Calculate the General Excise Tax (GET) and Transient Accommodations Tax (TAT) for your transactions in Hawaii.
Wholesaler (4.0% GET)
Retailer (4.0% GET)
Service Provider (4.0% GET)
General Contractor (4.0% GET, 0.5% SUT on Gross)
Transient Accommodations (4.5% GET + TAT)
Food Service (4.0% GET, 0.5% SUT on Gross for certain services)
Other (4.0% GET)
Hawaii's TAT varies by county, typically ranging from 3% to 14.96%. This is a combined average. Check your specific county.
Total Tax: $0.00
Understanding Hawaii State Taxes: GET and TAT
Hawaii implements a unique tax system that differs from traditional state sales taxes. The primary tax businesses pay is the General Excise Tax (GET), which is levied on the gross receipts of businesses operating within the state. Additionally, for businesses involved in short-term lodging, the Transient Accommodations Tax (TAT) applies.
General Excise Tax (GET)
The GET is Hawaii's main business tax. It's applied at each level of the business chain, meaning it can be taxed multiple times from production to final sale. The standard GET rate is 4.0% for most businesses, including:
Wholesalers
Retailers
Service Providers
Food Service Providers (on most sales)
However, there are specific rates for certain business activities:
Contractors: Pay 4.0% GET on their gross income, plus an additional 0.5% Seminars, Meetings, and Trade Shows (SMT) Tax (also known as the State Universal and SMT Tax or SUT) on the gross income from their contracting activities.
Transient Accommodations: Businesses providing lodging for less than 180 consecutive days are subject to the 4.0% GET and the TAT.
Other Specifics: Some activities might have different rates or exemptions. For instance, certain food products sold for consumption off-premises may be exempt from GET.
Important Note on GET Calculation: The GET is applied to the gross proceeds of sales. For retailers and service providers, this is the amount the customer pays. For wholesalers, it's the amount they sell to retailers. The calculation is generally straightforward: Amount x Rate.
Transient Accommodations Tax (TAT)
The TAT is a tax imposed on persons engaging in the business of providing transient accommodations in the State of Hawaii. This includes hotels, bed and breakfasts, and vacation rentals for stays less than 180 consecutive days.
Rate: The TAT rate varies significantly by county. The state legislature has authorized counties to set their own TAT rates. The combined state and county TAT can range from 3% to a high of 14.96% in some areas. Our calculator uses a common combined rate, but it's crucial to verify the exact rate for your specific location and county.
Application: The TAT is typically levied on the gross rental proceeds.
Combined with GET: Businesses offering transient accommodations pay both the 4.0% GET and the applicable TAT rate on their revenue.
How the Calculator Works
This calculator simplifies the tax estimation process. You enter the total transaction amount and select your business type. The calculator then applies the relevant GET rate. If you select "Transient Accommodations," it also prompts you for the TAT rate (which you should verify for your specific county) and calculates the combined GET and TAT.
Total Tax (for Transient Accommodations):GET Amount + TAT Amount
Total Tax (for Contractors):GET Amount + SUT Amount
Disclaimer: This calculator is for estimation purposes only and does not constitute tax advice. Tax laws are complex and subject to change. Consult with a qualified tax professional or refer to the Hawaii Department of Taxation for definitive guidance.
function calculateHawaiiTax() {
var transactionAmountInput = document.getElementById("transactionAmount");
var businessTypeSelect = document.getElementById("businessType");
var tatRateInput = document.getElementById("tatRate");
var resultSpan = document.getElementById("result").querySelector("span");
var taxBreakdownDiv = document.getElementById("taxBreakdown");
var transactionAmount = parseFloat(transactionAmountInput.value);
var businessType = businessTypeSelect.value;
var tatRate = parseFloat(tatRateInput.value);
var getRate = 0.04; // Default GET rate
var additionalTaxRate = 0; // For contractors, etc.
var tatApplied = false;
var taxBreakdownText = "";
if (isNaN(transactionAmount) || transactionAmount <= 0) {
resultSpan.innerText = "Invalid Amount";
taxBreakdownDiv.innerText = "";
return;
}
var baseTax = transactionAmount * getRate;
var totalTax = baseTax;
switch (businessType) {
case "wholesale":
case "retail":
case "service":
case "food_service": // Assuming standard 4.0% for simplicity, though specific food items may vary
case "other":
totalTax = baseTax;
taxBreakdownText = "General Excise Tax (GET): $" + baseTax.toFixed(2);
break;
case "contractor":
additionalTaxRate = 0.005; // 0.5% SUT
var contractorSut = transactionAmount * additionalTaxRate;
totalTax = baseTax + contractorSut;
taxBreakdownText = "GET (4.0%): $" + baseTax.toFixed(2) + " + Contractor SUT (0.5%): $" + contractorSut.toFixed(2);
break;
case "transient_lodging":
tatApplied = true;
if (isNaN(tatRate) || tatRate < 0) {
tatRate = 10.25; // Fallback to a common rate if invalid
tatRateInput.value = "10.25";
}
var tatAmount = transactionAmount * (tatRate / 100);
totalTax = baseTax + tatAmount;
taxBreakdownText = "GET (4.0%): $" + baseTax.toFixed(2) + " + TAT (" + tatRate.toFixed(2) + "%): $" + tatAmount.toFixed(2);
break;
default:
totalTax = baseTax;
taxBreakdownText = "General Excise Tax (GET): $" + baseTax.toFixed(2);
}
resultSpan.innerText = "$" + totalTax.toFixed(2);
taxBreakdownDiv.innerText = taxBreakdownText;
// Show TAT rate input if applicable
var tatRateGroup = document.getElementById("tat-rate-group");
if (tatApplied) {
tatRateGroup.style.display = "block";
} else {
tatRateGroup.style.display = "none";
}
}
// Optional: Trigger calculation on initial load or when TAT rate changes
document.addEventListener("DOMContentLoaded", function() {
var tatRateInput = document.getElementById("tatRate");
var businessTypeSelect = document.getElementById("businessType");
// Show TAT input initially if default is transient lodging
if(businessTypeSelect.value === "transient_lodging") {
document.getElementById("tat-rate-group").style.display = "block";
}
tatRateInput.addEventListener("input", function() {
if (businessTypeSelect.value === "transient_lodging") {
calculateHawaiiTax();
}
});
businessTypeSelect.addEventListener("change", function() {
calculateHawaiiTax(); // Recalculate when business type changes
});
});