In this article
- Quick facts: Filing GET in Hawaii
- When to file and pay Hawaii GET
- Hawaii GET filing deadlines
- The Oahu surcharge
- How to prepare your Hawaii GET return
- How to complete and file a Hawaii GET return
- How to pay Hawaii GET
- What happens after filing and paying Hawaii GET
- Late filing penalties and interest
- Getting third-party help with GET filing
- Sales tax filing in other states
If you're registered for Hawaii General Excise Tax (GET), you must file returns and pay any tax due according to the filing frequency assigned by the Hawaii Department of Taxation. Unlike a traditional sales tax imposed on buyers, GET is a tax on the privilege of doing business in Hawaii, and it is the seller's obligation to file and remit it. This guide focuses on the filing and payment process most relevant to remote sellers and out-of-state businesses using Hawaii Tax Online.
For broader information about Hawaii GET rules, rates, and exemptions, see the Hawaii Sales Tax Guide. For details on how to get a Hawaii GET license, see the Hawaii GET Registration Guide.
Quick facts: Filing GET in Hawaii
Key information about filing Hawaii GET returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th day after the period ends |
| Filing portal | Hawaii Tax Online (HTO) |
| Oahu surcharge | Additional 0.5% on transactions sourced to Oahu (total 4.5%) |
| Zero returns required | Yes |
When to file and pay Hawaii GET
The Hawaii Department of Taxation will assign you a filing frequency (monthly, quarterly, or annually) after you register your business.
Hawaii GET returns and payments are due at the same time, by the 20th of the month following the end of the filing period. If the 20th falls on a weekend or holiday, the due date shifts to the next business day.
Hawaii GET filing deadlines
Hawaii monthly GET filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Hawaii quarterly GET filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
Hawaii annual GET filing due dates
Reports for the previous year are due on January 20.
Important note: Zero returns
Once you have a Hawaii GET license, you are required to file returns for every assigned period regardless of whether any business activity occurred or GET was collected. When no GET was due, you must file a zero return electronically through Hawaii Tax Online.
The Oahu surcharge
If any of your sales are sourced to Oahu (the City and County of Honolulu), you must track those transactions separately and apply the additional 0.5% surcharge. The combined rate on Oahu is 4.5% (4% GET plus 0.5% surcharge).
The surcharge is reported on a separate schedule within your GET return filed through Hawaii Tax Online. You do not need to file a separate return for the surcharge, but you must report Oahu-sourced sales distinctly from sales sourced to the other Hawaiian islands.
How to prepare your Hawaii GET return
Before working on your GET return, collect all business activity information for the tax period.
Business activity records
You need to know your total gross income from Hawaii business activity and the portion attributable to Oahu. Because GET is imposed on the seller and applies to most business activities, you generally include all revenue from Hawaii customers, not just retail sales.
Key reporting figures
In addition to your gross Hawaii income, filing a return requires:
- Total gross income from all Hawaii business activity
- Income sourced to Oahu (for surcharge reporting)
- Allowable deductions and exemptions
- Total GET owed at 4% statewide
- Total Oahu surcharge owed at 0.5% on Oahu-sourced income
How to complete and file a Hawaii GET return
Hawaii GET returns are filed electronically through Hawaii Tax Online (HTO) and must be reported in US dollars.
Step-by-step: file a Hawaii GET return
1. Collect all necessary information
Gather your business income records for the tax period, separating Oahu-sourced amounts from income sourced to other parts of Hawaii. You will need this breakdown to correctly calculate both the standard GET and the Oahu surcharge.
2. Log in and file online
- Log in to Hawaii Tax Online (HTO).
- Navigate to your General Excise Tax account.
- Select the filing period you want to file.
- Enter your gross income, deductions, Oahu-sourced amounts, and total GET owed.
- Complete the Oahu surcharge schedule if applicable.
- Review and submit your return.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay Hawaii GET
Hawaii requires most businesses to file and pay electronically through Hawaii Tax Online. You can pay directly within the portal after filing your return. Accepted payment methods include:
- Electronic funds transfer (direct bank payment)
- Credit card (fees may apply)
What happens after filing and paying Hawaii GET
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported amounts
- Continue filing according to your assigned frequency, remembering Hawaii's 20th due date
- File a zero return when required, even if you had no business activity
➡ Need help understanding Hawaii GET rules, rates, and nexus? See the Hawaii Sales Tax Guide
➡ Need to register for Hawaii GET? See the Hawaii GET Registration Guide
Late filing penalties and interest
If you miss a Hawaii GET filing deadline, file as soon as possible. Failure to file returns and remit GET on time results in penalties and interest charges that increase the longer you wait.
For current penalty rates and interest charges, refer to the Hawaii Department of Taxation website.
Getting third-party help with GET filing
Quaderno can simplify your Hawaii GET compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Hawaii Department of Taxation, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Kentucky Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Rhode Island Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington DC Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
