Pay, Mail or Fix a Hawaii State Tax
If you searched for the Hawaii State Tax Collector, you usually need the State of Hawaii Department of Taxation (DOTAX), Hawaii Tax Online, a tax-specific mailing address, or the current General Excise Tax form.
This guide separates state tax from county property tax, shows the correct payment and mailing routes, and explains Form G-45 rules before you open an official system or send money.
When Is Your
Next Tax Deadline?
Select your state — see your exact deadline, live countdown, and whether you’re on time or already accruing penalties.
Property Tax Penalty & Interest Calculator
State-specific penalty rates • Interest accrual • Tax lien deadline • Cost-of-waiting breakdown
| Original Tax Amount | $0.00 |
| Initial Penalty— | $0.00 |
| Monthly Interest— | $0.00 |
| Fixed Fees— | $0.00 |
| Total Due | $0.00 |
Daily Accrual Rate
Interest and penalties are adding this much to your balance every single day
Tax Lien Warning
| If You Pay On | Days Late | Penalty | Interest | Total Owed | Extra Cost |
|---|
830 Punchbowl St.
Mon–Fri, 8 a.m.–4 p.m.
No DOTAX fee.
Which Hawaii tax route do you need?
Use Hawaii Tax Online for supported state returns, payments, licenses and account actions.
Choose the address by tax type. DOTAX does not use one universal payment PO box.
Use Rev. 2025 for taxable periods beginning on or after January 1, 2026.
Does your tax belong to Hawaii DOTAX or a county office?
| Your task | Correct starting point | Why |
|---|---|---|
| Hawaii individual income tax | DOTAX / Hawaii Tax Online | This is a state tax. |
| General Excise Tax (GET) | DOTAX / Hawaii Tax Online | GET is administered by the State. |
| Withholding, TAT or business tax license | DOTAX | These are state-administered accounts. |
| State tax debt, levy or lien notice | DOTAX Tax Collection Services | Collections has separate case contacts and payment-plan rules. |
| Honolulu, Maui, Kauai or Hawaii County real property tax | County real property tax office | Normal county property tax is not paid to DOTAX. |
| Federal IRS tax | IRS | DOTAX cannot resolve a federal account. |
Pay Hawaii state taxes online without using the wrong account
Hawaii Tax Online (HTO) is DOTAX’s official self-service system for supported filings, payments, licenses and account management. Read the steps first, then open the portal.
Hawaii State Tax Collector mailing addresses: choose by tax type
The Honolulu street address is not a universal payment-mailing address. DOTAX publishes different PO boxes depending on the form and whether payment is enclosed.
| Return or purpose | Mail to | Before sending |
|---|---|---|
| Net income tax — no payment | Hawaii Department of Taxation P.O. Box 3559 Honolulu, HI 96811-3559 |
Do not use a payment PO box just because it appears on another form. |
| Net income tax with payment; net-income extensions/estimated tax; HARPTA N-288 A/B/C | Hawaii Department of Taxation P.O. Box 1530 Honolulu, HI 96806-1530 |
Include the current voucher/return required for the payment. |
| Withholding, GET, TAT, rental motor vehicle tax | Hawaii Department of Taxation P.O. Box 1425 Honolulu, HI 96806-1425 |
Paper G-45/G-49 filings use this GET mailing route. |
| Franchise / Public Service Company tax | Hawaii Department of Taxation P.O. Box 259 Honolulu, HI 96809-0259 |
Use only for the listed tax types. |
General correspondence is also island-specific
| Island/district | General correspondence address | Do not assume |
|---|---|---|
| Oahu | P.O. Box 259, Honolulu, HI 96809-0259 | This is not the universal payment address. |
| Maui | 54 S. High Street #208, Wailuku, HI 96793-2198 | Use a form-specific PO box when the form tells you to. |
| Molokai | P.O. Box 275, Kaunakakai, HI 96748-0275 | General correspondence is different from a tax return payment. |
| Hawaii Island | 75 Aupuni Street #101, Hilo, HI 96720-4245 | Collection-case mail may use instructions on the notice or agreement. |
| Kauai | 3060 Eiwa Street #105, Lihue, HI 96766-1889 | Match your document to its current instructions. |
Hawaii Department of Taxation address, phone number and hours
830 Punchbowl Street
Honolulu, HI 96813-5094
Phone and walk-in: Monday–Friday, 8:00 a.m.–4:00 p.m.; closed on state holidays.
8:00 a.m.–4:00 p.m.; first Wednesday 8:00 a.m.–3:00 p.m.
Honolulu Office Audit Section: 808-587-1644.
Hawaii state tax offices on Maui, Molokai, Kauai and Hawaii Island
| Office | Phone | Address | Published hours |
|---|---|---|---|
| Maui | 808-984-8500 | 54 S. High Street #208, Wailuku, HI 96793-2198 | Mon–Fri 8:00 a.m.–4:00 p.m. |
| Molokai | 808-553-5541 | 35 Ala Malama Street, Room 101, Kaunakakai, HI 96748 | 8:00 a.m.–4:00 p.m.; closed 1:30–2:30 p.m. |
| Kauai | 808-274-3456 | 3060 Eiwa Street #105, Lihue, HI 96766-1889 | Mon–Fri 8:00 a.m.–4:00 p.m. |
| Hilo | 808-974-6321 | 75 Aupuni Street #101, Hilo, HI 96720-4245 | Mon–Fri 8:00 a.m.–4:00 p.m. |
| Kona | 808-974-6321 | 82-6130 Mamalahoa Hwy. #8, Captain Cook, HI 96704 | 8:30 a.m.–3:30 p.m.; closed noon–1:00 p.m. |
Hawaii Form G-45: current form, filing frequency and due dates
Form G-45 is the periodic General Excise/Use Tax Return. DOTAX lists the Rev. 2025 form for taxable periods beginning on or after January 1, 2026.
First decide whether a periodic G-45 is required
Choose the G-45 filing frequency
| Expected annual GET | Filing frequency | Important extra rule |
|---|---|---|
| More than $4,000 | Monthly | DOTAX also requires electronic filing for taxpayers whose annual GET liability exceeds $4,000. |
| $4,000 or less | Quarterly allowed | If liability rises above the threshold, change the filing period. |
| $2,000 or less | Semiannual allowed | G-49 remains an annual requirement. |
G-45 and G-49 due-date rules
Paper G-45: avoid scanner and payment errors
Parts and schedules that create expensive mistakes
What happens if a G-45 is late, unpaid or filed the wrong way?
The current G-45/G-49 instructions list several different penalties. Do not use one generic “late tax” calculator because the applicable charge depends on what went wrong.
| Problem | Published rule | Practical next step |
|---|---|---|
| Late filing | 5% of tax due per month or part of a month, up to 25%. | File the missing return instead of waiting until full payment is available. |
| Timely return but tax remains unpaid | 20% of tax unpaid within 60 days of the prescribed due date. | Pay as much as possible and contact DOTAX if the balance cannot be resolved. |
| Required EFT not paid timely by EFT | 2% of the tax required to be paid electronically. | Use HTO/approved EFT once DOTAX says the account is mandatory-EFT. |
| Required electronic filing not used | 2% of the amount identified in the instructions unless a waiver is obtained via Form L-110. | Review mandatory electronic filing before mailing a paper return. |
| Part V not completed | 10% of combined state and county surcharge taxes due on the return. | Complete district assignment even when business is concentrated in one district. |
| Interest | 2/3 of 1% per month or part of a month on unpaid taxes and penalties, beginning the first calendar day after payment was due. | Ask DOTAX for the current payoff when resolving an old period. |
Register for a Hawaii GET license and Hawaii Tax ID
Hawaii uses a General Excise Tax rather than a conventional mainland sales tax. Businesses commonly register through Hawaii Tax Online or Form BB-1.
One-time $20 registration fee.
DOTAX says a Hawaii Tax ID is generally issued in about 5–7 days.
DOTAX lists approximately 4–6 weeks.
Find the correct Hawaii state tax form and avoid wrong-year returns
Use DOTAX Forms & Publications or the alphabetical listing. The G-45/G-49 pages identify the revision that applies to 2026 periods.
Call 808-587-4242 or toll-free 1-800-222-3229 for the Forms Request Line.
When Hawaii requires EFT and what happens after payment
| Rule | DOTAX guidance | User action |
|---|---|---|
| Most listed tax types | Mandatory EFT threshold is annual tax liability of $100,000 or more. | Follow the notification letter and required EFT process. |
| Withholding | Mandatory EFT threshold is $40,000 or more. | Do not use the $100,000 threshold for withholding. |
| Required EFT not used timely | 2% penalty may apply. | Use HTO or approved ACH credit after mandatory-EFT notification. |
| Dishonored EFT | $25 non-waivable penalty. | Verify bank details and available funds. |
| Future-dated EFT | HTO permits a postdated payment up to 120 days. | Save the scheduled-payment confirmation. |
| Posting | Posts to the tax account next business day; bank withdrawal may take 2–3 banking days. Effective date is date submitted. | Do not mistake bank settlement timing for DOTAX effective date. |
Hawaii state tax collection notices, payment plans and next steps
If you received a delinquency letter, balance-due notice, levy warning or lien notice, treat it as a collection matter rather than a routine filing question.
| District | Collection phone | Use for |
|---|---|---|
| Oahu | 808-587-1600 | State tax debt, payment options, liens/levies and collection cases. |
| Hawaii Island | 808-974-6374 | Hawaii Island collection cases. |
| Kauai | 808-274-3403 | Kauai collection cases. |
| Maui, Molokai, Lanai | 808-984-8511 | Maui County district collection cases. |
If you cannot pay in full
Refund status, tax letters and payment-posting follow-up
DOTAX says Where’s My Refund becomes useful about 7–8 weeks after an electronic return or 9–10 weeks after a paper return. Status updates once daily.
Use the number/instructions on the correspondence when it supplies a case-specific contact. Keep the letter ID, deadline and tax period ready.
When normal DOTAX channels have not resolved the problem
Use the normal Taxpayer Services, Audit or Collection route first. If a state tax problem remains unresolved through normal channels, DOTAX publishes a Taxpayer Advocate contact.
For state tax problems not resolved through normal channels.
For questions about an appeal already filed or assessment appeal procedures.
For detailed tax-law interpretation and complex technical questions.
Final Hawaii state-tax safety checklist
Official Hawaii tax links to use after choosing your task
Hawaii State Tax Collector FAQs
What does Hawaii State Tax Collector mean?
For Hawaii state taxes, the agency most users need is the State of Hawaii Department of Taxation (DOTAX). “HAWAII STATE TAX COLLECTOR” is also the payee wording used for certain checks and money orders. County real property taxes are handled by county offices instead.
What is the Hawaii state tax collector mailing address?
There is no single mailing address for every state tax. GET, withholding, TAT and rental motor vehicle tax generally use P.O. Box 1425; net income tax without payment uses P.O. Box 3559; net income tax with payment, extensions and estimated tax generally use P.O. Box 1530. Follow the current form or notice.
How do I pay Hawaii state taxes online?
Use Hawaii Tax Online. Filing and ACH-debit payments are free through HTO; credit/debit card payments have vendor fees. Supported payments can also be started through the HTO “Make a Payment” Quick Link without signing in.
What is the Hawaii Department of Taxation phone number?
General assistance is 808-587-4242 and toll-free assistance is 1-800-222-3229. For a state tax debt, Oahu Collection Branch is 808-587-1600. Use a notice-specific number when DOTAX prints one on your correspondence.
Where is the Hawaii state tax office in Honolulu?
The main DOTAX office is in the Princess Ruth Keelikolani Building at 830 Punchbowl Street, Honolulu, HI 96813-5094. General phone and walk-in hours are Monday through Friday, 8:00 a.m.–4:00 p.m., closed on state holidays.
Where can I get current Hawaii state tax forms?
Use the official DOTAX Forms & Publications page or alphabetical form listing. If a form is not available online, call the Forms Request Line at 808-587-4242 or 1-800-222-3229. Do not change the year on a current form to file a prior-year return.
What is Hawaii Form G-45 and where do I mail it?
G-45 is the periodic General Excise/Use Tax Return. Rev. 2025 applies to taxable periods beginning on or after January 1, 2026. Paper GET returns/payments are mailed to Hawaii Department of Taxation, P.O. Box 1425, Honolulu, HI 96806-1425. Follow the current form for check-identification details.
When is Hawaii Form G-45 due?
G-45 is due by the 20th day of the calendar month following the filing period. G-49 is due by the 20th day of the fourth month after the tax year closes. G-45 does not receive a filing extension; a G-49 filing-extension request does not extend the time to pay.
Do I still file G-45 when I had no income?
If you are otherwise required to file a periodic G-45, the current instructions say to file even when there is no gross income for the period and report zero on the applicable activity and Total Taxes Due. A separate low-liability rule says taxpayers whose annual GET liability does not exceed $100 are not required to file periodic G-45 returns for periods after 2022, but G-49 remains required.
Does Hawaii DOTAX offer payment plans for state tax debt?
Yes. Eligible taxpayers may request a Payment Plan Agreement. Approved plans have a nonrefundable $50 processing fee, while interest and applicable penalties continue. Online eligibility includes an unpaid balance over $100 and other restrictions; longer plans may require financial documents.