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Estate and Inheritance Tax in Hawaii

Hawaii has a state estate tax with a $5,490,000 exclusion and graduated rates up to 20%; it has no inheritance tax.

Last checked . General information, not legal advice.

Hawaii at a glance

State estate tax
Yes
Estate tax exemption
$5,490,000
Fixed at the 2017 federal amount for deaths on or after January 1, 2018; not tied to the current federal exemption.
Top estate tax rate
20%
Graduated rates from 10% to 20%; 20% applies to the Hawaii net taxable estate above $10 million.
Inheritance tax
No

Sources

Last checked

The rules in Hawaii

Does Hawaii have a state estate tax?

Yes. State estate tax in Hawaii: yes.

What is the estate tax exemption in Hawaii?

Estate tax exemption in Hawaii: $5,490,000. Fixed at the 2017 federal amount for deaths on or after January 1, 2018; not tied to the current federal exemption.

What is the top estate tax rate in Hawaii?

Top estate tax rate in Hawaii: 20%. Graduated rates from 10% to 20%; 20% applies to the Hawaii net taxable estate above $10 million.

Does Hawaii have an inheritance tax?

No. Inheritance tax in Hawaii: no.

Where do the Hawaii estate and inheritance tax rules come from?

The rules above come from Haw. Rev. Stat. 236E-6 and Haw. Rev. Stat. 236E-8. Each source is linked on this page. We last checked them in October 2026.

Good to know

Act 123, Session Laws of Hawaii 2025, conformed Hawaii estate tax law to the Internal Revenue Code as of December 31, 2024, but kept the $5,490,000 exclusion.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.