Hawaii raises its standard deduction to $8,000 in the second GAP II step
Act 46 of 2024 lifts the deduction from $4,400 to $8,000 for a single filer and from $8,800 to $16,000 filing jointly. The brackets stay where they were in 2025.
Act 46 of the 2024 session, the Green Affordability Plan II, raises Hawaii’s standard deduction in steps, and 2026 is the second one. For taxable years beginning after December 31, 2025, the deduction is $8,000 for a single filer or married filing separately, $16,000 filing jointly and $12,000 for head of household, up from $4,400, $8,800 and $6,424 in 2024 and 2025.
The income tax brackets do not move this year. The Department of Taxation’s announcement on Act 46 says that for 2026 they “will be the same as in tax year 2025”: twelve bands from 1.4% to 11%, with the 7.6% band starting at $48,000 of taxable income for a single filer.
On a $75,000 salary the step is worth $273.60 to a single filer, whose extra $3,600 of deduction would otherwise be taxed at 7.6%, and $489.60 to a married couple, whose extra $7,200 would be taxed at 6.8%.
The next deduction step is in 2028, to $9,000 and $18,000. The brackets change next in 2027, under Act 24 of 2026.