Hawaii GET 2025
Hawaii Sales Tax (GET) Guide for SaaS and E-Commerce Businesses (2025)
2025-09-09
Hawaii Sales Tax (GET) Guide for SaaS and E-Commerce Businesses
Hawaii doesn’t technically have a “sales tax,” rather, it imposes a General Excise Tax (GET), a gross receipts tax that applies broadly to business activity, including SaaS, software, and digital products.
This guide explains how GET operates for SaaS and e-commerce sellers, including taxability, island-specific rates, nexus thresholds, filing deadlines, and registration steps.
Last updated: September 2025
Quick Reference: Hawaii General Excise Tax (GET) (2025)
| Topic | Details |
|---|---|
| Tax type | General Excise Tax (GET) (not a traditional sales tax) |
| State GET rate | 4.0% |
| County surcharges | Up to 0.5% (Oʻahu, Maui, Kauaʻi) → total max 4.5% |
| Economic nexus threshold | $100,000 in sales OR 200 transactions annually |
| SaaS / Digital products | Taxable under GET |
| Local rates | 0% (only state + county GET applies; no city GET) |
| Filing frequency | Monthly, quarterly, semiannual, or annual (assigned by DOTAX) |
| Filing due date | 20th of the month after reporting period (e.g., Jan returns due Feb 20) |
| Registration portal | Hawaiʻi Tax Online |
| Tax agency | Hawaii Department of Taxation (DOTAX) |
| Marketplace facilitator rules | Marketplaces must collect GET, and sales count toward nexus |
Island-Specific GET Rates
Hawaii adds county-wide surcharges on top of the 4.0% GET. Here's how the effective rates break down:
| Island / County | State GET | County Surcharge | Combined Rate |
|---|---|---|---|
| Oʻahu (Honolulu) | 4.0% | 0.5% | 4.5% |
| Hawaii (Big Island) | 4.0% | 0.5% (from 2020) | 4.5% |
| Maui | 4.0% | 0.5% (from 2024) | 4.5% |
| Kauaʻi | 4.0% | 0.5% | 4.5% |
Is SaaS Taxable in Hawaii?
Yes. Software and SaaS are taxable under GET:
- Prewritten/canned software is considered tangible property and taxed at 4%.
- Custom software or services are also taxable under the general GET rules
- Essentially, all SaaS, digital downloads, and streaming services are subject to GET, regardless of delivery method.
Who Must Collect GET (Economic & Physical Nexus)?
You must register for GET if you meet either of these thresholds:
- Economic nexus: $100,000 in gross income or 200+ separate transactions into Hawaii during the current or prior year.
- Physical presence: Any business activity (offices, employees, inventory) in Hawaii.
Even if using a marketplace facilitator, your sales generally count toward these thresholds.
What’s Taxable
| Category | Taxable? | Notes |
|---|---|---|
| Tangible goods | Yes | Taxed at GET + surcharge based on island |
| SaaS & software | Yes | B2B and B2C SaaS taxed under GET rules |
| Digital products | Yes | Downloads, apps, media taxed |
| Services (professional) | Yes | GET applies unless a specific exemption exists |
Filing & Due Dates
- Filing frequency: Set by the State Tax Department based on your GET volume.
- Due date: The 20th of the month following your reporting period. s Example: April GET → file by May 20.
Penalties & Interest
- Late filing penalty: 5% per month (or part), up to 25% of the unpaid GET.
- Late payment after timely filing: 20% of the tax unpaid if not paid within 60 days of the due date.
- Electronic payment penalty: 2% of total tax due when required EFT is not used.
- Interest: 2/3 of 1% per month (or part of a month) on unpaid taxes and penalties, starting the day after the due date.
How to Register for GET
- Determine nexus (economic or physical).
- Register for GET via Hawaii’s Department of Taxation portal.
- Collect GET at 4%, plus 0.5% surcharge where applicable.
- File returns and remit GET by due dates to avoid penalties.
Hawaii GET FAQs for SaaS & E-Commerce
Is SaaS taxable in Hawaii?
Yes. Hawaii taxes SaaS and digital products under GET, regardless of delivery method.
What GET rate should I charge?
Typically 4%, plus 0.5% surcharge for either Oʻahu, Maui, Kauaʻi, or Hawaii County.
What is Hawaii’s nexus threshold?
Either $100,000 gross income or 200 transactions in a calendar year.
Does Hawaii have city-level rates?
No. Surcharges are applied by county (island), not by city.
Official Hawaii Resources
- Hawaii Department of Taxation — General Excise Tax (GET) FAQs
- County Surcharge on GET
- An Introduction to the GET (Brochure)
- TIR No. 2021-06 — GET Treatment of Computer Software & SaaS
- Instructions for Form G-45
- Hawaii Tax Online (HTO) Portal — File & Pay GET
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