HAWAII INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Hawaii inheritance and estate tax calculator
Hawaii has no inheritance tax, but it taxes estates over $5,490,000 at rates from 10% to 20% of the amount over it. On a $6,000,000 estate with nothing left to a spouse or charity, Hawaii estate tax is $51,000, 0.85% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $51,000.00
- Federal estate tax
- $0.00
- Hawaii estate tax
- $51,000.00
- Hawaii exemption
- $5,490,000.00
Hawaii and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Hawaii estate tax |
|---|---|---|
| $5,000,000 | $0 | $0 |
| $6,000,000 | $0 | $51,000 |
| $10,000,000 | $0 | $531,400 |
| $15,000,000 | $0 | $1,308,070 |
| $25,000,000 | $2,685,200 | $3,287,000 |
Hawaii inheritance and estate tax questions
Does Hawaii have an inheritance tax?
No. Hawaii has no inheritance tax, but it taxes estates over $5,490,000 at rates from 10% to 20% of the amount over it.
How much is Hawaii estate tax on a $6,000,000 estate?
With nothing left to a spouse or charity, a $6,000,000 estate owes $51,000 of Hawaii estate tax and a $10,000,000 estate owes $531,400. Neither owes federal estate tax, which starts above $15,000,000.
Can a Hawaii couple combine their estate tax exclusions?
Yes, if the first spouse's estate files a timely Form M-6 electing portability, even when no return is otherwise required. The unused amount cannot exceed $5,490,000. The calculator does not add it.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- A deceased spouse's unused Hawaii exclusion is not added.
- Hawaii has no inheritance or gift tax.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.