What is the difference between GET and a sales tax?

Sales tax is paid by the consumer and collected by the business as a pass-through. GET is paid by the business on its gross revenue — the consumer is not the legal taxpayer. However, Hawaii law allows businesses to visibly pass GET to customers, and virtually all do. The practical difference: if a business does not show GET separately, it is still legally owed GET on the total amount received. GET also applies to business-to- business transactions and services that most states exempt from sales tax.

Why is the add-on rate higher than the GET rate?

Because GET is computed on gross receipts including the add-on amount. If your GET rate is 4.5% (Oahu retail), the correct add-on rate is 4.5% ÷ (1 − 4.5%) = 4.712%. If you only add 4.5% to a $1,000 price, you collect $1,045 — but you owe 4.5% × $1,045 = $47.03, leaving you with $997.97 after GET. Adding 4.712% instead yields exactly $47.12 GET on $1,047.12 gross, recovering the full GET.

Does GET apply to services in Hawaii?

Yes. Unlike many states that exempt professional services from sales tax, Hawaii GET applies to virtually all services: legal fees, accounting, consulting, medical, dental, personal services, and more. The retail rate (4%–4.5%) applies to most services. This broad base is why Hawaii GET functions as a general revenue-raising mechanism rather than a narrow retail transaction tax.

What is the wholesale GET rate and when does it apply?

The wholesale GET rate is 0.5% (no county surcharge) and applies to sales made to other businesses for resale or to manufacturers for further processing. It does NOT apply to retail sales to end consumers. A restaurant supply company selling to restaurants may qualify for the wholesale rate; the same company selling directly to consumers would pay the 4%–4.5% retail rate.

How does GET compare to mainland sales tax rates?

Hawaii's effective GET rate (4%–4.5%) is lower than many mainland combined state + local sales tax rates (California up to 10.25%, Tennessee up to 9.75%). However, GET's broader base — applying to services and B2B transactions — means the overall tax burden on business activity in Hawaii is substantial. Consumers often pay GET on medical bills, legal fees, and other services not taxed under mainland sales tax regimes.

Tax

Hawaii General Excise Tax (GET) Calculator — All Islands & Transaction Types

Calculate Hawaii GET for any island and transaction type. GET is not a sales tax — it's computed on gross including the add-on. Get the correct add-on rate to recover GET exactly.

By The FinCalc TeamUpdated May 30, 2026

Hawaii has no general sales tax — instead, businesses pay the General Excise Tax (GET) on their gross revenue. GET applies to virtually all business activity in Hawaii: retail sales, services, contracting, rentals, and more. While GET is technically a business tax, nearly every Hawaii business passes it to customers. The critical detail: because GET is computed on gross receipts including the add-on, the correct customer add-on rate is slightly higher than the stated GET rate. This calculator computes the exact GET owed and the correct add-on rate to show customers.

How Hawaii GET Works

The Hawaii General Excise Tax is fundamentally different from mainland sales taxes:

Who pays: The business pays GET on all gross receipts — not the consumer. But businesses almost universally add GET visibly to customer invoices because Hawaii law explicitly allows it.

The gross-inclusive math: GET is computed on gross receipts including any GET add-on. This means the add-on rate must be slightly higher than the stated rate:

Add-on rate = GET rate ÷ (1 − GET rate)

Oahu retail example (4.5%):
Add-on rate = 4.5% ÷ 95.5% = 4.712%
$1,000 price → add $47.12 → customer pays $1,047.12
GET owed = $1,047.12 × 4.5% = $47.12  ✓

Rate structure:

| Location | Base | Surcharge | Retail Total | Wholesale | |----------|------|-----------|--------------|-----------| | Oahu | 4.0% | 0.50% | 4.50% | 0.50% | | Maui County | 4.0% | 0.50% | 4.50% | 0.50% | | Kauai County | 4.0% | 0.50% | 4.50% | 0.50% | | Big Island | 4.0% | 0.25% | 4.25% | 0.50% |

Wholesale transactions (sales for resale to other businesses) are taxed at 0.5% with no county surcharge on any island.

When to Use This Calculator

Use this calculator when:

Setting prices in Hawaii — Calculate the exact add-on rate so your invoices recover 100% of GET owed. Using the stated GET rate instead of the add-on rate leaves you slightly short on every transaction.
Verifying invoices from Hawaii vendors — Check whether the GET shown on an invoice is correctly computed as an add-on (slightly higher than the stated rate) or simply the stated rate applied to the pre-tax amount.
Comparing island locations for a business — Oahu, Maui, and Kauai have the same 4.5% retail rate; the Big Island's 4.25% rate is a modest but real advantage for high-volume businesses.
Evaluating wholesale vs. retail classification — If your business can legitimately qualify for the 0.5% wholesale rate on some transactions, this calculator shows the savings per transaction.
Understanding GET vs. mainland sales tax — If you're pricing Hawaii-based services against mainland competitors, this calculator shows the equivalent effective rate so you can make apples-to-apples comparisons.

Understanding the Inputs

Island / County: Each county charges a GET surcharge on top of the base 4% state rate. Oahu, Maui, and Kauai counties add 0.5% (total 4.5% retail). The Big Island (Hawaii County) adds 0.25% (total 4.25% retail). Wholesale and manufacturing transactions have no county surcharge on any island.
Transaction Type: Retail sales to consumers and most service transactions: base rate + county surcharge (4%–4.5%). Construction and contracting: same retail rate applies. Wholesale and manufacturing sales: 0.5% base rate with no county surcharge on any island. The wholesale rate applies when selling to other businesses for resale, not to end consumers.
Amount: Enter either the pre-GET price (what you charge before adding GET) or the total amount already collected from the customer (including GET built in). Switch the Amount Type selector below to match what you're entering.
Amount Type: "Pre-GET price" means your normal price before adding GET — GET is calculated on top. "Total collected from customer" means the full amount received including GET. Use the gross/total option when backing out GET from an invoice that already includes it. The math differs slightly because GET is technically computed on gross receipts including the add-on amount.

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The FinCalc Team

Personal Finance Experts

The FinCalc team is a group of personal finance writers, analysts, and engineers dedicated to building accurate, transparent financial calculators. Every formula is verified against industry standards and explained in plain language.

Last reviewed and updated: May 30, 2026