{"place":"Honolulu, HI","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/honolulu-hi","state":{"code":"HI","name":"Hawaii","slug":"hawaii","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":1.4,"topRate2026":11,"topRateStartsSingle":325000,"notes":"Rates are percentages. Act 46 (2024) widened the brackets for 2025, and the 2026 brackets are the same as 2025. Single filers: 1.4% up to $9,600, rising through 12 brackets in all to 11% on taxable income over $325,000. The single standard deduction rises to $8,000 in 2026, and the brackets widen again in 2027 and 2029.","source":"https://files.hawaii.gov/tax/news/announce/ann24-03.pdf"},"estimatedTax":{"form":"N-200V","rule":"You generally must pay estimated tax if you expect to owe at least $500 after withholding and credits, and your withholding and credits will be less than the smaller of 60% of this year's tax or 100% of last year's tax.","schedule":"April 20, June 20 and September 20, 2026, and January 20, 2027 (the 20th, not the 15th). The current-year safe harbor is 60%, not the federal 90%.","source":"https://files.hawaii.gov/tax/forms/current/n11ins.pdf"},"minimumWage2026":{"standard":16,"tippedCash":14.75,"tipCreditAllowed":true,"notes":"$16.00 from January 1, 2026 through December 31, 2027, then $18.00 on January 1, 2028. Employers may pay tipped workers up to $1.25 below the minimum ($14.75) only if wages plus tips total at least $7.00 more than the minimum wage. The tip credit rises to $1.50 on January 1, 2028.","source":"https://labor.hawaii.gov/wsd/files/2022/06/HWHL-1_MW-Poster_Rev_6-22.pdf"},"soleProprietorTaxes":[{"name":"Hawaii general excise tax (GET)","summary":"GET applies to gross income from all business activities, including independent contractors and freelancers. The rate is 4% for most services and retail sales, 0.5% for wholesaling and manufacturing, and 0.15% for insurance commissions. Honolulu, Kauai, Hawaii and Maui counties each add a 0.5% surcharge on 4%-rate activity through 2030. A GET license costs a one-time $20, and periodic returns are due on the 20th of the month after each period.","source":"https://tax.hawaii.gov/geninfo/get/"}],"contractorLaws":[{"name":"ABC test for unemployment insurance (HRS 383-6)","summary":"Services for wages are treated as employment unless the Department of Labor and Industrial Relations is shown that the worker is free from control or direction, the service is outside the usual course or places of the business, and the worker is customarily engaged in an independently established trade of the same nature.","source":"https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0006.htm"}],"notes":"Hawaii's individual income tax returns and estimated payments are due on the 20th (April 20, 2026 for 2025 returns). The tip-credit condition (wages plus tips at least $7.00 above the minimum) is confirmed in the US DOL tipped-wage table (https://www.dol.gov/agencies/whd/state/minimum-wage/tipped)."},"stateRetirementProgram":{"state":"Hawaii","code":"HI","programName":"Hawaiʻi Retirement Savings Program","status":"launching","employerMandate":"Businesses with 1+ employee, in operation 2+ years, that have not offered a qualified plan in the past two years","mandateMin":1,"keyDates":"Enacted 2022. The board voted on February 10, 2026 to join the Connecticut-led multistate partnership; the program is projected to launch in late December 2026. No employer registration deadlines have been announced.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://labor.hawaii.gov/hrsp","note":"SOURCES CONFLICT on the enrolment model: the 2022 act is described as employee opt-in with an employer duty to notify and facilitate, while later commercial summaries describe a standard auto-enrolment programme with a 5% default. Whether the amendment converting it to auto-enrolment is in force is unverified. No launch-date certainty and no self-enrolment statement.","lastVerified":"2026-09-09"},"city":{"slug":"honolulu-hi","name":"Honolulu","stateCode":"HI","county":"City and County of Honolulu","population":341868,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"City and County of Honolulu (Oahu) County Surcharge on Hawaii General Excise Tax (GET)","summary":"Business income on Oahu that is taxed at the state's 4% GET rate, which covers most services and retail sales, also carries a 0.5% county surcharge (4.5% total), reported on state Forms G-45/G-49. Businesses may pass the tax on to customers at up to 4.712%. The surcharge runs from Jan. 1, 2007 through Dec. 31, 2030 and does not apply to the 0.5% wholesale or 0.15% insurance-commission rates.","source":"https://tax.hawaii.gov/geninfo/countysurcharge/"}],"businessLicense":null,"gigLaws":[],"notes":"No city or county income tax. The GET and the county surcharge are collected by the Hawaii Department of Taxation, not by the city; the 4.712% maximum pass-on rate for Oahu runs through Dec. 31, 2030. No general city business license requirement was confirmed on an official city site. No local gig-worker or freelancer pay ordinances were found. Population: Census Bureau Vintage 2025 estimate for July 1, 2025 (https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv)."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/honolulu-hi/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/honolulu-hi/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/honolulu-hi/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/honolulu-hi/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/honolulu-hi/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/honolulu-hi/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/honolulu-hi/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}