Exemption & rate verified against primary sources · Updated October 1, 2026
Hawaii Estate Tax in 2026: Exemption, Rates & Calculator
Hawaii's estate tax exemption is frozen at the 2017 federal level — $5,490,000 — far below today's $15,000,000 federal exemption, so a comfortably-federal-tax-free estate can still owe a meaningful amount to the state. Above that exemption, Hawaii runs a genuinely graduated bracket schedule from 10% up to 20%, not a flat top rate.
Calculate Hawaii estate tax for your situationHow Hawaii taxes an estate
Hawaii first subtracts its $5,490,000 exemption from the taxable estate, then runs the remainder through seven graduated brackets — the first dollar above the exemption is taxed at 10%, not 20%.
Applied to the amount ABOVE Hawaii's $5,490,000 exemption — subtract the exemption first, then look up the remainder here.
| Range | Rate |
|---|---|
| $0 – $1,000,000 over exemption | 10.0% |
| $1,000,000 – $2,000,000 over exemption | 11.0% |
| $2,000,000 – $3,000,000 over exemption | 12.0% |
| $3,000,000 – $4,000,000 over exemption | 13.0% |
| $4,000,000 – $5,000,000 over exemption | 14.0% |
| $5,000,000 – $10,000,000 over exemption | 15.7% |
| Over $10,000,000 over exemption | 20.0% |
Worked example
A $10,000,000 Hawaii taxable estate has $4,510,000 above the $5,490,000 exemption. Running that through the graduated schedule — 10% on the first $1,000,000 of excess, up through 14% on the $4,000,000–$5,000,000 band — produces $460,000 plus 14% of the remaining $510,000, for $531,400 total. That's meaningfully less than the ~$901,400 a flat-20%-on-the-excess approximation would have produced.
Rules worth knowing
- Hawaii's exemption does not increase with inflation the way the federal exemption does — it's been fixed at the 2017 federal amount since 2020, so more estates fall into taxable territory each year in real terms.
- The top 20% rate only applies to the portion of the excess above $10,000,000 over the exemption — most Hawaii estates that owe tax at all never reach that top bracket.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Hawaii's own Form M-6 has its own deadline — confirm the exact requirement with the Hawaii Department of Taxation rather than relying on the federal date.
How Hawaii compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii (this page) | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Hawaii have an inheritance tax?
No. Hawaii has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Hawaii tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Hawaii estate tax exemption in 2026?
$5,490,000 per person for deaths in 2026. Estates at or below that amount owe no Hawaii estate tax. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Hawaii estate tax and no federal estate tax.
What is the top Hawaii estate tax rate?
20%. Hawaii's rates are graduated from 10% to 20% on the amount above the exemption. See "How Hawaii taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Hawaii's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Hawaii compares: for a single decedent dying in 2026, a $5,000,000 estate owes $0 in state estate tax in Hawaii — one of 6 of the 13 jurisdictions that collect nothing at that size, and a $10,000,000 estate owes $531,400. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.