All states › Hawaii
Every step to open an LLC in Hawaii and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: DCCA Business Registration Division · Department of Taxation · Department of Labor and Industrial Relations (DLIR).
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Hawaii business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Hawaii Business Express (hbe.ehawaii.gov).
You need a registered agent with a street address in Hawaii to receive legal papers and state notices. Use a registered agent service if you have no one local.
Trade names are registered with the state DCCA Business Registration Division.
Expedited review is $25 per filing ($20 for trade names). DCCA warns of processing delays during its move to a new IT system and portal.
Register for GET and withholding on Hawaii Tax Online (hitax.hawaii.gov) or with Form BB-1. The GET license is a one-time $20 fee; a withholding account is free.
Every county adds a 0.5% GET surcharge to the 4% rate through Dec 31, 2030 (Honolulu, Kauai, Hawaii, Maui).
Hawaii taxes gross business receipts through the GET instead of a sales tax. Get a GET license ($20 one-time) on Hawaii Tax Online. The rate is 4% on most sales plus a 0.5% county surcharge, and 0.5% on wholesale.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Hawaii calls it a General Excise Tax (GE) License. Register with the Hawaii Department of Taxation through Hawaii Tax Online, or paper Form BB-1 before you make your first taxable sale in Hawaii. You'll collect tax from customers and send it to the state.
Give your supplier Form G-17, Resale Certificate for Goods so you don't pay tax on inventory you'll resell. The buyer, who must hold a Hawaii GE tax ID, gives it to the seller, and it stays valid until revoked in writing. It lets the seller apply the 0.5% wholesale rate instead of the full rate; the MTC certificate can be used only to claim a lower GE rate, not a full resale exemption. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Hawaii pass $100,000 or 200 transactions (current or preceding calendar year), even with no office here.
GET is a tax on the business, not a sales tax on the buyer, so it is owed even if you do not pass it on; wholesaling is taxed at 0.5% and insurance commissions at 0.15%.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Hawaii. Reports and payments are usually quarterly.
Hawaii requires Temporary Disability Insurance (TDI) for non-work illness, injury, or pregnancy. Employers provide coverage through an insurer or approved self-insured plan. Employees may pay up to 0.5% of wages, capped at $7.50 a week in 2026.
Required at 1 or more employees (full-time or part-time, permanent or temporary). Buy coverage from an insurer authorized in Hawaii, or get approval to self-insure. Employers may not charge employees any part of the premium.
Report to the Child Support Enforcement Agency (HRS 576D-16). Electronic filers send reports twice a month, 12 to 16 days apart.
Hawaii's wage payment rules:
$16.00 an hour.
No statewide paid sick leave mandate for private employers.
Projected to launch in late December 2026. Covers employers doing business in Hawaii with 1+ employee and no qualified retirement plan in the prior 2 years. Employees are auto-enrolled at 5% into a Roth IRA unless they opt out. Deadlines and penalties not yet published.
Hawaii doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Employers must offer health insurance to employees working 20+ hours a week after 4 consecutive weeks who earn at least 86.67 times the minimum wage per month ($1,386.72 at $16.00). The employer pays at least half the premium; the employee's share is capped at 1.5% of monthly wages.
Since Jan 1, 2026, employers filing 10 or more W-2 or HW-2 forms in a year must file them electronically with the Department of Taxation.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
All businesses pay the General Excise Tax (GET) on gross receipts, in addition to income tax.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Form G-45 is filed monthly if annual GET is over $4,000, quarterly if $4,000 or less, or semiannually if $2,000 or less, due the 20th after the period ends. Everyone also files the annual Form G-49, due April 20 for calendar-year filers. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Hawaii and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 15, Apr 15, Jul 15, Oct 15 | Quarterly withholding return (HW-14) due | Hawaii |
| Jan 31 | W-2/HW-2 to employees and the Department of Taxation | Hawaii |
| 20th of month after period | Periodic GET return due | Hawaii |
| Apr 20 | Annual GET reconciliation (calendar-year filers) | Hawaii |
| Your registration quarter | DCCA annual report due ($12.50 online) | Hawaii |
| Jan 1, 2028 | Minimum wage rises to $18.00 | Hawaii |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Hawaii |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Hawaii state filing fee for an LLC is $50 (plus $1 State Archives fee). That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Hawaii if you sell taxable products or services there. The state rate is 4%, and local taxes may add to it. Registration cost: $20 one-time fee.
Out-of-state sellers must register once their sales into Hawaii pass $100,000 or 200 sales a year. Having an employee or office in Hawaii also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
About · Privacy Policy · Referral Disclosure · Terms of Use · hello@openmybizbystate.com
© 2026 OpenMyBiz by State