2025 Hawaii Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Hawaii in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Hawaii State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $9,600 | 1.40% |
| $9,600 | $14,400 | 3.20% |
| $14,400 | $19,200 | 5.50% |
| $19,200 | $24,000 | 6.40% |
| $24,000 | $36,000 | 6.80% |
| $36,000 | $48,000 | 7.20% |
| $48,000 | $125,000 | 7.60% |
| $125,000 | $175,000 | 7.90% |
| $175,000 | $225,000 | 8.25% |
| $225,000 | $275,000 | 9.00% |
| $275,000 | $325,000 | 10.00% |
| $325,000 | ∞ | 11.00% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.40%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Hawaii — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
6 sources— show— hide
Cited for Rate brackets, Standard deduction · confirmed
Dept. of Taxation Announcement 2024-03, page 3, 'Single or Married Filing Separate (effective tax year 2025)' table
Cited for Rate brackets · confirmed
Official Schedule I rate schedule page, corroborates same thresholds/marginal-tax formulas
Cited for Capital gains · confirmed
Official Schedule D instructions referencing the 7.25% capital-gains computation (partially machine-readable only)
Cited for Standard deduction, Corporate rate · confirmed
Official 'Outline of the Hawaii Tax System as of July 1, 2025', Dept. of Taxation, section (1) Net Income: 'The tax rates for corporations are 4.4% up to $25,000, 5.4% over $25,000 but not over $100,000, and 6.4% over $100,000'
Cited for Capital gains · confirmed
Quotes HRS 235-51(f) text: 7.25% alternative tax on net capital gain, applies to individuals/estates/trusts
Cited for Capital gains · confirmed
Aggregator corroboration of the 7.25% cap
How we rate sources — tiers are derived from what published the document, not from our confidence in it.