Hawaii transfer tax
Hawaii's conveyance tax is a state tax charged on the whole sale price at a single rate set by the price bracket. Rates run from 0.10% (under $600,000) to 1.00% ($10 million or more). A higher scale (0.15% to 1.25%) applies to a condo or single-family home when the buyer does not qualify for the county homeowner's exemption, as with investors and second-home buyers. The seller pays.
Hawaii's counties do not add a transfer tax. The state conveyance tax is filed on Form P-64A and paid to the Bureau of Conveyances.
Highest totals in Hawaii on a $400,000 sale
Find your county
| Place | County | Total rate | Tax on $400,000 |
|---|---|---|---|
| Hawaii County | 0.1% | $400 | |
| Honolulu County | 0.1% | $400 | |
| Kalawao County | 0.1% | $400 | |
| Kauai County | 0.1% | $400 | |
| Maui County | 0.1% | $400 |
Total includes the state tax. Click a column to sort.
Hawaii state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Hawaii conveyance tax (standard rates)State | $0.10–$1 per $100 by price | Seller | $400.00 |
| Total transfer tax (0.1% of the price) | $400.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Hawaii by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $250 | 0.1% | $250 | $0 |
| $400,000 | $400 | 0.1% | $400 | $0 |
| $600,000 | $1,200 | 0.2% | $1,200 | $0 |
| $800,000 | $1,600 | 0.2% | $1,600 | $0 |
| $1,000,000 | $3,000 | 0.3% | $3,000 | $0 |
| $1,500,000 | $4,500 | 0.3% | $4,500 | $0 |
| $2,500,000 | $12,500 | 0.5% | $12,500 | $0 |
| $5,000,000 | $35,000 | 0.7% | $35,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Hawaii?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Consideration of $100 or less
- Transfers between spouses, reciprocal beneficiaries or parent and child for nominal consideration
- Transfers to or from the U.S., the state or counties
- Documents securing a debt (mortgages)
- Deeds that only confirm or correct a recorded document
- Leases with less than 5 years remaining
- Transfer on death deeds
Questions
How much is the Hawaii conveyance tax?
It depends on the price bracket, and that bracket's rate applies to the whole price. For a buyer eligible for the homeowner's exemption the rates are 0.10% under $600,000, 0.20% from $600,000 to $999,999, 0.30% from $1M to $1,999,999, rising to 1.00% at $10M or more. A $750,000 sale owes $1,500.
Why is the rate higher for some buyers?
When the buyer of a condo or single-family home is not eligible for the county homeowner's exemption (for example an investor or a second-home buyer), higher rates apply: 0.15% to 1.25%.
Who pays the conveyance tax in Hawaii?
The seller (grantor). It is due within 90 days of the transaction on Form P-64A.
Did the conveyance tax change in 2026?
No. Bills to restructure it in 2026 (HB 2049, SB 2362) did not pass, so the rates on Form P-64A (Rev. 2025) still apply.
How much is transfer tax on a $500,000 house in Hawaii?
The state part is $500.
Sources
- Hawaii Dept. of Taxation – Instructions for Form P-64A (Rev. 2025), conveyance tax rates
- Hawaii Dept. of Taxation – Instructions for Form P-64B (exemptions)
- HRS §247-2
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.