Who should form an LLC in Hawaii?
Anyone who lives in Hawaii or runs their business from there. If you form in another state but operate in Hawaii, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Hawaii, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Hawaii. See what a registered agent is.
File the Articles of Organization
Online through Hawaii Business Express, or by mail, with $50 and the $1 State Archives fee. A member-managed LLC's Articles list its members.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Hawaii require every year?
An annual report, $12.50 online or $15 on paper, each year starting the year after formation, due by the last day of the calendar quarter that contains the LLC's registration date: March 31, June 30, September 30 or December 31. An LLC registered in February files by March 31 each year. Late reports bring a late fee, and continued failure can lead to administrative dissolution.
For deadlines, fees and late penalties in detail, see Hawaii LLC yearly filings.
What is Hawaii's general excise tax?
A tax on the gross income of businesses operating in Hawaii, including services and many sales that other states do not tax. The rate is 4%, plus a county surcharge in most counties, and a lower rate for wholesale activities. Businesses need a general excise tax license from the Department of Taxation and file periodic returns. Many businesses pass the cost on to customers, but the tax is legally the seller's. See sales tax on services.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $51 including the archives fee |
| General excise tax license | A small one-time fee |
| First annual report, the following year | $12.50 online |
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Hawaii filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Hawaii?
Yes. Hawaii has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Hawaii street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Hawaii taxes apply to an LLC?
Owners pay Hawaii income tax on their share of profit. The general excise tax, explained above, replaces a conventional sales tax and reaches most business income. Hawaii also has a transient accommodations tax on short-term rentals.
If you sell online, see Hawaii sales tax for online sellers.
Federally, a Hawaii LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Hawaii LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Hawaii deadline for you.
Questions people ask
How much does it cost to form an LLC in Hawaii?
$51: $50 for the Articles of Organization plus a $1 State Archives fee.
When is the Hawaii LLC annual report due?
By the end of the calendar quarter in which the LLC was formed, each year from the year after formation.
How much is the Hawaii annual report?
$12.50 online or $15 on paper.
Do Hawaii LLCs pay general excise tax?
Yes, on most business income, after getting a general excise tax license.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Hawaii DCCA Business Registration Division
- Hawaii Department of Taxation: General excise tax
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
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.
Related guides
More in State LLC formation
This guide is general information. It is not tax or legal advice for your situation.