If you’re planning to start a business in Hawaii, registering for the General Excise Tax (GET) is one of the most important legal steps you need to take. Hawaii does not have a traditional sales tax instead, it has the GET, which applies to nearly all business activities, including retail, services, contractors, freelancers, and even rental property owners.
In this guide, Vertaccount Hawaii’s trusted accounting and tax partner—walks you through the process of registering for GET, complying with ongoing requirements, and avoiding costly mistakes.
What Is the Hawaii General Excise Tax (GET)?
The General Excise Tax is a tax on gross income, meaning it’s assessed on all business income before expenses. It applies to:
- Retail sales
- Services (like consulting, design, coaching)
- Freelance and gig work
- Rents and leases
- Commissions and interest income
The standard GET rate is 4.0%, but counties like Honolulu (Oahu) apply a 0.5% surcharge, bringing the total to 4.5%.
Learn more at the Hawaii Department of Taxation – GET Overview
Step-by-Step: How to Register for Hawaii GET
Step 1: Determine if You Need to Register
If you plan to do business in Hawaii—even as a sole proprietor or freelancer—you are likely required to register. This includes:
- Selling goods or services
- Earning rental income
- Operating a remote or online business serving Hawaii customers
Step 2: Gather Business Information
Before registering, make sure you have:
- Legal business name and entity type (LLC, sole prop, partnership, etc.)
- Federal Employer Identification Number (EIN) from the IRS
- Hawaii business address and contact info
- Description of your business activity
Don’t have an EIN? You can apply online at the IRS EIN Application Page
Step 3: Register Online with Hawaii’s Department of Taxation
Go to the Hawaii Tax Online portal and click “Register New Business License”.
- Choose “General Excise Tax” when prompted
- Enter your business information
- Select your filing frequency (monthly, quarterly, or semi-annual based on estimated income)
- Submit your application and pay the one-time $20 registration fee
Once approved, you’ll receive a Hawaii Tax Identification Number and GET license certificate.
Step 4: Display Your GET License
Hawaii law requires businesses to publicly display their GET license at their place of business. If you work from home, keep it in your office or wherever clients may visit.
GET Filing and Payment Requirements
After registering, you must:
- File your GET returns on time based on your selected frequency
- Pay GET on gross receipts, even if you operate at a loss
- File Form G-45 (periodic return) and Form G-49 (annual reconciliation)
Hawaii requires electronic filing through Hawaii Tax Online. Late filings or missed payments result in penalties and interest.
Tip: Vertaccount helps small business owners avoid late filings and miscalculations. Learn more about our Hawaii tax and bookkeeping services.
GET vs. Sales Tax: Key Differences
Category | GET (Hawaii) | Sales Tax (Most States) |
Who pays it? | The business | The end customer |
Taxed on? | Gross income | Retail sales only |
Deducted at POS? | No | Yes |
Filing method | G-45 & G-49 | Varies by state |
Hawaii-Specific GET Considerations
- Surcharge by county: Oahu (Honolulu) adds a 0.5% surcharge. Maui, Big Island, and Kauai do not.
- Wholesale rate: Businesses selling to resellers may qualify for a 5% rate if proper documentation is filed.
- Out-of-state businesses: If you provide services to Hawaii residents, you may still owe GET.
📍 Vertaccount ensures businesses across Honolulu and beyond stay compliant with local GET rules.
Frequently Asked Questions (FAQs)
Do I need a GET license if I’m a freelancer or consultant in Hawaii?
Yes. Almost all business income in Hawaii is subject to GET, including freelance and service-based work.
How long does it take to get my Hawaii GET license?
Most licenses are issued within 1–2 business days when you register online.
What if I have multiple business activities?
You can report multiple activity types under one GET license, but you’ll need to classify income correctly when filing.
What if I operate on multiple islands?
You still only need one GET license, but you must pay surcharges if applicable (e.g., Oahu’s 0.5%).
Can Vertaccount help me register and file GET taxes?
Absolutely. We offer full-service Hawaii tax registration, filing, and bookkeeping. Contact us today.
Ready to Register Your Hawaii Business for GET?
Whether you’re launching a brick-and-mortar shop in Honolulu or starting a freelance business, registering for GET is a must.
Let Vertaccount handle the setup, filing, and compliance—so you can focus on growing your business.
Get in touch with Vertaccount and register your Hawaii business the right way.
