HAWAII RETIREMENT INCOME TAX · TAX YEAR 2026
Does Hawaii tax Social Security and retirement income?
Hawaii does not tax Social Security benefits. Hawaii exempts public pensions and employer-funded private pensions, and taxes IRA and 401(k) withdrawals at its regular rates. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $12 in Hawaii income tax for 2026.
Your estimate
- Hawaii income tax
- $11.98
- Federal income tax
- $1,810.00
- Total income tax
- $1,821.98
Subtracted from Hawaii income
- Social Security
- $11,300.00
- Pension exclusion
- $20,000.00
A private pension is treated as an employer-funded plan with no employee contributions, which Hawaii exempts; the share bought with employee contributions is taxable (Schedule J). IRA and 401(k) withdrawals, including rollovers, are treated as taxable.
Hawaii tax at different retirement incomes
Hawaii income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $12 | $0 |
| $40,000 | $174 | $24 |
| $60,000 | $658 | $164 |
| $100,000 | $2,025 | $736 |
| $150,000 | $3,896 | $2,310 |
Does Hawaii tax Social Security?
No. Hawaii does not tax Social Security or Tier 1 Railroad Retirement benefits, so any amount in federal AGI is subtracted.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Hawaii taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Hawaii taxes none of it.
Does Hawaii tax pensions?
No. Pensions from public retirement systems, including federal civil service, military and Hawaii state and county plans, are exempt at any age, with no dollar limit. A private pension is exempt when the employer paid for it and you made no contributions; the share bought with your own contributions is taxed, figured on Schedule J. The calculator treats a private pension as fully employer-funded. Early distributions that carry the federal 10% penalty, and payments on leaving a job before retirement, are taxed.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Hawaii exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $20,000 | $12 |
| Hawaii government | $20,000 | $12 |
| Federal civil service | $20,000 | $12 |
| Military | $20,000 | $12 |
Does Hawaii tax IRA and 401(k) withdrawals?
Yes. Withdrawals from a traditional IRA you funded are taxed as on the federal return, as is the part of a 401(k), 403(b) or 457 payout that came from your own deferrals; an employer-funded part can be excluded on Schedule J. An IRA rolled over from an employer-funded pension keeps the pension's exemption. The calculator treats all IRA and 401(k) income as taxable. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays $174 in Hawaii income tax for 2026.
At what age do retirement tax breaks start in Hawaii?
No age applies to Hawaii's Social Security or pension exemptions, and Hawaii has no extra exemption or deduction at 65. A pension paid on retirement is exempt at any age, but a distribution that carries the federal early-withdrawal penalty is taxed.
What the calculator leaves out
A private pension is treated as an employer-funded plan with no employee contributions, which Hawaii exempts; the share bought with employee contributions is taxable (Schedule J). IRA and 401(k) withdrawals, including rollovers, are treated as taxable.
The calculator uses Hawaii rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.