At a glance
| State estate tax | Yes — exemption $5,490,000HRS § 236E-6 (Haw. Dept. of Taxation compilation) · 2026 |
|---|---|
| Estate top rate | 20%HRS § 236E-8 · 2026 |
| Inheritance tax | No |
| Small-estate ceiling | $100,000HRS § 560:3-1201 · current |
| TOD deed for real estate | AvailableHRS ch. 527 (Uniform Real Property TOD Act) · 2011 |
| Community-property state | No |
Estate tax
Hawaii's applicable exclusion is $5,490,000 for 2026. HRS § 236E-6 defines it by reference to the federal exclusion as of December 21, 2017 — Act 27 (2018) decoupled Hawaii and froze the figure at the 2017 level. It is not indexed and no longer tracks the federal exclusion (now $15,000,000), so an estate over $5,490,000 can owe Hawaii tax even when no federal tax is due.
HRS § 236E-8 imposes a graduated tax on the amount above the exclusion, from 10% on the first $1,000,000 up to a top rate of 20% on the net taxable estate over $10,000,000 — among the highest state estate-tax rates in the country, tied with Washington.
Unusually, Hawaii permits portability of a deceased spouse's unused exclusion (DSUE). But the election is only preserved by filing a timely Hawaii estate-tax return (or a "Hawaii Portability only" filing) for the first spouse to die, even if that estate is below the filing threshold — miss it and the DSUE is forfeited for Hawaii.
Inheritance tax
Hawaii has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Hawaii imposes no separate inheritance tax; beneficiaries do not pay a Hawaii tax on property they inherit.
Probate basics
Under Hawaii's Uniform Probate Code (HRS ch. 560), personal property may be collected by affidavit when the gross Hawaii estate, excluding motor vehicles, does not exceed $100,000. Informal and summary procedures are available for larger estates.
Hawaii is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available HRS ch. 527 (Uniform Real Property TOD Act) · 2011. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Frozen at the 2017 federal level
HRS § 236E-6 freezes Hawaii's exclusion at the 2017 federal figure of $5,490,000 and decouples it from the federal exclusion (now $15,000,000). Estates between roughly $5.49M and $15M can owe Hawaii estate tax while owing nothing federally — and the figure is not indexed for inflation.
A 20% top rate
HRS § 236E-8 tops out at a 20% marginal rate on the net taxable estate over $10,000,000 — tied with Washington for the highest state estate-tax rate. The $10M threshold applies after the exclusion, not to the gross estate.
Portability is allowed — but only if you file
Unlike most estate-tax states, Hawaii recognizes portability of a deceased spouse's unused exclusion — but only if a timely Hawaii return (or a "Hawaii Portability only" filing) is made for the first spouse to die, even when that estate is below the filing threshold. Missing that return forfeits the benefit.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Hawaii statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Hawaii.
Last verified July 20, 2026.