Hawaii Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against Hawaii Department of Taxation · Update log
Short answer
Yes. For deaths in 2026, Hawaii taxes estates over $5,490,000 at 10% to 20%. Hawaii lets a surviving spouse use the late spouse's unused Hawaii exemption, and lifetime gifts reduce the exemption. The executor files M-6 and pays from the estate, due 9 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe Hawaii tax owe nothing federally.
Hawaii estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
How the Hawaii estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
Hawaii subtracts the $5,490,000 exemption from the taxable estate and applies its graduated rates to what is left, slice by slice.
Hawaii rates for 2026 deaths
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $5,490,000 | $6,490,000 | 10% |
| $6,490,000 | $7,490,000 | 11% |
| $7,490,000 | $8,490,000 | 12% |
| $8,490,000 | $9,490,000 | 13% |
| $9,490,000 | $10,490,000 | 14% |
| $10,490,000 | $15,490,000 | 15.7% |
| $15,490,000 | and above | 20% |
Worked example: a $6.5 million Hawaii estate
A Maui retiree dies with a $3 million house, $2 million of investments, a $1 million IRA and a $500,000 share of a family business. Debts are $200,000 and costs $100,000. Years earlier she made $500,000 of taxable gifts to her children.
Step by step
| Everything the person owned (gross estate) | $6,500,000 |
| Debts and mortgages | − $200,000 |
| Funeral and administration costs | − $100,000 |
| Taxable estate | $6,200,000 |
| State exemption (2026 deaths) | $5,490,000 |
| Exemption used up by lifetime gifts | − $500,000 |
| Exemption for this estate | $4,990,000 |
| Estimated state estate tax | $123,100 |
Bracket by bracket
Hawaii rates applied to the amount over the exemption. Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $4,990,000 to $5,990,000 | $1,000,000 | 10% | $100,000 |
| $5,990,000 to $6,200,000 | $210,000 | 11% | $23,100 |
| Total from the brackets | $123,100 | ||
Result: Hawaii estate tax of $123,100, or 2% of the $6,200,000 taxable estate. No federal estate tax, because the estate is under $15 million. No Hawaii return is required when the taxable estate is $5,490,000 or less, unless the executor is electing Hawaii portability for a surviving spouse.
Ways the number can change
- Lifetime gifts use up the exemption. Hawaii reduces its $5,490,000 exclusion by the adjusted taxable gifts on the federal return, so large gifts during life mean a smaller exemption at death.
- Portability from a spouse who died first. If the first spouse's executor elected Hawaii portability on a timely Form M-6, the survivor's estate adds that unused Hawaii exemption, up to $5,490,000. The election has to be made on the first spouse's return, even if that estate owed nothing. A late election may be possible within five years of death under Rev. Proc. 2022-32.
- Property outside Hawaii. Hawaii does not tax property located outside Hawaii, although the taxable estate is worked out from the federal return.
- A non-citizen spouse. Property left to a spouse who is not a U.S. citizen gets the marital deduction only through a qualified domestic trust (QDOT), and later distributions from it can be taxed.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the Hawaii rate on that slice.
What the executor files, and when
- Hawaii M-6: due 9 months after the date of death. No Hawaii return is required when the taxable estate is $5,490,000 or less, unless the executor is electing Hawaii portability for a surviving spouse.
- File Form M-6 with the Hawaii Department of Taxation. Attaching an approved federal Form 4768 (or filing Form M-68 if no federal return is due) gives an automatic 6-month extension to file, not to pay. Hawaii Department of Taxation.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the Hawaii estate tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Hawaii M-6 returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is Hawaii estate tax on a $6.5 million estate?
About $101,000 on a $6,500,000 taxable estate, and about $271,000 on $8,000,000. That assumes a Hawaii resident with everything in Hawaii and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Does Hawaii have an inheritance tax?
No. Hawaii has an estate tax, paid out of the estate before heirs receive their shares, and no inheritance tax. Heirs do not pay Hawaii tax on what they receive.
Who files the Hawaii estate tax return, and when is it due?
The executor (personal representative) files M-6, due 9 months after the date of death. File Form M-6 with the Hawaii Department of Taxation. Attaching an approved federal Form 4768 (or filing Form M-68 if no federal return is due) gives an automatic 6-month extension to file, not to pay.
Does the estate have to file if it owes no Hawaii tax?
No Hawaii return is required when the taxable estate is $5,490,000 or less, unless the executor is electing Hawaii portability for a surviving spouse.
Does Hawaii allow portability between spouses?
Yes. A surviving spouse's estate can add the unused Hawaii exemption of the spouse who died first, capped at $5,490,000, but only if it was elected on a timely Form M-6 for the first spouse.
Is a Hawaii return needed if no tax is due?
Not if the taxable estate is $5,490,000 or less, unless the executor wants to elect portability for the surviving spouse, which requires filing Form M-6.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. Hawaii's exemption is $5,490,000, so many estates owe Hawaii tax and no federal tax. The Hawaii tax paid is deductible on the federal return.
How accurate is this calculator?
It uses Hawaii's official rate table for 2026 deaths. It assumes the person lived in Hawaii with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.