At a glance
| State estate tax | Yes — exemption $5,490,000Haw. Rev. Stat. ch. 236E (§ 236E-6 exclusion; § 236E-8 rate schedule) · 2026 deaths |
|---|---|
| Estate top rate | 20%Haw. Rev. Stat. ch. 236E (§ 236E-6 exclusion; § 236E-8 rate schedule) · 2026 deaths |
| 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 — see the full Hawaii transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Hawaii small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Hawaii can assess your situation.
Last verified July 18, 2026.