Tax Amount
$0.00
🏝️GET Explained
Unlike a traditional sales tax, Hawaii's GET is a tax on business activity. Businesses are liable, but they commonly pass the cost to the consumer. The statewide base rate is 4.0%, but some counties add a surcharge.
| County | Islands | Surcharge | Total GET Rate (2025) |
|---|---|---|---|
| Honolulu | Oahu | 0.5% | 4.5% |
| Hawaii | The Big Island | 0.5% | 4.5% |
| Kauai | Kauai, Niihau | 0.5% | 4.5% |
| Maui | Maui, Molokai, Lanai | 0.0% | 4.0% |
📖In-Depth Taxability Guide
Hawaii's GET is comprehensive, but its application varies. Here’s a detailed look at common scenarios.
🛒 Groceries & Food
Unlike most states, Hawaii applies GET to almost all food items, including groceries. Restaurant meals and takeout are also fully taxable.
🛠️ Services
GET applies to gross income from virtually all services, including legal advice, contracting, landscaping, haircuts, and repairs.
💊 Medical Items
Prescription drugs and prosthetic devices are effectively exempt (taxed at 0%). Most over-the-counter medicines are taxed at the full rate.
💻 Digital Goods
Hawaii taxes digital products, including streaming subscriptions, software-as-a-service (SaaS), e-books, and game downloads.
🏠 Rental Income
Gross income from renting property is subject to GET. Short-term accommodations also have an additional Transient Accommodations Tax (TAT).
💰 Tips & Gratuities
Voluntary tips distributed entirely to employees are not subject to GET. However, mandatory service charges are taxable.
🤔Frequently Asked Questions
Why is it an "Excise Tax" not a "Sales Tax"?
A sales tax is on the consumer. Hawaii's GET is a tax on the business's gross receipts for the privilege of operating in the state. The legal liability rests with the business.
What is the "tax on tax" effect?
Because GET is applied at every level of the supply chain, the cost can cascade. This is why businesses may charge a slightly higher rate (e.g., 4.166%) to fully recoup the tax owed.
Are shipping charges taxable?
Generally, yes. If shipping is part of the total price, it's subject to GET. If it only covers the exact third-party delivery cost and is stated separately, it may be excluded.
What is the difference between GET and TAT?
GET is a broad tax on most business activities. The Transient Accommodations Tax (TAT) is a specific, additional tax only on income from short-term rentals (less than 180 days).
