HI · State estate & inheritance tax
Hawaii estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Hawaii (HI), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Hawaii fee schedules.
Data updated 2026-08-06
- $5.49M
- State estate-tax exemption
- 20%
- Estate-tax top rate
- None
- Inheritance tax
- 9–18 mo
- Typical probate timeline
The verdict
Hawaii taxes estates above $5.49M at up to 20%, and probate typically takes about 14 months.
- 2/5
- Estate-friendliness score
- $5.49M
- State exemption (vs $15M federal)
- 9–18 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Hawaii ranks ahead of 1 states on tax burden alone. On maximum probate filing fee, Hawaii sits #22 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet HI · Hawaii $5.49M · 20%
ESTATE-ONLY · DECOUPLED · STEEP-20 · NO-PORT · FEE-MID · UPC
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-20 Top 20%
- NO-PORT No portability
- FEE-MID Max $300
- UPC UPC adopted
Nearest exemption peer: Maryland ( -0.5M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Hawaii standing among 13 estate-tax states
- Hawaii is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $5.49M sits $9.51M below the permanent federal $15M line, that gap is the Hawaii-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $300 is at or below the corpus lower third (≤ $300) · corpus #22 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Hawaii ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Hawaii
Lowest/highest poles plus estate-tax states nearest Hawaii on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Hawaii has one of the highest top estate tax rates at 20%. Exemption set at 2017 federal level ($5.49M).
Inheritance Tax
Beneficiaries owe no state inheritance tax in Hawaii
Probate Costs
Summary administration for estates under $100,000
Probate Code
Hawaii adopted the Uniform Probate Code in 1996.
Property System
Hawaii follows common-law (separate property) rules.
Federal estate-tax returns filed - Hawaii
Returns filed by state residents, by IRS filing year
Hawaii probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Hawaii
IRS Statistics of Income data showing estate tax returns filed by Hawaii residents.
What changed: reported federal estate-tax returns increased by 26 from 26 in 2022 to 52 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 52 | $1.0B | $0.1B | $56,932K |
| 2022 | 26 | $0.5B | N/A | - |
| 2021 | 24 | $0.5B | $0.1B | $40,722K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Hawaii estate-tax shape: ESTATE-ONLY·LOW-FEE·SOI-MID
Hawaii adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints 52 federal returns here in the latest year, a mid-band SOI footprint. Exemption $5,490,000 with rates from 10% to 20%; no spousal portability.
IRS Statistics of Income data show 52 federal estate tax returns filed by Hawaii residents in filing year 2023, reporting $1.04 billion in combined gross estate value. Net federal estate tax paid totaled $0.07 billion that year. Multi-year SOI average: roughly 34 taxable filings/year. Effective federal rate on reported gross estates ≈ 8.5% (2 published pairs).
Probate clock 9–18 mo · max filing $300 · corpus #22 of 51 · statutory attorney ≈ 4% · UPC 1996 · common law · small-estate track under $100,000.
States with similar estate-tax and probate profiles to Hawaii
Similar exemption threshold
Nearest estate-tax states by exemption ($5.5M here).
Similar top marginal rate
Nearest estate-tax states by top rate (20% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($300 here).
Hawaii Estate Tax FAQs
Does Hawaii have an estate tax?
Yes. Hawaii has a state estate tax with a $5,490,000 exemption, with rates from 10% to 20%. This is in addition to the federal estate tax.
Does Hawaii have an inheritance tax?
No. Hawaii does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Hawaii has adopted the Uniform Probate Code (since 1996), which standardizes procedures statewide.
How long does probate take in Hawaii?
Probate in Hawaii typically takes 9 to 18 months. Estates under $100,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Hawaii?
Court filing fees in Hawaii range from $35 to $300. Attorney fees are typically 4% of the estate value (statutory). Executor compensation is typically around 3% of the estate.
Where does Hawaii sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Hawaii ranks #22 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Hawaii?
Yes. Common probate avoidance strategies in Hawaii include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Hawaii also offers a simplified process for small estates under $100,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Hawaii residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Hawaii residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Hawaii estates.
How Hawaii’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.