or 4.5% for Honolulu County, including shipping and handling. Hawaii taxes the seller on total receipts, not the buyer.
Register online at Hawaii Tax Online by selecting “Register New Business License” and completing the BB-1 (Basic Business Application); the license costs $20, and online applications usually issue a tax ID within 5–7 business days.
After registration, businesses must collect GET on all taxable gross income at 4% or 4.5%, list the GET separately if choosing to visibly pass it on, and remit taxes via Hawaii Tax Online using the periodic Form G-45 and annual Form G-49. Handling is always taxable, and shipping is taxable unless separately stated.
Yes. If your business exceeds $100,000 in sales or 200 transactions into Hawaii within the current or previous year, you must register and collect GET even without physical presence.
Yes. Hawaii allows businesses to visibly pass on the GET by adding it to the customer’s invoice, but the amount collected becomes part of your gross income and is itself subject to GET unless you perform the “tax-on-tax” calculation.
Yes. Hawaii allows a wholesale rate of 0.5% on eligible resale or business-to-business transactions, but you must obtain the proper resale certificate (Form G-17) from the buyer to apply the reduced rate.
Marketplace Facilitator Laws and US Sales Tax: Impact...
Marketplace Facilitator Laws and US Sales Tax: Impact on Global E-Commerce Sellers Global e-commerce continues to expand at an unprecedented pace, but with that growth comes increasing complexity in electronic commerce taxation. One of the most significant developments in recent years is the introduction of marketplace facilitator laws across the United States. These rules have […]
Cross-Border VAT Compliance Pitfalls That Cost Finance Teams...
Cross-Border VAT Compliance Pitfalls That Cost Finance Teams Millions Expanding across borders offers tremendous opportunities for growth. However, for finance teams, international expansion often introduces one of the most complex areas of indirect taxation: cross-border VAT compliance. Value Added Tax systems are enforced in more than 170 countries worldwide, each with their own rules, […]
e-Invoicing Data Quality: Common Errors Across Jurisdictions Data...
e-Invoicing Data Quality: Common Errors Across Jurisdictions Data quality is central to modern tax compliance. With e-invoicing mandates expanding globally, invoices must meet strict technical and regulatory standards in clearance and real-time reporting systems. Even minor errors can trigger immediate rejection or penalties, as machine-readable e-invoices leave little room for interpretation once submitted to tax authorities. […]
Top Indirect Tax Compliance Services in 2026 As...
Top Indirect Tax Compliance Services in 2026 As global tax authorities accelerate digital reporting and real-time oversight, indirect tax compliance has become a growing operational priority for multinational businesses. Unlike direct taxes, indirect tax obligations, including VAT, GST, sales tax and customs duties, are transaction-driven, jurisdiction-specific and increasingly automated by governments. Errors can lead not only to […]
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Vietnam VAT Refunds: Seller Declaration No Longer a Barrier for Buyers VAT refunds have long been a source of frustration for businesses operating in Vietnam. Even when buyers complied fully with the law, refunds could be delayed or denied for reasons entirely outside their control. The most common issue was simple but damaging: if a supplier failed to declare […]
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7 Best e-Invoicing Compliance Solutions in 2026 As governments accelerate digital tax reform, e-invoicing is no longer a process improvement, it is a legal requirement. From real-time clearance models in Europe to continuous transaction controls emerging across the Middle East, businesses must now implement compliant, scalable and future-ready systems. Selecting from the best e-invoicing compliance solutions in 2026 […]
VAT on Employee Expenses: What is Recoverable and...
VAT on Employee Expenses: What is Recoverable and What Is Not Employee expenses are a necessary part of doing business. From travel and accommodation to meals, client meetings, and day-to-day operational costs, employees often incur expenses on behalf of their employer. What many businesses underestimate, however, is how much VAT sits within these costs and […]
VAT Compliance Risk in the EU: Where Companies...
VAT Compliance Risk in the EU: Where Companies Lose Control Value Added Tax (VAT) remains one of the more complex tax systems in the world. For companies trading across borders, particularly within the European Union, VAT is an integrated compliance system including registrations, reporting, invoicing, and data exchange. As the regulatory environment and digital reporting requirements continue to expand, VAT compliance risks have become a greater concern. Businesses that fail to control it face the probability of incurring penalties, reduced cash-flow, […]
VAT IT and Navan make Reclaiming VAT Easy...
VAT IT and Navan make Reclaiming VAT Easy Companies forfeit billions annually in unclaimed VAT from travel expenses, as highlighted here. Many businesses overlook this refund opportunity or struggle with its complexities, missing out on vital cash flow opportunities. Two-thirds of businesses do not explore VAT reclaims or capture just a small portion of what they could be rightfully due. That’s a costly implication, as travel and expense data holds untapped VAT potential. “The European VAT landscape […]
Sweden’s Temporary VAT Cut on Food: What It...
Sweden’s Temporary VAT Cut on Food: What It Means for 2026 and Beyond Rising food inflation has placed sustained pressure on households and businesses across Europe. In response, Sweden has introduced a temporary VAT reduction on food, aiming to ease cost pressures while stabilising consumer demand. While the policy is positioned as a short-term relief […]
