State estate tax
Hawaii estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. Hawaii taxes estates above $5,490,000 at rates from 10% to 20%. The exclusion has been fixed since 2018.
Hawaii at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $5,490,000 |
| Top rate | 20% |
| Portability to a surviving spouse | Yes, of the Hawaii exclusion |
How the Hawaii estate tax works
- The $5,490,000 exclusion has applied since January 1, 2018 and is not indexed for inflation.
- Rates start at 10% on the first $1 million of taxable estate and reach 20% above $10 million.
- A nonresident's exclusion is prorated by the share of the federal gross estate located in Hawaii.
- A Hawaii return can be required even when no federal return is.
Planning points
- Hawaii lets a surviving spouse use the deceased spouse's unused Hawaii exclusion, but only if the estate elects it on a timely Hawaii return.
- Mainland residents who own Hawaii property can owe Hawaii tax on it.
Common questions
Does Hawaii have an estate tax in 2026?
Yes. Hawaii taxes estates above $5,490,000 at rates from 10% to 20%. The exclusion has been fixed since 2018.
Does Hawaii allow portability?
Yes. A surviving spouse can use the deceased spouse's unused Hawaii exclusion amount, much like federal portability. The election is made on the Hawaii return.
Has the Hawaii exclusion changed for 2026?
No. The exclusion has been set at $5,490,000 by statute since 2018 and does not adjust for inflation.
Sources and limitations
Other states
Planning around Hawaii tax?
Tell us what you own, where, and who it is meant for. Greg will reply personally.
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