When to File Hawaii General Excise Tax

If you’re a US small business owner seeking reliable accounting services in Hawaii, understanding your obligations regarding the Hawaii General Excise Tax (GET) is crucial. Unlike traditional sales tax, GET applies to all gross business income—even if you’re not selling physical goods. Whether you’re just starting or aiming to stay compliant, here’s a concise guide on when to file based on your assigned filing frequency.

What is the Hawaii General Excise Tax (GET)?

The Hawaii General Excise Tax (GET) is a broad-based tax that applies to nearly every business transaction in Hawaii. Unlike traditional sales tax, which only applies to the final sale of goods to consumers, GET is charged on gross income at every stage of the business process. Whether you’re selling products, providing services, or renting property, if you’re in business in Hawaii, GET applies to your receipts.

• Who is taxed: Every business operating in Hawaii, including service providers and retailers, must pay GET if they meet certain revenue thresholds.

• How it’s charged: The GET is applied at every level of a transaction, from manufacturing and wholesaling to retail. This means businesses pay GET on their income, not just on sales to consumers.

• Rates: The general rate for GET is 4.0%, though different rates apply to specific business activities, like wholesale or rental income.

1. Periodic Returns: Form G-45

The Hawaii Department of Taxation assigns your filing frequency based on your expected annual GET liability:

Monthly Filers

• Who files monthly? Businesses expecting to pay more than $4,000 per year.

• Due date: The 20th of the month following each reporting month.
  Example: January’s return is due February 20.

Quarterly Filers

• Who qualifies? Businesses expecting to pay $2,001 to $4,000 annually.

• Due date: The 20th of the month following each quarter.
  Example: Q1 (January–March) is due April 20.

Semiannual Filers

• Who qualifies? Businesses expecting to pay $2,000 or less per year.

• Due dates:
  • January–June: due July 20

  • July–December: due January 20 of the following year

If you’re unsure which category you fall into, the state assigns your filing frequency based on your previous GET liability—or your projected earnings if you’re a new business.

✅ Still doing accounting the old way? Your competitors aren’t. Counto’s AI handles the boring stuff while experienced accountants ensure everything’s perfect. See the future of accounting here. 

2. Annual Return: Form G-49

In addition to periodic filings, all businesses must file Form G-49, the annual return for Hawaii General Excise Tax.

• Who files this? Every GET-registered business in Hawaii.

• Due date: The 20th day of the fourth month after the end of your tax year.
  For calendar-year filers, that’s April 20 of the following year.

Think of Form G-49 as your year-end wrap-up. Even if you’ve filed all your periodic returns, you still need to file this to complete your tax reporting.

3. Smart Filing Tips for Hawaii Businesses

Here are a few quick tips to help you stay on top of your GET responsibilities:

• File electronically: For efficiency, filing electronically is recommended.

• Weekend/holiday rule: If a due date lands on a weekend or holiday, your deadline moves to the next business day.

• Avoid penalties: Even if you owe nothing, late filings can trigger interest and penalties.

• Fiscal year businesses: If you operate on a fiscal year instead of a calendar year, consult your tax professional for exact deadlines.

Summary

Knowing when to file your Hawaii General Excise Tax returns helps you stay compliant and avoid costly surprises. Whether you’re filing monthly, quarterly, semiannually, or annually, understanding the due dates is key.

Modern Accounting That Finally Gets Your Business

Running a small business means wearing too many hats. Your accounting shouldn’t add to that burden. Yet traditional bookkeeping services keep asking the same questions month after month.

Counto delivers outsourced accounting that gets smarter over time. Our AI platform learns your unique business patterns and automatically handles daily transactions, while expert accountants ensure everything’s accurate. With direct WhatsApp access to your Customer Success Manager, you get enterprise-level financial management without the enterprise price tag.

Experience accounting that works as hard as you do. Our small business clients cut bookkeeping time by hours and never miss a tax deadline. Ready for accounting that understands your business? To get started, speak to us directly on our chatbot, email [email protected], or use our contact form.

Here are some articles you might find helpful:

Cost to Register a Small Business in NJ

SBE Certification in New Jersey

Starting an LLC in New Jersey