# Hawaii — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For Hawaii, rate brackets is (1) Except as provided in paragraph (2): (A) Ten cents per $100 for properties with a value of less than $600,000; (B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater; minimum or exemption floor is the tax imposed for each transaction shall be not less than $1; citation is §247-2, verified against its source on 2026-08-31.

- **State:** Hawaii _(our reading, not quoted from the source)_
- **Rate brackets:** (1) Except as provided in paragraph (2): (A) Ten cents per $100 for properties with a value of less than $600,000; (B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater _(verified: appears in its own passage below)_
- **Minimum or exemption floor:** the tax imposed for each transaction shall be not less than $1 _(verified: appears in its own passage below)_
- **Citation:** §247-2 _(verified: appears in its own passage below)_

## What the source says

> §247-2 Basis and rate of tax. The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance, property interest, value, gain, advantage, benefit, or profit), paid or to be paid for all transfers or conveyance of realty or any interest therein, that shall include any liens or encumbrances thereon at the time of sale, lease, sublease, assignment, transfer, or conveyance, and shall be at the following rates:

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Rate brackets

> (1) Except as provided in paragraph (2): (A) Ten cents per $100 for properties with a value of less than $600,000; (B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater

### Minimum or exemption floor

> provided further that the tax imposed for each transaction shall be not less than $1.

### Citation

> §247-2 Basis and rate of tax. The tax imposed by section 247-1

## Source

- https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0002.htm

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).