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Hawaii . 2026 filing guide

Hawaii Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Hawaii filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Hawaii Department of Commerce + Consumer Affairs, Business Registration Division as of June 2026.

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Verified against Hawaii Department of Commerce + Consumer Affairs, Business Registration Division on Jun 12, 2026
Agency
Hawaii Department of Commerce + Consumer Affairs, Business Registration Division
Branded as Hawaii Business Registration (BREG)
Phone
808-586-2727
Mon-Fri 7:45am-4:30pm HST
Annual due
Anniversary quarter
$10 penalty
Processing
3-5 business days
Online filings
Hawaii business environment

Why founders choose Hawaii (and what to know first)

Strong tourism and agriculture economies. Anniversary-quarter filing schedule spreads compliance through the year. Note: Hawaii General Excise Tax is broader than typical sales tax and applies to most business transactions.

Economy
~$100B economy
Registered entities
~80,000 active entities
New formations / year
~12,000 annually
Key industries
Tourism, agriculture (sugar, coffee, macadamia), military, real estate, research, technology
Hawaii tax profile

Tax obligations at a glance

Tax type Where Hawaii stands
State income tax1.4% to 11%
Corporate income tax4.4% to 6.4% graduated
Sales tax4% state General Excise Tax (GET) + 0.5% Honolulu surcharge
Franchise taxNone per se. GET applies to gross receipts.

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Hawaii on request.

Beyond the SoS

Other Hawaii agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Hawaii compliance.

Hawaii Dept of Taxation
808-587-4242

General Excise Tax, income tax, withholding

Hawaii Dept of Labor and Industrial Relations
808-586-8842

Unemployment insurance, workers comp coordination

Hawaii Insurance Division
808-586-2790

Insurance licensing

Hawaii Disability Compensation Division
808-586-9151

Workers comp and disability

Hawaii DCCA Professional + Vocational Licensing
808-586-3000

Professional licensing

Hawaii Dept of Commerce + Consumer Affairs
808-586-2850

Business registration, securities, consumer protection

Hawaii compliance calendar

Year-round filings every Hawaii business should know

Recurring federal and state deadlines that affect Hawaii businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary quarterHawaii annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Hawaii compliance calendar →
How-to . LLC formation

How to form an LLC in Hawaii: step by step

Each step explained with what Hawaii requires. File.Business handles all of this for $0 service fee plus the $50 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Hawaii LLC →

Ready to file your Hawaii paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Hawaii Department of Commerce + Consumer Affairs, Business Registration Division or any Secretary of State office. You may file directly with the Hawaii Department of Commerce + Consumer Affairs, Business Registration Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Hawaii Department of Commerce + Consumer Affairs, Business Registration Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Hawaii attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.