If you have missed Hawaii General Excise Tax returns, start by finding out which periods are missing and whether the state has already assessed a balance. You can address the filings even if you cannot pay everything at once.
General Excise Tax, also called GET or GE tax, is separate from income tax. Reporting business income or rent on your federal or Hawaii income-tax return does not replace your GE filings.
Why you may owe GE tax
GET generally applies to gross business income before expenses, including services, retail sales, contracting, and rent. You may owe it even when your business or rental shows an income-tax loss. Exemptions and deductions can apply.
The tax is imposed on the business. If you charge customers separately for GET, that amount generally becomes part of your GET taxable receipts.
Current rates and older returns
Most business and rental income is taxed at the 4% state rate plus the applicable 0.5% county surcharge, for a combined 4.5%. Qualifying wholesale and other activities have a 0.5% rate; insurance commissions have a 0.15% rate. The county surcharge does not apply to those lower rates.
Use the rates and county rules that applied to each missing period. Do not apply today’s rate to every year of back returns.
Which returns you need
Form G-45 is the periodic return. Form G-49 is the annual reconciliation, required in addition to the periodic returns. Your filing schedule generally depends on expected annual GET liability:
- $2,000 or less: semiannual filing may be available.
- More than $2,000 through $4,000: quarterly filing.
- More than $4,000: monthly filing, with electronic filing generally required.
Periodic returns are generally due on the 20th day after the period ends. For calendar-year filers, the annual return is generally due April 20. Weekend and holiday adjustments apply. Keep filing required zero returns until the account is properly closed or its requirements change.
What penalties can apply
Late filing can add 5% of unpaid tax per month or part of a month, up to 25%. A separate 20% late-payment penalty may apply when tax on a timely filed return remains unpaid 60 days after its due date. Interest generally accrues at two-thirds of 1% per month on unpaid tax and penalties.
Other penalties can apply to registration and required electronic filing or payment. We review the actual account instead of assuming every possible penalty applies.
How to catch up
- Review the notices and missing periods. Check any response or appeal deadlines before concentrating only on preparing returns.
- Consider voluntary disclosure before approaching DOTAX if the Department has not contacted you. Eligibility and relief depend on your circumstances.
- Confirm registration and rebuild records. Bank statements, invoices, rental statements, and platform reports can help establish receipts without counting the same income twice.
- Prepare the required periodic and annual returns using the correct historical rates. Include TAT if short-term rental activity requires it.
- Address the remaining balance. Review payment arrangements and whether the facts support a penalty-waiver request.
For years without required annual GET returns, Hawaii can generally assess tax without a time limit. DOTAX recommends at least ten years of back returns for longstanding rental nonfilers, but that is not a legal ten-year cap. The correct scope needs an individual review.
A Hawaii penalty waiver example
A rental owner with eleven years of missing GE returns obtained penalty relief that reduced a $37,714 balance to $17,927. This was a Hawaii penalty-waiver case, not an offer in compromise. Results depend on each case’s facts.
Get help with your next step
Tax Resolution Services of Hawaii helps business and rental owners identify missing filings, address assessments, and evaluate payment options. You can contact us even if you do not have all your records.
Clear fees, agreed before work begins.
Explore Hawaii GE and TAT help
Sources
- DOTAX GET rates and filing guidance
- DOTAX rental guidance
- Hawaii voluntary disclosure practice
- HRS 231-3 including penalty and interest remission
Tax guidance checked November 5, 2026. General information; individual circumstances matter.
