What is Hawaii's income tax rate for self-employed workers in 2026?

Graduated brackets from 1.4% to 11%. Most gig workers with $40,000–$70,000 of profit pay an effective Hawaii rate around 5.5% to 7.5% after Act 46's larger deductions.

Do I owe Hawaii General Excise Tax as a gig worker?

Usually yes. GET is 4% of gross receipts statewide and 4.5% on Oahu, Kauai, Maui and the Big Island. You need a GET license and file Form G-45 periodically plus the annual G-49.

When are Hawaii estimated taxes due?

Form N-1 payments are due April 20, June 20, September 20, 2026 and January 20, 2027 — the 20th, not the 15th.

Yes. GET you pay is a business expense on Schedule C, which lowers your federal, SE and Hawaii income tax.

How much should a Hawaii gig worker set aside?

About 30% to 35% of net profit for income taxes, plus a separate 4%–4.5% of gross receipts for GET.

Hawaii Self-Employed Tax Calculator

Federal income tax + 15.3% self-employment tax + Hawaii state tax (1.4%–11% graduated) on 2026 1099 income.

Hawaii stacks a gross-receipts tax on top of one of the highest income tax ladders in the country. Hawaii taxes self-employment profit through twelve brackets from 1.4% to 11%, though Act 46 is widening the brackets and raising the standard deduction each year. Self-employed people also owe the General Excise Tax (GET) on gross receipts — 4% statewide, 4.5% on Oahu, Kauai, Maui and the Big Island.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Annual 1099 income

Business miles driven

Other business expenses

Self-employed health insurance

Retirement contributions (SEP / Solo 401k)

W-2 income (if any)

Federal tax withheld

Filing status

State

Estimated total tax bill

$13,418

Refund / owed

-$13,418

Effective rate

22.4%

Detailed breakdown

Mileage deduction$6,080

Total business expenses$8,580

Net self-employment income$51,420

Self-employment tax (15.3%)$7,265

½ SE deduction (above-the-line)$3,633

Adjusted gross income$47,787

Taxable income$31,687

Federal income tax$3,554

State tax (est.)$2,598

Quarterly estimated payment$3,135

Marginal rate20.2%

Hawaii city tax rates for self-employed workers (2026)

Hawaii taxes self-employment profit through twelve brackets from 1.4% to 11%, though Act 46 is widening the brackets and raising the standard deduction each year. Self-employed people also owe the General Excise Tax (GET) on gross receipts — 4% statewide, 4.5% on Oahu, Kauai, Maui and the Big Island.

Local and state tax rates for self-employed residents of major Hawaii cities in 2026
City	Local rate	State rate	What gig workers should know
Honolulu	No city income tax	State up to 11%	GET 4.5% on gross receipts (Oahu surcharge).
Hilo	No city income tax	State up to 11%	GET 4.5% (Hawaii County surcharge).
Kailua-Kona	No city income tax	State up to 11%	GET 4.5% (Hawaii County surcharge).
Kahului	No city income tax	State up to 11%	GET 4.5% (Maui County surcharge).
Lihue	No city income tax	State up to 11%	GET 4.5% (Kauai County surcharge).

Hawaii local and state filing deadlines

Q1 Form N-1April 20, 2026
Hawaii uses the 20th, not the 15th.
Q2 Form N-1June 20, 2026
Second installment.
Q3 Form N-1September 20, 2026
Third installment.
Q4 Form N-1January 20, 2027
Final installment for 2026.
GET periodic returns (G-45)Monthly, quarterly or semiannual
Filed on Hawaii Tax Online; annual G-49 reconciliation due April 20, 2027.
Hawaii Form N-11 returnApril 20, 2027
Resident return; deadline is April 20.
Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.

The General Excise Tax applies to gross receipts, not profit — a rideshare or delivery driver owes GET on fares and tips before expenses, and needs a GET license.
Hawaii's estimate and return deadlines fall on the 20th (April 20, June 20, September 20, January 20), five days after the federal dates.
Act 46 is phasing in wider brackets and a larger standard deduction through 2031, so recalculate your set-aside each year.

See every Hawaii tax form you need to file — annual, quarterly, and local →

Frequently asked questions

What is Hawaii's income tax rate for self-employed workers in 2026?: Graduated brackets from 1.4% to 11%. Most gig workers with $40,000–$70,000 of profit pay an effective Hawaii rate around 5.5% to 7.5% after Act 46's larger deductions.
Do I owe Hawaii General Excise Tax as a gig worker?: Usually yes. GET is 4% of gross receipts statewide and 4.5% on Oahu, Kauai, Maui and the Big Island. You need a GET license and file Form G-45 periodically plus the annual G-49.
When are Hawaii estimated taxes due?: Form N-1 payments are due April 20, June 20, September 20, 2026 and January 20, 2027 — the 20th, not the 15th.
Is GET deductible?: Yes. GET you pay is a business expense on Schedule C, which lowers your federal, SE and Hawaii income tax.
How much should a Hawaii gig worker set aside?: About 30% to 35% of net profit for income taxes, plus a separate 4%–4.5% of gross receipts for GET.