Hawaii has a 4% state sales tax, plus county taxes that range from 0.5% to 4.712%
Hawaii's total sales tax depends on which island and county you are on. The state charges 4% on most purchases, but each of the four counties adds its own tax on top of that. Your total rate ranges from 4.5% on the Big Island (Hawaii County) to 4.712% in Honolulu County. The other counties fall in between: Maui County charges 4.167% and Kalawao County charges 4%.
Unlike many states, Hawaii taxes groceries, prescription drugs, and medical devices at the same rate as other goods. There is no separate reduced rate for food or medicine. This means your total tax bill on everyday items is the same as on clothing or electronics.
Key Takeaways
- Hawaii's state sales tax is 4%, and each county adds between 0.5% and 4.712% on top of that, making your total rate between 4.5% and 4.712% depending on location.
- Groceries and prescription medications are taxed at the full rate in Hawaii, not at a reduced rate like in many other states.
- The four counties are Hawaii County (Big Island), Maui County, Honolulu County, and Kalawao County, each with different additional tax rates.
- Some items are exempt from sales tax in Hawaii, including certain medical equipment, prosthetics, and items sold by nonprofit organizations under specific conditions.
County-by-county tax rates
Each county in Hawaii sets its own rate on top of the 4% state tax. The breakdown is:
| County | County Tax Rate | Total Sales Tax |
|---|---|---|
| Hawaii County (Big Island) | 0.5% | 4.5% |
| Maui County | 0.167% | 4.167% |
| Kalawao County | 0% | 4% |
| Honolulu County (Oahu) | 4.712% | 4.712% |
Honolulu County, which includes Oahu, has the highest combined rate. If you shop in Honolulu, you will pay 4.712% total tax. The Big Island has the second-highest rate at 4.5%. Maui County and Kalawao County have the lowest rates.
What is taxed and what is not
Hawaii taxes most items you buy in stores, including food and medicine. Groceries at a supermarket are taxed. Prescription medications filled at a pharmacy are taxed. Over-the-counter drugs are taxed. This is different from many states that exempt food or medicine.
Some items are exempt from Hawaii sales tax. These include prosthetic limbs and devices, certain medical equipment prescribed by a doctor, and items sold by may have access to nonprofit organizations. Nonprofit thrift stores and charity sales may not charge tax on some purchases, but this depends on the specific nonprofit's status and the type of item.
Services are generally not taxed in Hawaii. If you pay for a haircut, car repair, or plumbing work, you do not pay sales tax on the labor. However, if the service includes a product — such as parts for a car repair or materials for a home improvement project — the product portion may be taxed.
How sales tax is calculated at checkout
When you make a purchase in Hawaii, the store calculates the tax based on your location at the time of sale. The tax is added to the price of the item before you pay. The store collects the tax and sends it to the state and county.
The advertised price of an item does not include sales tax. If a shirt is marked $20, you will pay $20 plus the sales tax for your county. In Honolulu, that would be $20 plus $0.94 in tax, for a total of $20.94. On the Big Island, it would be $20 plus $0.90 in tax, for a total of $20.90.
Sales tax on online and mail orders
Hawaii requires online retailers to charge sales tax on orders shipped to addresses in Hawaii, even if the retailer is based outside the state. This applies to purchases from national retailers and small businesses. The tax rate used is based on the delivery address in Hawaii.
If you order something online for delivery to a Honolulu address, you pay Honolulu's 4.712% rate. If it is delivered to a Big Island address, you pay the Big Island's 4.5% rate. Some retailers may not yet be charging Hawaii tax, but they are required to do so.
Frequently Asked Questions
Do I pay sales tax on groceries in Hawaii?
Yes. Hawaii taxes groceries at the full sales tax rate, unlike many states that exempt food. A gallon of milk, loaf of bread, or package of chicken is taxed the same as any other item. Prepared foods and restaurant meals are also taxed.
What about prescription medications?
Prescription medications are taxed at the full rate in Hawaii. When you fill a prescription at a pharmacy, the pharmacist will add sales tax to your bill. Over-the-counter medications like pain relievers and cold medicine are also taxed.
Is there a difference in tax between islands?
Yes. Honolulu County (Oahu) has the highest rate at 4.712%. Hawaii County (Big Island) is 4.5%. Maui County is 4.167%. Kalawao County is the lowest at 4%. If you travel between islands, your tax rate changes based on where you make the purchase.
Do I pay sales tax on services like haircuts or repairs?
No sales tax is charged on the labor for services. A $50 haircut costs $50. However, if a service includes materials or products — such as parts in a car repair — the product portion may be taxed depending on how the store itemizes the bill.
What items are exempt from Hawaii sales tax?
Prosthetic limbs and certain medical devices prescribed by a doctor are exempt. Some items sold by may have access to nonprofit organizations may also be exempt. Most other goods, including groceries and medicine, are taxed at the full rate.