So, you need to know about the General Excise Tax (GET) in The Aloha State. Look no further!
Whether you've fully set up shop in Hawaii, or simply sell there once in a while, it's important you know whether your business is liable for GET. This 2026 guide will tell you everything you need to know, plus direct you to the right places for handling any GET responsibility you may have.
What is Hawaii's General Excise Tax?
Hawaii does not have a traditional sales tax. Instead, it imposes a General Excise Tax (GET) — a tax on businesses for the privilege of doing business in Hawaii. Unlike a sales tax, the GET is levied on the seller's gross receipts, not on the buyer. However, businesses are permitted to pass the GET on to customers, and most do, so it functions similarly to a sales tax in practice.
What's taxable in Hawaii?
Services
Hawaii's GET applies to nearly all services — professional services, landscaping, legal work, consulting, and more. The scope is significantly broader than a traditional sales tax on goods. Your best bet is to check with the Hawaii Department of Taxation to confirm whether your specific service is taxable.
Tangible products
Hawaii taxes most sales of tangible personal property under the GET, though some exemptions apply. To be clear on which products are subject to GET and which are exempt, check the Hawaii Department of Taxation.
Digital products
Digital products — goods delivered or accessed electronically, such as media streaming, e-books, and downloaded software — are subject to Hawaii GET. Hawaii is one of the broadest states when it comes to taxing digital goods.
Software-as-a-Service products
SaaS products are cloud-based software accessed online by customers. Hawaii taxes SaaS under the GET. Because the GET broadly covers services, SaaS sold to Hawaii customers is generally taxable without the ambiguity that exists in other states.
Do you have nexus in Hawaii?
"Nexus" refers to a sufficient connection to a state that obligates you to collect and remit its taxes. You have nexus in Hawaii if:
- You have a physical presence in Hawaii: a store, office, warehouse, employee, or representative.
- You meet the economic nexus threshold: $100,000 in annual sales or 200 separate sales transactions to Hawaii customers, whichever you reach first.
The economic nexus threshold applies to remote sellers. To learn more, see the Ultimate Guide to US Economic Nexus.
How to register for GET in Hawaii
Once you have nexus, you must register for a GET license before collecting the tax — collecting without a license is illegal.
Register through the Hawaii Tax Online portal. You'll need:
- Personal and business contact information
- Social Security Number (SSN) or Employer Identification Number (EIN)
- Business entity type (sole proprietor, LLC, S-Corp, etc.)
- Bank account details for tax deposits
For a step-by-step walkthrough, see the Hawaii General Excise Tax Registration Guide.
How to collect GET in Hawaii
The statewide GET rate is 4%. If your customers are located in Honolulu County (Oahu), an additional 0.5% county surcharge applies, for a combined rate of 4.5%.
Because GET is technically a tax on the seller's gross receipts, the mechanics differ slightly from a traditional sales tax. When you pass the GET on to customers, you may charge up to 4.166% (or 4.712% in Honolulu) to recover the tax without overcharging — Hawaii provides guidance on this "visibly passed on" rate.
Use Quaderno's Sales Tax Calculator to check rates by location for Hawaii.
GET on shipping charges
Hawaii GET applies to shipping charges when the underlying product or service is taxable. If the shipped item is not subject to GET, the shipping charge is also exempt. When a shipment contains a mix of taxable and non-taxable items, shipping charges for the entire shipment are subject to GET.
When to file GET returns in Hawaii
Hawaii assigns a filing frequency when you register — monthly, quarterly, or annually — based on your volume of taxable activity. GET returns are due on the 20th day of the month following the reporting period. If the due date falls on a weekend or holiday, the filing is due the next business day.
How to file GET returns in Hawaii
When your filing due date arrives, you must:
- Calculate the GET owed
- File a GET return (Form G-45 for periodic returns; Form G-49 for the annual reconciliation)
- Remit payment
You must file a return for every period even if you had zero taxable sales in Hawaii — zero-tax returns are required.
For step-by-step filing instructions, see the Hawaii General Excise Tax Filing Guide.
Other Hawaii GET information
Penalties
Missing a filing or payment deadline triggers penalties. Check the Hawaii Department of Taxation website for current penalty rates.
Discounts
Hawaii offers a small vendor collection allowance for timely filers. Check the state's website for current discount policies.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.