Hawaii Income Tax 2026

Hawaii has a graduated income tax for 2026. The standard deduction is $8,000 (single) / $16,000 (married filing jointly). Hawaii taxes income with a 12-bracket graduated structure (1.40% to 11.00% top rate, among the highest state income tax rates in the US). No local/city income taxes. Standard deduction for tax year 2026 confirmed verbatim in Act 46 (SLH 2024) statute: $8,000 single / married filing separately, $16,000 married filing jointly / surviving spouse, $12,000 head of household (taxable years beginning after Dec 31 2025). PITFALL CONFIRMED: the Tax Foundation 2026 table lists the older $4,400/$8,800 figures (those are TY2025 returns filed in 2026); the statutory TY2026 amounts are $8,000/$16,000. Act 46 amends standard deductions in even-year steps (2024, 2026, 2028, 2030, 2031) and widens bracket income thresholds in odd years (2025, 2027, 2029); the 2025 bracket schedule above carries into TY2026 unchanged (verified against Act 46 statute bracket tables and Tax Foundation 2026). Bracket thresholds and rates for both single and MFJ match the Tax Foundation 2026 table exactly. Personal exemption: $1,144 per person, additional for age 65+, phases out at high income. Social Security benefits fully exempt. Qualifying employer-funded pension income excluded; employee 401(k) deferrals remain taxable. Capital gains taxed at a maximum alternative rate of 7.25%.