Hawaii
Hawaii business compliance calendar
What Hawaii asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the end of the calendar quarter in which it was formed, with the Hawaii Department of Commerce and Consumer Affairs | $15 | $10 late fee; administrative dissolution after two years |
| LLCs | Annual report, by the end of the calendar quarter in which it was formed, with the Hawaii Department of Commerce and Consumer Affairs | $15 | $10 late fee; administrative dissolution after two years |
| Partnerships | Annual report, by the end of the calendar quarter in which it was formed, with the Hawaii Department of Commerce and Consumer Affairs | $15 | $10 late fee; administrative dissolution after two years |
| Nonprofits | Annual report, by the end of the calendar quarter in which it was formed, with the Hawaii Department of Commerce and Consumer Affairs | $5 ($2.50 online) | Administrative dissolution after two years |
Also in Hawaii
- Hawaii general excise tax annual returnby the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year). Any tax not already paid with the periodic returns.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Hawaii return by the 15th day of the fourth month after the year ends, with the Hawaii Department of Taxation.
- Personal income tax
- Yes. S corporations and partnerships file a Hawaii information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end. Hawaii also runs a disability and paid family leave program funded through payroll.
- Sources
- Hawaii Department of Commerce and Consumer Affairs, Hawaii Department of Taxation
All Hawaii rules in the pack
- Hawaii annual reportby the end of the calendar quarter in which it was formed
- Hawaii annual reportby the end of the calendar quarter in which it was formed
- Hawaii annual reportby the end of the calendar quarter in which it was formed
- Hawaii nonprofit annual reportby the end of the calendar quarter in which it was formed
- Hawaii charitable organization annual financial reportby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- Hawaii general excise tax annual returnby the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year)
- Hawaii corporate income tax returnby the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year)
- Hawaii corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Hawaii pass through entity returnby the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year)
- Hawaii personal income tax return with business incomeby April 20 each year
- Hawaii unemployment insurance wage reportby the last day of the 1st month after each quarter
- Hawaii annual withholding reconciliationby January 31 each year
- Hawaii temporary disability insurancewith no fixed date
- Hawaii sales tax returnby the 20th day of the 1st month after each quarter