2026 Hawaii Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Hawaii in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Hawaii State Income Tax Brackets (2026)
| 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 (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.40%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verifiedAct 46 (SLH 2024) fixed TY2026 brackets (unchanged from 2025) and the $8,000 standard deduction by statute in June 2024; reconfirmed by DOTAX Announcement 2025-07 (Dec 1, 2025). Not a carry-forward estimate. Statutory cap: HRS 235-51(f) limits LT gains to 7.25% — NOT modeled by the engine (see HI-01). corporateRate 6.40% is the top rate of HI's graduated 4.4/5.4/6.4 schedule (HRS 235-71(a)), modeled flat per repo convention.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 3 · Expert secondary
- Corporate rateTier 1 · Primary authority
6 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 · confirmed
'Tax Year 2026 ... The income tax brackets will be the same as in tax year 2025'
Cited for Corporate rate · confirmed
Most recent official statement of the corporate rate structure (as of July 1, 2025); no superseding 2026 outline located
Cited for Standard deduction · confirmed
Dept. of Taxation Announcement 2025-07 (Dec 1, 2025) reconfirms: 'Act 46 additionally increases the standard deduction amounts for tax year 2026'
Cited for Capital gains · confirmed
HRS 235-51(f) text, no sunset or amendment found affecting 2026
- Hawaiis New Millionaire Tax Rivals Top Tax Rate Among Other Statesstaradvertiser.comTier 4 · Restatement
Cited for Rate brackets · confirmed
Confirms the new 13% bracket (Act 24, signed May 21, 2026) starts in tax year 2027, not 2026
How we rate sources — tiers are derived from what published the document, not from our confidence in it.