Does Hawaii have a state estate tax?

Yes. Hawaii imposes a state estate tax on estates exceeding $5.5 million (HRS § 236E-6, § 236E-8). This is separate from and in addition to the federal estate tax. Hawaii does not have a separate inheritance tax.

How Much Are Estate & Inheritance Taxes in Hawaii?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

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This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Frequently Asked Questions

Yes. Hawaii imposes a state estate tax on estates exceeding $5.5 million. This is separate from and in addition to the federal estate tax. Hawaii does not have a separate inheritance tax.

The Hawaii estate tax exemption is $5.5 million (2026). Estates below this threshold owe no state estate tax. This exemption is a fixed amount set by statute. Taxable estates face graduated rates up to 20%.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Hawaii probate calculator to estimate probate costs separately.

Death Taxes in Hawaii

Hawaii imposes a state estate tax in addition to the federal estate tax. The state exemption of $5,490,000 is significantly lower than the federal threshold, meaning estates that owe no federal tax may still owe Hawaii estate tax. The probate calculator estimates the separate administrative costs.

The Hawaii estate tax exemption is $5,490,000, with a top marginal rate of 20%. Estates below the exemption owe no state estate tax. The federal estate tax adds a separate layer for estates above $15,000,000, with rates up to 40%.

Death taxes are separate from probate costs, but both affect the net amount beneficiaries receive. An estate may owe state death taxes, federal estate taxes, and probate fees simultaneously. The inheritance explainer covers how different transfer methods affect taxation.