{
  "$comment": "Hawaii 2025: progressive tax (Act 46 SLH 2024 brackets) on wages less standard deduction and $1,144 exemptions; TDI employee share 0.5% up to $7.21/week.",
  "country": "us",
  "jurisdiction": "us-hi",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "Pacific/Honolulu"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "9600",
            "rate": "0.014"
          },
          {
            "upTo": "14400",
            "rate": "0.032"
          },
          {
            "upTo": "19200",
            "rate": "0.055"
          },
          {
            "upTo": "24000",
            "rate": "0.064"
          },
          {
            "upTo": "36000",
            "rate": "0.068"
          },
          {
            "upTo": "48000",
            "rate": "0.072"
          },
          {
            "upTo": "125000",
            "rate": "0.076"
          },
          {
            "upTo": "175000",
            "rate": "0.079"
          },
          {
            "upTo": "225000",
            "rate": "0.0825"
          },
          {
            "upTo": "275000",
            "rate": "0.09"
          },
          {
            "upTo": "325000",
            "rate": "0.10"
          },
          {
            "upTo": null,
            "rate": "0.11"
          }
        ],
        "mfj": [
          {
            "upTo": "19200",
            "rate": "0.014"
          },
          {
            "upTo": "28800",
            "rate": "0.032"
          },
          {
            "upTo": "38400",
            "rate": "0.055"
          },
          {
            "upTo": "48000",
            "rate": "0.064"
          },
          {
            "upTo": "72000",
            "rate": "0.068"
          },
          {
            "upTo": "96000",
            "rate": "0.072"
          },
          {
            "upTo": "250000",
            "rate": "0.076"
          },
          {
            "upTo": "350000",
            "rate": "0.079"
          },
          {
            "upTo": "450000",
            "rate": "0.0825"
          },
          {
            "upTo": "550000",
            "rate": "0.09"
          },
          {
            "upTo": "650000",
            "rate": "0.10"
          },
          {
            "upTo": null,
            "rate": "0.11"
          }
        ],
        "mfs": [
          {
            "upTo": "9600",
            "rate": "0.014"
          },
          {
            "upTo": "14400",
            "rate": "0.032"
          },
          {
            "upTo": "19200",
            "rate": "0.055"
          },
          {
            "upTo": "24000",
            "rate": "0.064"
          },
          {
            "upTo": "36000",
            "rate": "0.068"
          },
          {
            "upTo": "48000",
            "rate": "0.072"
          },
          {
            "upTo": "125000",
            "rate": "0.076"
          },
          {
            "upTo": "175000",
            "rate": "0.079"
          },
          {
            "upTo": "225000",
            "rate": "0.0825"
          },
          {
            "upTo": "275000",
            "rate": "0.09"
          },
          {
            "upTo": "325000",
            "rate": "0.10"
          },
          {
            "upTo": null,
            "rate": "0.11"
          }
        ],
        "hoh": [
          {
            "upTo": "14400",
            "rate": "0.014"
          },
          {
            "upTo": "21600",
            "rate": "0.032"
          },
          {
            "upTo": "28800",
            "rate": "0.055"
          },
          {
            "upTo": "36000",
            "rate": "0.064"
          },
          {
            "upTo": "54000",
            "rate": "0.068"
          },
          {
            "upTo": "72000",
            "rate": "0.072"
          },
          {
            "upTo": "187500",
            "rate": "0.076"
          },
          {
            "upTo": "262500",
            "rate": "0.079"
          },
          {
            "upTo": "337500",
            "rate": "0.0825"
          },
          {
            "upTo": "412500",
            "rate": "0.09"
          },
          {
            "upTo": "487500",
            "rate": "0.10"
          },
          {
            "upTo": null,
            "rate": "0.11"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Hawaii standard deduction",
          "amount": {
            "single": "4400",
            "mfj": "8800",
            "mfs": "4400",
            "hoh": "6424"
          }
        },
        {
          "type": "perPerson",
          "id": "personal-exemptions",
          "label": "Personal exemptions ($1,144 each)",
          "filer": {
            "single": "1144",
            "mfj": "2288",
            "mfs": "1144",
            "hoh": "1144"
          },
          "perDependent": "1144"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "tdi",
        "label": "Hawaii TDI employee contribution (max 0.5%, weekly maximum)",
        "rate": "0.005",
        "wageBase": null,
        "annualCap": null,
        "weeklyCap": "7.21",
        "base": "ficaWages",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Itemized deductions; additional exemption for age 65+; disability exemption ($7,000)",
    "Refundable food/excise tax credit, low-income household renters credit, Hawaii EITC, child and dependent care credit",
    "Tax table whole-dollar rounding (exact rates used; tax table midpoint values can differ by < $1)",
    "Capital gains alternative tax",
    "TDI equivalent private plans with different employee cost sharing",
    "Dependent care FSA: Hawaii IRC conformity date may not adopt the OBBBA $7,500 limit for 2026 (modelled as fully excluded)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "2025 Form N-11 Instructions — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "2025 Form N-11 Instructions — progressive tax rate schedules I–III",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "Form N-11 starts from federal AGI with Hawaii adjustments; wages less standard deduction and exemptions",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "2025 Form N-11 Instructions p. 48 — 2025 Tax Rate Schedules I (single/MFS), II (MFJ/QSS), III (HoH) as amended by Act 46, SLH 2024",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "2025 Form N-11 Instructions lines 23 and 25 — standard deduction $4,400 / $8,800 / $4,400 / $6,424; $1,144 per exemption",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "No standard nonrefundable personal credit; refundable food/excise tax credit, low-income renters credit and EITC not modelled",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "Form N-11 starts from federal AGI; Hawaii adopts the IRC exclusions for elective deferrals, HSAs, cafeteria plans and dependent care benefits (only the §129 student/disabled-spouse deemed-income change is not adopted)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://labor.hawaii.gov/dcd/files/2023/05/2025-Max-Weekly-Wage-Base-Rev-2025.03.pdf",
      "title": "DLIR Disability Compensation Division — 2025 TDI maximum weekly wage base $1,441.72, maximum weekly employee deduction $7.21 (0.5%); employer may withhold up to half the premium cost (maximum modelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://files.hawaii.gov/tax/forms/2025/n11ins.pdf",
      "title": "Engine rounds each line to the cent; the Hawaii tax table (taxable income < $100,000) rounds to whole dollars",
      "retrieved": "2026-10-07"
    }
  ]
}