Hawaii State Income Tax Withholding
Reference Number: NFC-25-1735849631
Published: March 20, 2025
Effective: Pay Period 04, 2025
Summary
The income tax withholding formula for the State of Hawaii includes the following changes:
- A new extra lump sum withholding allowance has been added to the formula. The amount is $1,650.
- The Single and Married tax tables are changing.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
|
State Abbreviation: |
HI |
|
State Tax Withholding State Code: |
15 |
|
Acceptable Exemption Form: |
HW-4 |
|
Basis for Withholding: |
State Exemptions |
|
Acceptable Exemption Data: |
S/M/H, Number of Exemptions |
|
TSP Deferred: |
Yes |
|
Special Coding: |
None |
|
Additional Information: |
None |
Withholding Formula (Effective Pay Period 04, 2025)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program, and Flexible Spending Account — health care and dependent care deductions) from the adjusted gross biweekly wages.
- Add taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Subtract the following amounts from the annualized gross pay to determine the taxable wages.
- Multiply the number of exemptions claimed by $1,144.
- $1,650 (extra lump sum withholding allowance amount).
- Apply the taxable income determined in step 5 to the following tables to determine the annual Hawaii tax withholding:
Single or Head of Household Tax Withholding Table
|
Amount of Taxable Income |
Amount of Tax |
|---|---|
|
Over $0 but not over $9,600 |
$0.00 plus 1.40% over $0 |
|
$9,600 but not over $14,400 |
$134 plus 3.20% over $9,600 |
|
$14,400 but not over $19,200 |
$288 plus 5.50% over $14,400 |
|
$19,200 but not over $24,000 |
$552 plus 6.40% over $19,200 |
|
$24,000 but not over $36,000 |
$859 plus 6.80% over $24,000 |
|
$36,000 but not over $48,000 |
$1,675 plus 7.20% over $36,000 |
|
$48,000 but not over $125,000 |
$2,539 plus 7.60% over $48,000 |
|
Over $125,000 |
$8,391 plus 7.90% over $125,000 |
Married Tax Withholding Table
|
Amount of Taxable Income |
Amount of Tax |
|---|---|
|
$0 but not over $19,200 |
$0.00 plus 1.40% over $0 |
|
$19,200 but not over $28,800 |
$269 plus 3.20% over $19,200 |
|
$28,800 but not over $38,400 |
$576 plus 5.50% over $28,800 |
|
$38,400 but not over $48,000 |
$1,104 plus 6.40% over $38,400 |
|
$48,000 but not over $72,000 |
$1,718 plus 6.80% over $48,000 |
|
$72,000 but not over $96,000 |
$3,350 plus 7.20% over $72,000 |
|
$96,000 but not over $250,000 |
$5,078 plus 7.60% over $96,000 |
|
Over $250,000 |
$16,782 plus 7.90% over $250,000 |
- Divide the annual tax amount calculated above by the number of pay dates in the tax year to obtain the biweekly Hawaii income tax withholding.
Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library section to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.