What is the real estate transfer tax in Hawaii?

In Hawaii, a conveyance of real property is taxed on the full consideration, including liens and encumbrances, at a rate set by the property’s value, from 10 cents per $100 below $600,000 to $1.00 per $100 at $10 million or more, and the seller pays it. The rate is 20 cents per $100 from $600,000 to under $1 million, 30 cents from $1 million to under $2 million, 50 cents from $2 million to under $4 million, 70 cents from $4 million to under $6 million and 90 cents from $6 million to under $10 million. For the sale of a condominium or single-family residence to a buyer who is not eligible for a county homeowner’s exemption, the rates run from 15 cents to $1.25 per $100. A document given to secure a debt, and one between spouses, reciprocal beneficiaries or parent and child for only nominal consideration, are exempt. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Haw. Rev. Stat. §§ 247-2, 247-3, 247-4.

WhatHawaii
State transfer tax10¢ to $1.00 per $100 by price tier, paid by seller

What the statute says

“… shall be at the following rates: (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 …”

Quoted word for word from the section’s text.

Source

Haw. Rev. Stat. §§ 247-2, 247-3, 247-4

Read the statute in the Hawaii Revised Statutes (Hawaii State Legislature): capitol.hawaii.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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