Hawaii 2021 State Income Tax Brackets
State income tax rates, brackets, and effective tax calculator
Hawaii 2021 Income Tax Brackets
Single Filers
| Rate | Income Over | Up To |
|---|---|---|
| 1.40% | $0 | $9,600 |
| 3.20% | $9,600 | $14,400 |
| 5.50% | $14,400 | $19,200 |
| 6.40% | $19,200 | $24,000 |
| 6.80% | $24,000 | $36,000 |
| 7.20% | $36,000 | $48,000 |
| 7.60% | $48,000 | $125,000 |
| 7.90% | $125,000 | $175,000 |
| 8.25% | $175,000 | $225,000 |
| 9% | $225,000 | $275,000 |
| 10% | $275,000 | $325,000 |
| 11% | $325,000 | No limit |
Standard deduction: $4,400 + $1,144 personal exemption
Married Filing Jointly
| Rate | Income Over | Up To |
|---|---|---|
| 1.40% | $0 | $19,200 |
| 3.20% | $19,200 | $28,800 |
| 5.50% | $28,800 | $38,400 |
| 6.40% | $38,400 | $48,000 |
| 6.80% | $48,000 | $72,000 |
| 7.20% | $72,000 | $96,000 |
| 7.60% | $96,000 | $250,000 |
| 7.90% | $250,000 | $350,000 |
| 8.25% | $350,000 | $450,000 |
| 9% | $450,000 | $550,000 |
| 10% | $550,000 | $650,000 |
| 11% | $650,000 | No limit |
Standard deduction: $8,800 + $1,144 personal exemption
Note: 12 tax brackets, highest rate 11%. Lowest property tax rate in US. 4% GET (general excise tax) functions like sales tax.
2021 Federal vs. Hawaii State Tax Rates
Federal top marginal rate
37%
Hawaii top marginal rate
11%
When combined with federal taxes, Hawaii residents in the highest bracket face a combined marginal rate of approximately 48.0% on their last dollar of income.
Effective Hawaii Tax Rates by Income
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $890.21 | 2.97% |
| $50,000 | $2,284.03 | 4.57% |
| $75,000 | $4,169.86 | 5.56% |
| $100,000 | $6,069.86 | 6.07% |
| $150,000 | $9,928.22 | 6.62% |
| $200,000 | $13,946.32 | 6.97% |
| $300,000 | $22,911.8 | 7.64% |
| $500,000 | $44,606.36 | 8.92% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Key Tax Facts: Hawaii in 2021
Sales Tax Rate
4%
State rate (local taxes may add more)
Property Tax Rate
0.32%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Exempt / Favorable
Most retirement income not taxed
Social Security
Not taxed
Social Security exempt from state tax
Estate / Inheritance Tax
Yes
State-level estate or inheritance tax applies
Other Tax Years
Federal Brackets by Filing Status (2021)
Other States — 2021 Tax Brackets
Frequently Asked Questions — Hawaii State Taxes
Does Hawaii have a state income tax?
Yes. Hawaii levies a state individual income tax in 2021. The rates and brackets shown above apply to residents filing as single or married filing jointly. 12 tax brackets, highest rate 11%. Lowest property tax rate in US. 4% GET (general excise tax) functions like sales tax.
How do Hawaii tax brackets work?
Like federal taxes, Hawaii uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if Hawaii has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
What is the difference between marginal and effective tax rate in Hawaii?
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in Hawaii may have a marginal rate of 11.0% but an effective rate several points lower due to income in lower brackets.
When were Hawaii's tax brackets last updated?
The brackets shown here reflect 2021 rates as enacted by Hawaiilegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.