Hawaii LLC Business Licenses — Step 7 of 8
Hawaii has no general state business license — but almost every business needs a General Excise Tax (GET) license, which functions as the closest thing Hawaii has to one. It's broader than a typical sales tax permit, and it's easy to get wrong.
Written & verified by Ahmad Adil, LLC School · Updated June 2026Hawaii’s GET is a tax on business activity and gross income, not a conventional sales tax on the customer. GET registration through BB-1 generally carries a one-time $20 fee. For ordinary4%-rate activities, the0.5% county surcharge produces a4.5% GET rate in Honolulu, Hawaii, Kauai and Maui; Maui’s surcharge began January1,2024. Where tax is visibly passed on, the maximum4.7120% pass-on amount accounts for GET on the tax collected. It is not the underlying tax rate. Other activities, exemptions and sourcing rules need separate analysis.
- General state license
- None required
- GET license
- $20 one-time
- GET base rate
- 4%
- With county surcharge
- 4.5%
- Applies to services?
- Yes
- Filed with
- DOTAX / Form BB-1
- Next step
- Step 8 →
Hawaii's Licensing Landscape
Hawaii's system is fundamentally different from mainland states because of the GET — here's the shape of it:
- No general state business license — Hawaii doesn't require every LLC to hold a separate statewide operating license.
- The GET license functions as the de facto general license — the DCCA's Business Action Center itself describes it as "a general business license."
- GET is not the same as a sales tax — it's a tax on the business itself for the privilege of doing business in Hawaii, applied to gross receipts, and it covers most services in addition to goods.
- Applicant identification — follow the current BB-1 identification rules for the applicant and tax classification. Obtain an EIN when required; do not assume the same federal requirement for every sole-owner LLC.
- Some professions need separate state or county licensing — contracting, cosmetology, real estate, food service, and similar regulated fields need licensing beyond GET.
GET Rate Finder
Select where your business is located to see your combined GET rate:
Getting Your GET License
- Register through Hawaii Tax Online (hitax.hawaii.gov) — or complete and mail Form BB-1, the State of Hawaii Basic Business Application.
- Pay the one-time $20 fee — this is a single registration cost, not an annual renewal.
- Get your Hawaii Tax ID — online applications typically issue this within 5–7 business days.
- File and remit GET periodically — monthly, quarterly, or semiannually, depending on your business's revenue volume, plus an annual GET reconciliation return.
- GET applies even at a loss — because it's based on gross receipts, not net profit, you can owe GET in a year your business didn't turn a profit.
The GET applies to nearly everything, including servicesComing from a mainland state, it's easy to assume the GET only applies if you sell physical goods. In reality, it applies to almost all gross business income — consulting fees, freelance work, rent you collect, commissions, and most other services. Factor GET into your pricing from day one; most Hawaii businesses build it into the price they charge customers, similar to how sales tax works elsewhere.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm reminder and follow-up filing services; the LLC remains responsible for its deadlines.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
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Tax Rate Versus Customer Pass-On
For ordinary4%-rate activities, the0.5% county surcharge produces a4.5% GET rate in Honolulu, Hawaii, Kauai and Maui; Maui’s surcharge began January1,2024. Where tax is visibly passed on, the maximum4.7120% pass-on amount accounts for GET on the tax collected. It is not the underlying tax rate. Other activities, exemptions and sourcing rules need separate analysis.
Hawaii DOTAX Maui surcharge and pass-on announcement.
Hawaii Business Licenses — FAQ
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
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