Hawaii sales tax at a glance
| Type of tax | General excise tax (on the seller, usually passed on) |
|---|---|
| State rate | 4% |
| Local rates | Average 0.50%, highest 0.50% |
| Average combined rate | 4.50% |
| Groceries | Taxed (4.5% GET)Groceries are subject to GET like other goods. Only purchases made with SNAP or WIC benefits are exempt. |
| Prescription drugs | ExemptPrescription drugs sold by a licensed pharmacy or hospital are exempt from GET. |
| Clothing | TaxedClothing is subject to the 4% GET plus the county surcharge. Hawaii has no tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Hawaii Department of Taxation: County surcharge on general excise tax.
Worked examples
A $200 purchase in Honolulu at 4.5%
| Rate | 4% state + 0.5% local = 4.5% |
|---|---|
| Price before tax | $200.00 |
| Sales tax | $9.00 |
| Total | $209.00 |
Working: $200.00 × 4.5% = $9.00. This is the statutory 4.5% (4% GET plus the 0.5% county surcharge). Many sellers add the 4.712% maximum pass-on rate instead, which comes to a little more.
Working back from a $104.50 bill at 4.5%
| Rate | 4% state + 0.5% local = 4.5% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $4.50 |
| Total | $104.50 |
Working back: $104.50 ÷ 1.045 = $100.00, so the tax was $4.50. If the seller passed on the statutory 4.5%, dividing by 1.045 gives the price before tax. At 4.712% you would divide by 1.04712 instead.
Why receipts show 4.712%
GET is levied on a business's total receipts, and the amount it passes on to you is itself part of those receipts. To end up with enough to pay 4.5% on everything it took in, a seller can add up to 4.712% to the price: 4.5% ÷ (1 − 4.5%) ≈ 4.712%. The Department of Taxation calls this the maximum pass-on rate, and it is now the same in every county. Sellers may also show 4.5% or build the tax into the price, but they cannot visibly charge more than the tax owed.
The county surcharge and what is exempt
The 0.5% county surcharge applies only to activities taxed at the 4% retail rate, not to wholesale sales (0.5%) or insurance commissions (0.15%). Honolulu has charged it since 2007, Kauai since 2019, Hawaii County since 2020 and Maui since 1 January 2024, and it runs through 2030. Hawaii has a very broad tax base: services and groceries are taxed, and only SNAP and WIC purchases of food are exempt. Prescription drugs from a licensed pharmacy are exempt, and from 2026 so are some Medicare, Medicaid and TRICARE health care purchases.