PART III. INDIVIDUAL INCOME TAX
§235-51 Tax imposed on individuals; rates. (a) There is hereby imposed on the taxable income of every:
a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $4,800 1.40% of taxable income
Over $4,800 but $67.00 plus 3.20% of
not over $9,600 excess over $4,800
Over $9,600 but $221.00 plus 5.50% of
not over $19,200 excess over $9,600
Over $19,200 but $749.00 plus 6.40% of
not over $28,800 excess over $19,200
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000
Over $96,000 but $6,427.00 plus 8.25% of
not over $300,000 excess over $96,000
Over $300,000 but $23,257.00 plus 9.00% of
not over $350,000 excess over $300,000
Over $350,000 but $27,757.00 plus 10.00% of
not over $400,000 excess over $350,000
Over $400,000 $32,757.00 plus 11.00% of
excess over $400,000.
In the case of any taxable year beginning after December 31, 2024:
If the taxable income is: The tax shall be:
Not over $19,200 1.40% of taxable income
Over $19,200 but $269.00 plus 3.20% of
not over $28,800 excess over $19,200
Over $28,800 but $576.00 plus 5.50% of
not over $38,400 excess over $28,800
Over $38,400 but $1,104.00 plus 6.40% of
not over $48,000 excess over $38,400
Over $48,000 but $1,718.00 plus 6.80% of
not over $72,000 excess over $48,000
Over $72,000 but $3,350.00 plus 7.20% of
not over $96,000 excess over $72,000
Over $96,000 but $5,078.00 plus 7.60% of
not over $250,000 excess over $96,000
Over $250,000 but $16,782.00 plus 7.90% of
not over $350,000 excess over $250,000
Over $350,000 but $24,682.00 plus 8.25% of
not over $450,000 excess over $350,000
Over $450,000 but $32,932.00 plus 9.00% of
not over $550,000 excess over $450,000
Over $550,000 but $41,932.00 plus 10.00% of
not over $650,000 excess over $550,000
Over $650,000 $51,932.00 plus 11.00% of
excess over $650,000.
In the case of any taxable year beginning after December 31, 2026:
If the taxable income is: The tax shall be:
Not over $28,800 1.40% of taxable income
Over $28,800 but $403.00 plus 3.20% of
not over $38,400 excess over $28,800
Over $38,400 but $710.00 plus 5.50% of
not over $48,000 excess over $38,400
Over $48,000 but $1,238.00 plus 6.40% of
not over $72,000 excess over $48,000
Over $72,000 but $2,774.00 plus 6.80% of
not over $96,000 excess over $72,000
Over $96,000 but $4,406.00 plus 7.20% of
not over $250,000 excess over $96,000
Over $250,000 but $15,494.00 plus 7.60% of
not over $350,000 excess over $250,000
Over $350,000 but $23,094.00 plus 7.90% of
not over $450,000 excess over $350,000
Over $450,000 but $30,994.00 plus 8.25% of
not over $550,000 excess over $450,000
Over $550,000 but $39,244.00 plus 9.00% of
not over $650,000 excess over $550,000
Over $650,000 but $48,244.00 plus 10.00% of
not over $800,000 excess over $650,000
Over $800,000 $63,244.00 plus 11.00% of
excess over $800,000.
In the case of any taxable year beginning after December 31, 2028:
If the taxable income is: The tax shall be:
Not over $38,400 1.40% of taxable income
Over $38,400 but $538.00 plus 3.20% of
not over $48,000 excess over $38,400
Over $48,000 but $845.00 plus 5.50% of
not over $72,000 excess over $48,000
Over $72,000 but $2,165.00 plus 6.40% of
not over $96,000 excess over $72,000
Over $96,000 but $3,701.00 plus 6.80% of
not over $250,000 excess over $96,000
Over $250,000 but $14,173.00 plus 7.20% of
not over $350,000 excess over $250,000
Over $350,000 but $21,373.00 plus 7.60% of
not over $450,000 excess over $350,000
Over $450,000 but $28,973.00 plus 7.90% of
not over $550,000 excess over $450,000
Over $550,000 but $36,873.00 plus 8.25% of
not over $650,000 excess over $550,000
Over $650,000 but $45,123.00 plus 9.00% of
not over $800,000 excess over $650,000
Over $800,000 but $58,623.00 plus 10.00% of
not over $950,000 excess over $800,000
Over $950,000 $73,623.00 plus 11.00% of
excess over $950,000.
(b) There is hereby imposed on the taxable income of every head of a household a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $3,600 1.40% of taxable income
Over $3,600 but $50.00 plus 3.20% of
not over $7,200 excess over $3,600
Over $7,200 but $166.00 plus 5.50% of
not over $14,400 excess over $7,200
Over $14,400 but $562.00 plus 6.40% of
not over $21,600 excess over $14,400
Over $21,600 but $1,022.00 plus 6.80% of
not over $28,800 excess over $21,600
Over $28,800 but $1,512.00 plus 7.20% of
not over $36,000 excess over $28,800
Over $36,000 but $2,030.00 plus 7.60% of
not over $54,000 excess over $36,000
Over $54,000 but $3,398.00 plus 7.90% of
not over $72,000 excess over $54,000
Over $72,000 but $4,820.00 plus 8.25% of
not over $225,000 excess over $72,000
Over $225,000 but $17,443.00 plus 9.00% of
not over $262,500 excess over $225,000
Over $262,500 but $20,818.00 plus 10.00% of
not over $300,000 excess over $262,500
Over $300,000 $24,568.00 plus 11.00% of
excess over $300,000.
In the case of any taxable year beginning after December 31, 2024:
If the taxable income is: The tax shall be:
Not over $14,400 1.40% of taxable income
Over $14,400 but $202.00 plus 3.20% of
not over $21,600 excess over $14,400
Over $21,600 but $432.00 plus 5.50% of
not over $28,800 excess over $21,600
Over $28,800 but $828.00 plus 6.40% of
not over $36,000 excess over $28,800
Over $36,000 but $1,289.00 plus 6.80% of
not over $54,000 excess over $36,000
Over $54,000 but $2,513.00 plus 7.20% of
not over $72,000 excess over $54,000
Over $72,000 but $3,809.00 plus 7.60% of
not over $187,500 excess over $72,000
Over $187,500 but $12,587.00 plus 7.90% of
not over $262,500 excess over $187,500
Over $262,500 but $18,512.00 plus 8.25% of
not over $337,500 excess over $262,500
Over $337,500 but $24,699.00 plus 9.00% of
not over $412,500 excess over $337,500
Over $412,500 but $31,449.00 plus 10.00% of
not over $487,500 excess over $412,500
Over $487,500 $38,949.00 plus 11.00% of
excess over $487,500.
In the case of any taxable year beginning after December 31, 2026:
If the taxable income is: The tax shall be:
Not over $21,600 1.40% of taxable income
Over $21,600 but $302.00 plus 3.20% of
not over $28,800 excess over $21,600
Over $28,800 but $533.00 plus 5.50% of
not over $36,000 excess over $28,800
Over $36,000 but $929.00 plus 6.40% of
not over $54,000 excess over $36,000
Over $54,000 but $2,081.00 plus 6.80% of
not over $72,000 excess over $54,000
Over $72,000 but $3,305.00 plus 7.20% of
not over $187,500 excess over $72,000
Over $187,500 but $11,621.00 plus 7.60% of
not over $262,500 excess over $187,500
Over $262,500 but $17,321.00 plus 7.90% of
not over $337,500 excess over $262,500
Over $337,500 but $23,246.00 plus 8.25% of
not over $412,500 excess over $337,500
Over $412,500 but $29,433.00 plus 9.00% of
not over $487,500 excess over $412,500
Over $487,500 but $36,183.00 plus 10.00% of
not over $600,000 excess over $487,500
Over $600,000 $47,433.00 plus 11.00% of
excess over $600,000.
In the case of any taxable year beginning after December 31, 2028:
If the taxable income is: The tax shall be:
Not over $28,800 1.40% of taxable income
Over $28,800 but $403.00 plus 3.20% of
not over $36,000 excess over $28,800
Over $36,000 but $634.00 plus 5.50% of
not over $54,000 excess over $36,000
Over $54,000 but $1,624.00 plus 6.40% of
not over $72,000 excess over $54,000
Over $72,000 but $2,776.00 plus 6.80% of
not over $187,500 excess over $72,000
Over $187,500 but $10,630.00 plus 7.20% of
not over $262,500 excess over $187,500
Over $262,500 but $16,030.00 plus 7.60% of
not over $337,500 excess over $262,500
Over $337,500 but $21,730.00 plus 7.90% of
not over $412,500 excess over $337,500
Over $412,500 but $27,655.00 plus 8.25% of
not over $487,500 excess over $412,500
Over $487,500 but $33,842.00 plus 9.00% of
not over $600,000 excess over $487,500
Over $600,000 but $43,967.00 plus 10.00% of
not over $712,500 excess over $600,000
Over $712,500 $55,217.00 plus 11.00% of
excess over $712,500.
(c) There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2017:
If the taxable income is: The tax shall be:
Not over $2,400 1.40% of taxable income
Over $2,400 but $34.00 plus 3.20% of
not over $4,800 excess over $2,400
Over $4,800 but $110.00 plus 5.50% of
not over $9,600 excess over $4,800
Over $9,600 but $374.00 plus 6.40% of
not over $14,400 excess over $9,600
Over $14,400 but $682.00 plus 6.80% of
not over $19,200 excess over $14,400
Over $19,200 but $1,008.00 plus 7.20% of
not over $24,000 excess over $19,200
Over $24,000 but $1,354.00 plus 7.60% of
not over $36,000 excess over $24,000
Over $36,000 but $2,266.00 plus 7.90% of
not over $48,000 excess over $36,000
Over $48,000 but $3,214.00 plus 8.25% of
not over $150,000 excess over $48,000
Over $150,000 but $11,629.00 plus 9.00% of
not over $175,000 excess over $150,000
Over $175,000 but $13,879.00 plus 10.00% of
not over $200,000 excess over $175,000
Over $200,000 $16,379.00 plus 11.00% of
excess over $200,000.
In the case of any taxable year beginning after December 31, 2024:
If the taxable income is: The tax shall be:
Not over $9,600 1.40% of taxable income
Over $9,600 but $134.00 plus 3.20% of
not over $14,400 excess over $9,600
Over $14,400 but $288.00 plus 5.50% of
not over $19,200 excess over $14,400
Over $19,200 but $552.00 plus 6.40% of
not over $24,000 excess over $19,200
Over $24,000 but $859.00 plus 6.80% of
not over $36,000 excess over $24,000
Over $36,000 but $1,675.00 plus 7.20% of
not over $48,000 excess over $36,000
Over $48,000 but $2,539.00 plus 7.60% of
not over $125,000 excess over $48,000
Over $125,000 but $8,391.00 plus 7.90% of
not over $175,000 excess over $125,000
Over $175,000 but $12,341.00 plus 8.25% of
not over $225,000 excess over $175,000
Over $225,000 but $16,466.00 plus 9.00% of
not over $275,000 excess over $225,000
Over $275,000 but $20,966.00 plus 10.00% of
not over $325,000 excess over $275,000
Over $325,000 $25,966.00 plus 11.00% of
excess over $325,000.
In the case of any taxable year beginning after December 31, 2026:
If the taxable income is: The tax shall be:
Not over $14,400 1.40% of taxable income
Over $14,400 but $202.00 plus 3.20% of
not over $19,200 excess over $14,400
Over $19,200 but $355.00 plus 5.50% of
not over $24,000 excess over $19,200
Over $24,000 but $619.00 plus 6.40% of
not over $36,000 excess over $24,000
Over $36,000 but $1,387.00 plus 6.80% of
not over $48,000 excess over $36,000
Over $48,000 but $2,203.00 plus 7.20% of
not over $125,000 excess over $48,000
Over $125,000 but $7,747.00 plus 7.60% of
not over $175,000 excess over $125,000
Over $175,000 but $11,547.00 plus 7.90% of
not over $225,000 excess over $175,000
Over $225,000 but $15,497.00 plus 8.25% of
not over $275,000 excess over $225,000
Over $275,000 but $19,622.00 plus 9.00% of
not over $325,000 excess over $275,000
Over $325,000 but $24,122.00 plus 10.00% of
not over $400,000 excess over $325,000
Over $400,000 $31,622.00 plus 11.00% of
excess over $400,000.
In the case of any taxable year beginning after December 31, 2028:
If the taxable income is: The tax shall be:
Not over $19,200 1.40% of taxable income
Over $19,200 but $269.00 plus 3.20% of
not over $24,000 excess over $19,200
Over $24,000 but $422.00 plus 5.50% of
not over $36,000 excess over $24,000
Over $36,000 but $1,082.00 plus 6.40% of
not over $48,000 excess over $36,000
Over $48,000 but $1,850.00 plus 6.80% of
not over $125,000 excess over $48,000
Over $125,000 but $7,086.00 plus 7.20% of
not over $175,000 excess over $125,000
Over $175,000 but $10,686.00 plus 7.60% of
not over $225,000 excess over $175,000
Over $225,000 but $14,486.00 plus 7.90% of
not over $275,000 excess over $225,000
Over $275,000 but $18,436.00 plus 8.25% of
not over $325,000 excess over $275,000
Over $325,000 but $22,561.00 plus 9.00% of
not over $400,000 excess over $325,000
Over $400,000 but $29,311.00 plus 10.00% of
not over $475,000 excess over $400,000
Over $475,000 $36,811.00 plus 11.00% of
excess over $475,000.
(d) The tax imposed by section 235-2.45 on estates and trusts shall be determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2001:
If the taxable income is: The tax shall be:
Not over $2,000 1.40% of taxable income
Over $2,000 but $28.00 plus 3.20% of
not over $4,000 excess over $2,000
Over $4,000 but $92.00 plus 5.50% of
not over $8,000 excess over $4,000
Over $8,000 but $312.00 plus 6.40% of
not over $12,000 excess over $8,000
Over $12,000 but $568.00 plus 6.80% of
not over $16,000 excess over $12,000
Over $16,000 but $840.00 plus 7.20% of
not over $20,000 excess over $16,000
Over $20,000 but $1,128.00 plus 7.60% of
not over $30,000 excess over $20,000
Over $30,000 but $1,888.00 plus 7.90% of
not over $40,000 excess over $30,000
Over $40,000 $2,678.00 plus 8.25% of
excess over $40,000.
(e) Any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of the taxpayer's annual gross sales if the:
(f) If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of:
This subsection shall apply to individuals, estates, and trusts for taxable years beginning after December 31, 1986. [L Sp 1957, c 1, pt of §2; am L 1965, c 155, §31(b), (c); Supp, §121-8; am L 1967, c 250, §1; HRS §235-51; am L 1974, c 10, §1; am L 1978, c 173, §2(10); am L 1979, c 62, §2(9); am L 1982, c 22, §1(2); am L 1987, c 239, §1(11); am L 1988, c 102, §3; am L 1989, c 321, §3; am L 1998, c 157, §2; am L 2001, c 199, §4; am L 2006, c 110, §3; am L 2007, c 9, §11; am L 2009, c 60, §§2, 6(3); am L 2011, c 97, §4; am L 2017, c 12, §43 and c 107, §2; am L 2021, c 117, §7; am L 2024, c 46, §2]