Hawaii Real Estate Transfer Tax
Figures verified November 12, 2026 against Hawaii Department of Taxation, Form P-64A (rates) · Update log
Short answer
Hawaii's conveyance tax is 0.1% to 1% of the price (0.15% to 1.25% for some homes). The seller (the transferor) pays it and files form P-64A within 90 days of signing the deed. On a $500,000 home, it comes to about $500.
Free calculator
Hawaii transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Hawaii charges more when the buyer won't live in the home.
Hawaii
Transfer tax: $500 (0.1% of the price)
- Hawaii conveyance taxSeller$500
- Seller pays
- $500
- Buyer pays
- $0
Giving the house to an heir instead of selling it? Usually no tax, because no price is paid, but check first. How it works in Hawaii
An estimate from the rates on our Hawaii page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Hawaii transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| Hawaii conveyance taxFor unless the buyer won't live in the home | 0.1% below $600,000; 0.2% from $600,000; 0.3% from $1,000,000; 0.5% from $2,000,000; 0.7% from $4,000,000; 0.9% from $6,000,000; 1% from $10,000,000 (on the whole price) | Seller |
| Hawaii conveyance tax (buyer won't live there)For homes, when the buyer won't live there | 0.15% below $600,000; 0.25% from $600,000; 0.4% from $1,000,000; 0.6% from $2,000,000; 0.85% from $4,000,000; 1.1% from $6,000,000; 1.25% from $10,000,000 (on the whole price) | Seller |
Who pays the transfer tax in Hawaii?
The seller (the transferor) pays it and files form P-64A within 90 days of signing the deed.
Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.
Selling an inherited house in Hawaii
An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:
- The executor deeds the house to the heirs. Ask the Department of Taxation which exemption code applies before recording an executor's deed to an heir; Form P-64B is used to claim exemptions.
- The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
- The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.
Hawaii also has an estate tax on large estates, separate from the transfer tax. See Hawaii estate tax.
Hawaii mansion tax
The rate on the whole price climbs with the price: 1% from $10 million, or 1.25% when the buyer won't live there.
Compare it with the other high-end rates, from New York City to Los Angeles and San Francisco, in the mansion tax calculator.
Forms, deadline and other rules
- Form: P-64A Conveyance Tax Certificate (P-64B to claim an exemption).
- When it's paid: Within 90 days after the deed is signed.
- Bills in the 2026 session would have raised the top rates; we found no sign they were enacted, so these are the rates printed on the current P-64A.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Transfer taxes in other states
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in Hawaii?
Conveyance tax: 0.1% to 1% of the price (0.15% to 1.25% for some homes). On a $500,000 home, that comes to about $500 in total.
Who pays the transfer tax in Hawaii, the buyer or the seller?
The seller (the transferor) pays it and files form P-64A within 90 days of signing the deed.
Do you pay transfer tax when you inherit a house in Hawaii?
Ask the Department of Taxation which exemption code applies before recording an executor's deed to an heir; Form P-64B is used to claim exemptions.
Does an estate pay transfer tax when it sells a house in Hawaii?
When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
Does Hawaii have a mansion tax?
The rate on the whole price climbs with the price: 1% from $10 million, or 1.25% when the buyer won't live there.
Is transfer tax deductible?
Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.
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.