Exemption & rate verified against primary sources · Updated August 27, 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.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.