Skip to main content
Find a Lawyer

Hawaii Revised Statutes Division 1. Government § 236E-8

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) This section shall apply to a decedent who, at the time of death was:

(1) A resident of the State; or

(2) A nonresident of the State whose gross estate includes any real property situated in the State or tangible personal property having a situs in the State. Where the decedent is the sole owner of a single member limited liability company that has not elected to be taxed as a corporation, the single member limited liability company shall be disregarded for purposes of this chapter and this chapter shall be applied as if the sole member is the owner of the property.

(b) With respect to the estates of decedents dying after January 25, 2012, the tax based on the Hawaii net taxable estate shall be as provided in the following schedule:

If the Hawaii net taxable estate is:

The tax shall be:

$1,000,000 or less

10.0% of the Hawaii net taxable estate

Over $1,000,000 but not over $2,000,000

$100,000 plus 11.0% of the amount by which the Hawaii net taxable estate exceeds $1,000,000

Over $2,000,000 but not over $3,000,000

$210,000 plus 12% of the amount by which the Hawaii net taxable estate exceeds $2,000,000

Over $3,000,000 but not over $4,000,000

$330,000 plus 13% of the amount by which the Hawaii net taxable estate exceeds $3,000,000

Over $4,000,000 but not over $5,000,000

$460,000 plus 14% of the amount by which the Hawaii net taxable estate exceeds $4,000,000

Over $5,000,000 but not over $10,000,000

$600,000 plus 15.7% of the amount by which the Hawaii net taxable estate exceeds $5,000,000

Over $10,000,000

$1,385,000 plus 20% of the amount by which the Hawaii net taxable estate exceeds $10,000,000.

(c) If any property of a resident is subject to a death tax imposed by another state and if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in the state of the decedent's domicile, the amount of the tax due under this section shall be credited with the lesser of:

(1) The amount of the death tax actually paid to the other state; or

(2) An amount computed by multiplying the Hawaii estate tax by a fraction, the numerator of which is the value of the property subject to the death tax imposed by the other state, and the denominator of which is the total value of the decedent's gross estate.

(d) Except as otherwise expressly provided, for purposes of this chapter, the gross value of transferred property shall be its value as finally determined for purposes of the federal transfer tax.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Hawaii Revised Statutes Division 1. Government § 236E-8 - last updated January 01, 2025 | https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-236e-8/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard