Starting a Business in Hawaii: Licenses, Registrations & Checklist
Hawaii start-up checklist
Formation
- Form your LLC or corporation with Hawaii Department of Commerce and Consumer Affairs, Business Registration Division. Official page
- A sole proprietor does not file a trade name (DBA) with the state.
Tax registration
- Register for state taxes with Hawaii Department of Taxation. Official page
- Business-level tax: Corporate income tax and General Excise Tax.
- Sales tax: get a General Excise Tax (GET) license from Hawaii Department of Taxation before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- If you have employees, withhold Hawaii income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Hawaii Department of Labor and Industrial Relations. The 2026 taxable wage base is $64,500 per employee; experience-rated rates run from 0% to 5.6%. Official page
- New employers start at 2.4%.
- Workers' compensation through Hawaii DLIR Disability Compensation Division and private insurers. Required when: 1 employee
- Temporary Disability Insurance (TDI) coverage (Hawaii DLIR Disability Compensation Division). Applies from 1 employee.
- Post the required labor notices at your workplace. Official page
Recurring filings
- 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.
Agencies
- Business filings and annual reports: Hawaii Department of Commerce and Consumer Affairs, Business Registration Division. Official page
- Taxes: Hawaii Department of Taxation. Official page
- Unemployment insurance and labor rules: Hawaii Department of Labor and Industrial Relations. Official page
- 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.
Exceptions to watch
- County permits (County business/permit office): Hawaii has no general local business license; counties issue zoning, building and industry permits.
- Cannabis: medical licensing only, regulated by Hawaii Department of Health, Office of Medical Cannabis Control and Regulation.
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.