How Much Are Estate & Inheritance Taxes in Hawaii?
Hawaii levies an estate taxHRS § 236E-6, § 236E-8Verified Sep 15, 2026View source above $5,490,000HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source (top rate 20%HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Yes. Hawaii imposes a state estate taxHRS § 236E-6, § 236E-8Verified Sep 15, 2026View source on an estate above $5,490,000HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source, separate from and in addition to the federal estate tax. Hawaii has no inheritance tax on the beneficiary.
The Hawaii estate tax exemption is $5,490,000HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source; an estate below it owes no state estate tax. The exemption is a fixed amount set by statuteHRS § 236E-6, § 236E-8Verified Sep 15, 2026View source. A taxable estate faces graduated rates up to 20%HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source.
The federal estate tax exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, with a top rate of 40%26 USC 2001(c)Verified Sep 15, 2026View source. A married couple can shield26 USC 2010(c)(5)Verified Sep 15, 2026View source $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Planning and Settling an Estate in Hawaii
Free Hawaii forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Affidavit of Death
In Hawaii, a surviving joint owner records the “Affidavit to note the death of a spouseHawaii Bureau of Conveyances, FAQs (Ownership Status and/or Tenancy)Verified Oct 26, 2026View source”.
IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In Hawaii, the petition asks the Circuit Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is availableHRS § 560:3-301Verified Sep 8, 2026View source.
Notice to Creditors
In Hawaii, creditors have 4 monthsHRS § 560:3-803(a)(1)(A)Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Hawaii, a person named as personal representative may renounce the right to serveHRS § 560:3-203(c)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Hawaii, the Affidavit for Collection of Personal PropertyHRS § 560:3-1201Verified Sep 8, 2026View source covers estates valued at $100,000HRS § 560:3-1201Verified Sep 8, 2026View source or less, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Hawaii, the personal representative files the estate inventory within 90 daysHRS § 560:3-706Verified Sep 15, 2026View source of appointment.
Tools for Planning and Settling an Estate in Hawaii
Free calculators and checklists for planning or settling an estate in Hawaii: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
In Hawaii, beneficiaries owe no inheritance tax and the estate pays any estate taxHRS § 236E-6, § 236E-8Verified Sep 15, 2026View source above $5,490,000HRS § 236E-6, § 236E-8Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Hawaii take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces the state's preferential capital gains rates, capped at whichever computation produces the lower taxHRS § 235-51(f) (alternative tax on net capital gain, 7.25%) with § 235-51(c) rate table for taxable years beginning after Dec. 31, 2024 (Act 46, SLH 2024)Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Hawaii costs an estimated $28,206HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 2.3%Modeled estimate under HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source to 3.6%Modeled estimate under HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source of the estate. Estates under $100,000HRS § 560:3-1201Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in Hawaii costs an estimated $28,206HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule)Verified Sep 8, 2026View source. Attorney fees run 2.3%Modeled estimate under HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source to 3.6%Modeled estimate under HRS § 560:3-721 (court reviews attorney compensation for reasonableness; no statutory fee schedule): the hours the statutory fee schedules imply, at the state's surveyed hourly rateVerified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Hawaii, a surviving spouse takes the entire estateHRS § 560:2-102Verified Oct 21, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationHRS § 560:2-106Verified Oct 21, 2026View source.
How Many Death Certificates Do I Need?
In Hawaii, certified death certificates come from the Hawaii Department of Health - Vital Records Issuance SectionHawaii Department of Health - Vital Records Issuance SectionVerified Oct 15, 2026View source; the first copy costs $10Hawaii Department of Health - Vital Records Issuance SectionVerified Oct 15, 2026View source, additional copies $4Hawaii Department of Health - Vital Records Issuance SectionVerified Oct 15, 2026View source each.
Do I Need Probate?
In Hawaii, estates valued at $100,000HRS § 560:3-1201Verified Sep 8, 2026View source or less skip probate with the Affidavit for Collection of Personal PropertyHRS § 560:3-1201Verified Sep 8, 2026View source.
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Hawaii Estate Planning Resources
In-depth guides covering Hawaii probate laws, trust requirements, and estate planning strategies.