1099 Quarterly Taxes in Hawaii (2025-2026)
If you're self-employed in Hawaii — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Hawaii Department of Taxation (state). Hawaii's top marginal rate is 11%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Hawaii state income tax (2025)
Hawaii uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $2,400 | 1.40% |
| $2,400 – $4,800 | 3.20% |
| $4,800 – $9,600 | 5.50% |
| $9,600 – $14,400 | 6.40% |
| $14,400 – $19,200 | 6.80% |
| $19,200 – $24,000 | 7.20% |
| $24,000 – $36,000 | 7.60% |
| $36,000 – $48,000 | 7.90% |
| $48,000 – $150,000 | 8.25% |
| $150,000 – $175,000 | 9.00% |
| $175,000 – $200,000 | 10.00% |
| $200,000+ | 11.00% |
How to pay Hawaii estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Hawaii state estimated payments as well — most states piggyback on the federal schedule. Pay Hawaii taxes through the Hawaii Department of Taxation's online portal: hitax.hawaii.gov. You can also mail Form N-200V with a check.
Hawaii-specific quirk freelancers miss
Hawaii has the second-highest top marginal rate in the US (11%) and a General Excise Tax (4% state + 0.5% county surcharge in Honolulu) that effectively functions like a gross-receipts tax on most freelance income. GET applies even to professional services.
Common deductions for Hawaii freelancers
- Hawaii allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Hawaii's rules for state conformity.
- HI conforms to most federal rules but has its own modifications. QBI is allowed.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Hawaii taxable income.
- Self-employed health insurance premiums are deductible federally.