Hawaii State Income Tax Withholding

Reference Number: NFC-26-1768321238
Published: August 17, 2026
Effective: Pay Period 15, 2026

Summary

The income tax withholding formula for the State of Hawaii includes the following change:

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 15, 2026)

Note: Hawaii does not allow employees to claim exemption from withholding. If the employee has claimed exemption, calculate tax using the steps below.

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. 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.
  3. Add taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.

Note:If the employee's filing status is Certified Disabled Person, withholding is equal to zero. Otherwise, calculate tax using the steps below.

  1. Subtract the following amounts from annualized gross pay to determine taxable wages.
    1. Multiply the number of exemptions claimed by $1,144.
    2. $4,350 (extra lump-sum withholding allowance amount).
  2. If the employee is single or head of household, apply the following tax rates to taxable wages to determine the annual tax amount.

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
  1. If the employee is married, apply the following tax rates to taxable wages to determine the annual tax amount:

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
  1. Divide the annual tax amount calculated above by the appropriate number of payroll periods (e.g., 52 for weekly, 12 for monthly, etc.) to determine the amount of tax to be withheld for this payroll period.

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.

Previous Tax Bulletin

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.