Hawaii Business Filing Deadlines & Ongoing Requirements
Hawaii ongoing requirements
Recurring filings
State data checked against official sources on October 13, 2026.
- File Annual Return (LLCs): Last day of the quarter containing the registration anniversary; fee $15.
- File Annual Return (corporations and nonprofits): Last day of the quarter containing the registration anniversary; fee $12.50.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
State data checked against official sources on October 13, 2026.
- Business-level tax: Corporate income tax and General Excise Tax.
- Local sales taxes are collected through the state return.
Hiring
State data checked against official sources on October 13, 2026.
- The 2026 taxable wage base for unemployment insurance is $64,500 per employee; experience-rated rates run from 0% to 5.6%.
- New employers start at 2.4%.
- Temporary Disability Insurance (TDI) coverage (Hawaii DLIR Disability Compensation Division). Applies from 1 employee.
Agencies
State data checked against official sources on October 13, 2026.
- Business filings and annual reports: Hawaii Department of Commerce and Consumer Affairs, Business Registration Division. Hawaii Department of Commerce and Consumer Affairs, Business Registration Division: business filings
- Taxes: Hawaii Department of Taxation. Hawaii Department of Taxation: taxes
- Unemployment insurance and labor rules: Hawaii Department of Labor and Industrial Relations. Hawaii Department of Labor and Industrial Relations: labor rules
- Workers' compensation: Hawaii DLIR Disability Compensation Division.
- Contractor licensing: Hawaii Contractors License Board.
- Real estate licensing: Hawaii Real Estate Commission.
- Alcohol licensing: County liquor commission.
- Child care licensing: Hawaii Department of Human Services.
- Health facility licensing: Hawaii Department of Health.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Hawaii
Choose a city to see its full list.