Hawaii LLC annual report and yearly fees: what is due and when

Hawaii's annual report is one of the cheapest in the country, but its deadline depends on the quarter your LLC was registered. This guide explains the quarters, the fees and what happens if you fall behind.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Muhammad Bilal, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Hawaii LLCs file an annual report each year during the calendar quarter in which they were registered, starting the year after formation. It costs $12.50 online or $15 on paper. A late report adds a $10 late fee for each year it is overdue, and an LLC that stops filing can be involuntarily dissolved.

At a glance

Fee
$12.50 online, $15 on paper
Due
End of your registration quarter
First report
The year after formation
Late
$10 per delinquent year
Where
Hawaii Business Express
Financial information
Not required
Hawaii LLC annual report and yearly fees: what is due and whenFee: $12.50 online, $15 on paper; Due: End of your registration quarter; First report: The year after formation; Late: $10 per delinquent year; Where: Hawaii Business Express; Financial information: Not required.KEY FACTS AT A GLANCEHawaii LLC annual report and yearly fees: what isdue and whenFee$12.50 online, $15 onpaperDueEnd of your registrationquarterFirst reportThe year after formationLate$10 per delinquent yearWhereHawaii Business ExpressFinancial informationNot requiredChecked against official sourcesTax BakersHawaii LLC annual report and yearly fees: what is due and whenFee: $12.50 online, $15 on paper; Due: End of your registration quarter; First report: The year after formation; Late: $10 per delinquent year; Where: Hawaii Business Express; Financial information: Not required.KEY FACTS AT A GLANCEHawaii LLC annual report andyearly fees: what is due and whenFee$12.50 online, $15 on paperDueEnd of your registration quarterFirst reportThe year after formationLate$10 per delinquent yearWhereHawaii Business ExpressFinancial informationNot requiredChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What does a Hawaii LLC have to file each year?

FilingFiled withCostDue
Annual reportDCCA Business Registration Division$12.50 onlineDuring your registration quarter
General excise tax returnsHawaii Department of TaxationTax on gross incomeMonthly, quarterly or semiannually, plus an annual return
Owners' income tax returnsHawaii Department of TaxationGraduated income taxApril 20

For forming the LLC in the first place, see how to form an LLC in Hawaii.

When is it due?

During the calendar quarter that contains the LLC's registration date, every year from the year after formation. The report can be filed at any time during that quarter.

Registered inReport due by
January to MarchMarch 31
April to JuneJune 30
July to SeptemberSeptember 30
October to DecemberDecember 31

How much does it cost?

$12.50 online or $15 on paper, as listed in the Business Registration Division's July 2026 fee release. A late report adds $10 for each year it is delinquent. No financial information is required.

How do you file it?

  1. Check your registration quarter

    From the LLC's record in the business name search.

  2. Go to Hawaii Business Express

    The Business Registration Division's online filing service.

  3. Confirm the details

    Addresses, members or managers and the registered agent.

  4. Pay $12.50

    By card, during the quarter.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Hawaii entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

A report filed after the end of the quarter is delinquent and adds a $10 late fee for each year overdue. An LLC that keeps failing to file, typically for two years or more, can be involuntarily dissolved, which ends its liability protection until it is reinstated.

How do you restore a dissolved LLC?

An involuntarily dissolved Hawaii LLC can generally be reinstated within a limited period by filing the overdue reports, paying the fees and late fees, and filing for reinstatement, which may require tax clearance from the Department of Taxation. Act within the deadline, after which a new LLC would be needed. See reinstating a dissolved LLC.

What else does a Hawaii LLC pay each year?

The general excise tax is the larger yearly obligation for most Hawaii businesses: returns are filed periodically with an annual reconciliation, on almost all business income. Owners pay Hawaii income tax on their share of profit, with returns due April 20. Short-term rentals also pay transient accommodations tax. See how to form an LLC in Hawaii.

What does a typical year look like?

WhenWhat to do
Your registration quarterFile the $12.50 annual report
Each periodGeneral excise tax returns
April 20Owners' Hawaii income tax returns
After the year endAnnual general excise tax reconciliation
Any timeUpdate the registered agent when it changes

Is anything different for foreign owners?

No. A Hawaii LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Hawaii Business Registration Division, and you can always file directly. See business tax deadlines.

Want your Hawaii filings handled?

We track your Hawaii deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.

Questions people ask

When is the Hawaii LLC annual report due?

By the end of the calendar quarter in which the LLC was registered, each year from the year after formation.

How much is the Hawaii annual report?

$12.50 online or $15 on paper.

What is the Hawaii late fee?

$10 for each year the report is delinquent.

Does the Hawaii annual report ask for financial information?

No.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Hawaii DCCA Business Registration Division
  2. Hawaii Department of Taxation: General excise tax

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

More in State annual filings

This guide is general information. It is not tax or legal advice for your situation.