Built from the statute and cross-checked against what the revenue department currently applies.
Verified September 21, 2026 · statute and revenue department cross-checked
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Who pays
Seller.
What to know about Hawaii
Hawaii runs two schedules. If the buyer will not qualify for a county homeowner exemption, meaning it is a second home or an investment, every bracket is about 25 percent higher. The rate applies to the entire price, not just the portion above a threshold, so crossing a bracket line matters. The minimum tax is $1.
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Sources
Statute: HRS § 247-2
HRS § 247-2 “Ten cents per $100 for properties with a value of less than $600,000; ... One dollar per $100 for properties with a value of $10,000,000 or greater; and ... For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner’s exemption ... One dollar and twenty-five cents per $100”
Last verified: September 21, 2026.
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Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.