Forming an LLC in

Hawaii HI

Checked November 4, 2026 · How we score

Forming an LLC in Hawaii costs $50 to file and $15 a year for the annual return. The top state income tax rate is 11%.

Filing fee

$50

Articles of Organization

Annual fee

$15

per year, normalised

State income tax

11%

top rate

Cost rank

of 51, first-year fees

Hawaii LLC costs

Hawaii LLC fees
Filing fee	$50
Annual report / franchise fee	$15 Annual return: $15, due by the end of the quarter containing your formation anniversary.
First-year state fees	$65
Registered agent	Required (about $50–$300/year if you don't use your own address in the state)
Newspaper publication	No
Anonymous ownership	No
Processing time	5 days

Hawaii taxes for LLCs

Personal income tax (top)	11% Graduated 1.4%–11%; 11% top rate is the second highest in the US.
Corporate income tax	6.4% Graduated 4.4%–6.4%.
State sales tax	4%
Franchise / gross receipts	General excise tax (GET) of 4% on gross receipts, plus 0.5% county surcharge on most islands. It applies to wholesale and service revenue, not just retail.

A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.

Pros and cons

Why form in Hawaii

Cheap $50 formation fee and $15 annual return
Online filing

Watch out for

Very high income tax
GET applies to gross receipts, not just retail sales

Best for: Hawaii-based tourism and local services · Remote workers who live there

Hawaii LLC: common questions

How much does an LLC cost in Hawaii?

Filing the Articles of Organization in Hawaii costs $50. After that, expect $15 a year for the annual return. Annual return: $15, due by the end of the quarter containing your formation anniversary. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Do I need a registered agent in Hawaii?

Yes. Hawaii requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Can a non-US resident form an LLC in Hawaii?

Yes. Hawaii does not require US citizenship, residency or an SSN to own an LLC; you need a Hawaii registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Hawaii publishes, since member or manager names may appear in public filings.

Does Hawaii have a state income tax?

Yes. Graduated 1.4%–11%; 11% top rate is the second highest in the US. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Graduated 4.4%–6.4%.

Does Hawaii charge sales tax on LLCs?

Hawaii has a general excise tax (GET) of 4% plus a county surcharge, usually 0.5%, applied to a business's gross receipts. Many businesses pass it on to customers, but the legal liability is the LLC's.

Sources

Hawaii Secretary of State business filings

Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.