Hawaii sales tax for contractors
What we found on official Hawaii government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
How contractors are taxed
contractor owes GET on gross contracting income (4% + surcharge); subcontractor payments deductible if both licensed and reported on Schedule GE; materials bought for the job at wholesale 0.5% with resale certificate; no consumer/collector split
Source: https://files.hawaii.gov/tax/legal/taxfacts/tf2025-99-3.pdf. Last verified 2026-11-02.
Filing and due dates
GET up to $2,000/yr semiannual, up to $4,000 quarterly, over $4,000 monthly; Form G-45 due 20 days after period; annual G-49 due Apr 20 (calendar year); portal Hawaii Tax Online
Source: https://tax.hawaii.gov/get/. Last verified 2026-11-02.
New-employer unemployment tax
2.40% new employer rate, $64,500 wage base for 2026; 2027 not on page
Source: https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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