Hawaii: corporate income tax, a franchise (privilege) tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4.4 percent on taxable income up to $25,000; 5.4 percent on income over $25,000 less $250; 6.4 percent on income over $100,000 less $1,250 (net capital gains may be taxed at 4.0 percent)
Franchise or privilege
Yes
Hawaii imposes a franchise tax under chapter 241, HRS, on banks and other financial institutions (Form F-1), measured at 7.92 percent of the entire net income from all sources of the income year. General business corporations are not subject to this franchise tax; section 235-9, HRS excludes…
Entity annual report
Yes
Due by the last day of the quarter containing the registration anniversary: registration January 1-March 31 means March 31; April 1-June 30 means June 30; July 1-September 30 means September 30; October 1-December 31 means December 31. An entity registered in the same year its report is due does not file for that year.
Return due date
Published rule
April 20 - the 20th day of the fourth month following the close of the taxable year
Extension
Not verified
'Six month automatic extension of time to file. Section 18-235-98, Hawaii Administrative Rules, allows an automatic extension of time to file a return without filing an application for extension. This extension does not include an extension of time to pay.…
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
April 20 - the 20th day of the fourth month following the close of the taxable year
20th day of the fourth month following the close of the fiscal year
- Entity report
Entity report
Due by the last day of the quarter containing the registration anniversary: registration January 1-March 31 means March 31; April 1-June 30 means June 30; July 1-September 30 means September 30; October 1-December 31 means December 31. An entity registered in the same year its report is due does not file for that year.
DCCA BREG FAQ, effective January 1, 2003: the annual report or annual statement due date depends on the registration date as set out above. The annual report does not require financial information.
Email me the Hawaii guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Hawaii impose a corporate income tax?
Yes. 4.4 percent on taxable income up to $25,000; 5.4 percent on income over $25,000 less $250; 6.4 percent on income over $100,000 less $1,250 (net capital gains may be taxed at 4.0 percent) Form: Form N-30, Corporation Income Tax Return.
Does Hawaii charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the Hawaii corporate return due?
April 20 - the 20th day of the fourth month following the close of the taxable year
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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