HRS § 235-51 — Tax imposed on individuals; rates


PART III
PART III.
INDIVIDUAL INCOME TAX
§235-51 Tax imposed on individuals; rates.
(a) There is hereby imposed on the taxable income of every:
(1) Taxpayer who files a joint return under section
235-93; and
(2) Surviving spouse,
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:
(1) Taxpayer's only activities in this State consist
of sales;
(2) Taxpayer does not own or rent real estate or
tangible personal property; and
(3) Taxpayer's annual gross sales in or into this
State during the tax year is not in excess of $100,000.
(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:
(1) The tax computed at the rates and in the same manner
as if this subsection had not been enacted on the greater of:
(A) The taxable income reduced by the amount of
net capital gain, or
(B) The amount of taxable income taxed at a rate
below 7.25 per cent, plus
(2) A tax of 7.25 per cent of the amount of taxable income
in excess of the amount determined under paragraph (1).
This subsection shall apply to individuals, estates,
and trusts for taxable years beginning after December 31, 1986.