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Hawaii flag2026Rank #42

Hawaii Estate and Inheritance Tax

Estate tax only · exempt ~$5.49M · top 20%. See federal interaction, planning checklist, and heir estimates for Hawaii.

By Sammy S. · Founder · AuthorUpdated for 2026

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Hawaii estate and inheritance tax snapshot

Hawaii levies a state estate tax with an exemption of about $5.49M and a top rate near 20%. No separate inheritance tax. Rank #42 on this site's death-tax friendliness score (#1 is most favorable).

Category

Estate tax only

Estate exemption

$5.49M

Top estate rate

20%

Inheritance tax

No

Friendliness rank

#42

vs federal exemption

State lower

Who should care about Hawaii death taxes

Residents & domicile planners

People domiciled in Hawaii (estate tax only) should model state rules alongside federal estate tax.

Nonresident property owners

Owning a home, land, or condo in Hawaii can create situs-based filing even if you live elsewhere.

Executors & heirs

Heirs generally face no Hawaii inheritance tax; executors may still need federal forms or other-state situs returns.

Compare Hawaii with another state

Compare any two states

Estate tax, inheritance tax, exemptions, and federal interaction.

Hawaii estate and inheritance tax examples

Estate rows use an illustrative top-rate sketch on amounts above the modeled exemption (actual brackets are progressive). This state has no inheritance tax—heir estimates are $0 at the state level.

$2M estate

Excess above $5.49M × top 20% (illustrative)

Amount
$2M
Result
$0 illustrative

$5M estate

Excess above $5.49M × top 20% (illustrative)

Amount
$5M
Result
$0 illustrative

$10M estate

Excess above $5.49M × top 20% (illustrative)

Amount
$10M
Result
~$902,000 illustrative

Estate tax in Hawaii

Yes — exemption about $5.49M, top rate near 20%

Approx. exemption
$5.49M
Top estate rate
20%

Hawaii’s estate exemption is about $5.49M with a top rate near 20%. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.

Inheritance tax in Hawaii

Hawaii does not currently levy a state inheritance tax on beneficiaries. The inheritance tax calculator will show $0 for this state.

Federal estate tax and Hawaii

There is no federal inheritance tax. Federal estate tax may still apply above about $15M per person in 2026 (top rate 40%), regardless of Hawaii rules. Hawaii's state exemption ($5.49M) is lower than the federal figure, so state tax can apply when federal does not.

Federal estate tax

About $15M exclusion · 40% top rate

Hawaii estate tax

Exempt ~$5.49M · top 20%

Hawaii inheritance tax

None

Hawaii estate and inheritance tax checklist

Practical steps before you relocate, update beneficiary forms, or estimate what heirs might owe in Hawaii.

Confirm domicile and situs

Your Hawaii exposure depends on domicile for most intangibles and situs for real estate. Document where you live and where titled property sits.

Stack federal and state

Hawaii's ~$5.49M exemption can bind before the ~$15M federal exclusion—model both layers.

Heir estimates are $0 here

Hawaii does not levy inheritance tax. Use the calculator only to confirm $0, then check estate-tax states if assets sit elsewhere.

Review beneficiary designations

Retirement accounts and life insurance often bypass probate but can still matter for Hawaii inheritance tax (where applicable) and federal estate inclusion.

Compare neighboring states

Open related Hawaii comparisons below—small exemption gaps compound for mid-size estates and multi-home families.

Confirm $0 inheritance tax in Hawaii

Hawaii has no state inheritance tax. The calculator still opens pre-selected to Hawaii so you can confirm a $0 heir estimate.

Open Hawaii inheritance tax calculator

Related states by death-tax friendliness

All state rankings→Compare any two states→

Hawaii estate and inheritance tax FAQs

Yes. Hawaii’s modeled estate exemption is about $5.49M with a top rate near 20%.

No. Hawaii does not impose a state inheritance tax on beneficiaries.

Federal estate tax uses an exemption of about $15M and a top rate of 40%. Hawaii’s state exemption ($5.49M) is lower, so state tax can apply when federal does not.

At about $5M, the estate would still sit under Hawaii’s modeled exemption of $5.49M—so this illustrative top-rate sketch shows $0 state estate tax on that amount (actual schedules are progressive; confirm with counsel).

Hawaii ranks #42 (lower score is more heir/estate-friendly). Category: Estate tax only.

Real property is generally taxed where it sits (situs). A home located in Hawaii can create Hawaii estate or inheritance tax exposure even if the decedent was domiciled in another state. Intangibles usually follow domicile.

Domicile in Hawaii can subject the taxable estate or heirs to Hawaii rules (estate tax only). Confirm domicile change timing and any look-back or situs rules with counsel.

Hawaii has no inheritance tax on heirs. Transfers to a surviving spouse are often sheltered under marital deduction rules, but confirm Hawaii estate-tax forms and any QTIP elections with counsel.

Most estate-tax states, including Hawaii in this model’s planning notes, do not mirror federal DSUE portability. Couples should not assume unused Hawaii exemption automatically transfers to a surviving spouse.

Owners of mid-size estates near or above $5.49M, nonresidents with Hawaii real estate, and couples who need state-specific credit-shelter planning.

Hawaii has no inheritance tax; the calculator will show $0 for this state. Use Estate & Inheritance Tax by State for estate-tax exemptions elsewhere.

Confirm current Hawaii revenue department figures and situs rules. Rankings are educational planning aids.