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Hawaii Estate Tax Calculator

$5,490,000 exclusion, frozen to a formula tied to 2017 federal law — and rates up to 20%, the highest top rate of any state. Unusually, Hawaii is one of only a couple of states that effectively allows portability between spouses.

Based on HRS §236E-6, §236E-8 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Hawaii estate

Enter the Hawaii taxable estate value — the estimate updates instantly.

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Estimated Hawaii estate tax
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The highest top rate of any state

Straight from the statute: HRS §236E-8(b) sets a graduated schedule from 10% on the first $1,000,000 of the Hawaii net taxable estate, rising in steps to 20% on the amount over $10,000,000. Because this table applies directly to the estate value already net of the exclusion, there's no separate credit calculation and no cliff — only the amount above $5,490,000 is ever taxed.

An exclusion frozen to 2017, not today's federal law

Hawaii's exclusion amount is computed using a formula tied to federal law as it stood just before the 2017 Tax Cuts and Jobs Act took effect — a fixed $5,490,000 that has nothing to do with the federal exemption's current $15,000,000 level. The two figures are entirely disconnected.

One of the few states with real portability

Hawaii is genuinely unusual among states with an estate tax: it effectively allows a surviving spouse to use a deceased spouse's unused exclusion. See Portability & Marital Deduction for exactly how this works and why it's structured differently than you might expect.

Hawaii estate tax — frequently asked questions

What is Hawaii's estate tax exclusion?

$5,490,000, computed under a formula frozen to federal law as it stood just before the 2017 Tax Cuts and Jobs Act - independent of the current $15,000,000 federal exemption.

What is Hawaii's estate tax rate?

Graduated from 10% to 20% on the net taxable estate, the highest top rate of any state estate tax, tied with Washington.

Does Hawaii have a cliff like New York or Illinois?

No. The rate table applies directly to the Hawaii net taxable estate, which is already defined as the taxable estate minus the exclusion - only the amount above the exclusion is ever taxed.

Does Hawaii allow portability between spouses?

Yes, effectively - Hawaii is one of the few states that lets a surviving spouse's exclusion incorporate a deceased spouse's unused amount, achieved through Hawaii's adoption of the federal exclusion-amount concept rather than a separately named portability statute.

Hawaii estate tax tools & guides

Hawaii Estate Tax: Threshold & RatesThe full bracket table, explained Hawaii vs Federal Estate TaxWhy $15M federal safety doesn't mean $0 state tax Hawaii Estate Tax PortabilityHow this rare state-level election actually works Hawaii Probate Cost CalculatorThe full cost picture, including this tax Hawaii Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on HRS §236E-6, §236E-8. Actual tax depends on the estate's full facts, including out-of-state or out-of-Hawaii property apportionment. Confirm current figures with the Hawaii Department of Taxation or a licensed attorney before acting.