Hawaii imposes a Real Property Conveyance Tax on all real estate transfers. Unlike many transfer taxes, Hawaii's is genuinely graduated marginal — each rate applies only to the price within that bracket. However, properties that are NOT used as the buyer's principal residence face significantly higher rates, making Hawaii's system one of the most nuanced in the country.
Hawaii's tax is genuinely graduated marginal — each rate applies only to the portion in that bracket. The effective rate is always lower than the top bracket rate.
The non-owner-occupied (investment/vacation) property rates are approximately 1.5× the owner-occupied rates — significant for Maui and Oahu vacation property buyers.
Hawaii's conveyance tax is paid by the SELLER by statute, though parties can contractually agree otherwise.
Hawaii counties (Honolulu, Maui, Hawaii, Kauai) do not impose separate county transfer taxes — the state conveyance tax is the only transfer tax.
It is genuinely graduated marginal — each rate applies only to the portion of the sale price within that bracket, not the full amount. This is similar to how federal income tax brackets work.
The buyer must claim the property as their principal residence in Hawaii. Vacation homes, second homes, and investment properties (rental condos, etc.) do not qualify for the lower owner-occupied rates and are taxed at approximately 1.5× the standard rates.
By statute, the conveyance tax is the seller's obligation. However, as in most states, the purchase contract can allocate the tax differently between buyer and seller.
Enter any address — we apply all applicable tax layers automatically.
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