Department of Taxation

The Hawaii Department of Taxation administers and enforces the state's tax laws, including the General Excise Tax, individual and corporate income taxes, property conveyance taxes, and a range of other state taxes and fees. It issues tax rules and guidance, processes returns and payments, conducts audits, and enforces compliance through administrative and legal proceedings. The department's interpretations of tax law directly affect what businesses and individuals owe the state.

Every Hawaii resident and business that pays state taxes is affected by the Department of Taxation's rules, audit practices, and enforcement priorities. Taxpayers can engage through public comment periods on proposed tax rules and can appeal department determinations through established administrative processes.