Hawaii’s conveyance tax stands out for its all-or-nothing tier structure: the tier bracket determines a single rate applied to the whole price, not just the excess above each threshold. A $599,999 sale (eligible) generates $600.00 in tax; a $600,000 sale generates $1,200.00 — double the tax for one additional dollar. Parties should understand these cliff effects near tier boundaries. This guide uses two running examples: a Honolulu SFR purchased by an owner-occupant for $750,000, and a Maui condo purchased by an investor for $2,500,000.
1 Understand Hawaii’s Conveyance Tax Framework
HRS Chapter 247 covers all “conveyances” of Hawaii real property interests: deeds (warranty, quitclaim), assignments of agreements of sale, leases and subleases of five years or more, gifts of real property, and timeshare interests.[1] The same statewide rate schedule under §247-2 applies uniformly across all four counties — there are no county add-ons or local surcharges of any kind.[1] The current rate tiers were established by Act 96 in 2009 and have not been amended since.[10]
The seller (grantor) bears liability for paying the tax before the deed is recorded.[4] The single exception is when the seller is a government entity — in that case, the buyer (grantee) must pay under HRS §247-4.[4] In practice, title and escrow companies compute the tax, collect funds from the seller at closing, and submit Form P-64A with payment to the Bureau of Conveyances simultaneously with recording.
Example A — Honolulu (Oahu), SFR, $750,000 Cash, Owner-Occupant
Buyer purchases a single-family residence in Honolulu for $750,000 cash. Buyer will occupy as primary residence and qualifies for the county homeowner exemption. No assumed debt. No HRS §247-3 exemption applies. TAXABLE
Example B — Maui County, Condo, $2,500,000 Cash, Investor
Investor purchases a condominium in Maui for $2,500,000 cash. Buyer will not occupy as primary residence and does not qualify for the homeowner exemption. No assumed debt. No HRS §247-3 exemption applies. TAXABLE INVESTOR RATE
2 Calculate the Total Consideration (Taxable Base)
The tax base is the “actual and full consideration” paid, defined in HRS §247-2 to include cash paid at closing, the value of any property exchanged, services rendered, and any existing mortgage or lien assumed by the buyer.[2] A buyer paying $500,000 cash and assuming a $100,000 mortgage owes conveyance tax on the full $600,000 combined consideration.
If the total consideration is $100 or less, the transfer is automatically exempt — no computation is needed, and Form P-64B is filed instead of P-64A.[3] There is no base amount to subtract for prices above $100; the entire consideration is taxed from the first dollar.
For partial interests, the taxable consideration is simply the price actually paid for the fractional share — not the full property value grossed up to 100%.
Taxable Consideration (HRS §247-2): Consideration = Cash Paid + Assumed Mortgage / Debt Auto-exempt if Consideration ≤ $100 → file P-64B (HRS §247-3) No deductible base amount for prices above $100 Example A: $750,000 cash + $0 assumed = $750,000 Example B: $2,500,000 cash + $0 assumed = $2,500,000
Example A — $750,000 Cash
Taxable Consideration: $750,000 | Above $100 threshold — proceed to rate determination.
Example B — $2,500,000 Cash
Taxable Consideration: $2,500,000
3 Select the Rate Tier and Rate Column
Find the single tier whose price range contains the total consideration, then apply that tier’s rate to the entire amount — not just the excess above each threshold.[2] This is a non-marginal, non-progressive structure. A $1,200,000 sale is not split between Tier 2 and Tier 3; it falls entirely in Tier 3 and is taxed at the Tier 3 rate on all $1,200,000.
Two Rate Columns: Eligible vs. Ineligible
The lower eligible rate applies only when both conditions are met:[2]
- The property is a condominium or single-family residence (not land, commercial, or any other type), and
- The buyer is eligible for and will claim the county homeowner property-tax exemption (owner-occupant, primary residence).
If either condition fails, the ineligible rate applies automatically. LLCs, corporations, and trusts use the ineligible rate because they cannot claim a homeowner exemption. Vacant land always uses the ineligible rate regardless of the buyer’s plans. The buyer certifies eligibility on Form P-64A.
Rate Determination (HRS §247-2): Tier Price Range Eligible Ineligible 1 < $600,000 0.10% 0.15% 2 $600,000 – $999,999 0.20% 0.25% 3 $1,000,000 – $1,999,999 0.30% 0.40% 4 $2,000,000 – $3,999,999 0.50% 0.60% 5 $4,000,000 – $5,999,999 0.70% 0.85% 6 $6,000,000 – $9,999,999 0.90% 1.10% 7 $10,000,000+ 1.00% 1.25% Eligible rate: property = Condo or SFR AND buyer = owner-occupant Ineligible rate: all other cases (land, commercial, non-owner, LLC…) Rate applies to ENTIRE consideration — NOT marginal above each tier.
Example A — $750,000, SFR, Owner-Occupant
$750,000 falls in Tier 2 ($600,000–$999,999). SFR ✓ + homeowner-eligible ✓ → Eligible column → Rate: 0.20%
Example B — $2,500,000, Condo, Investor
$2,500,000 falls in Tier 4 ($2,000,000–$3,999,999). Condo ✓ but buyer not homeowner-eligible ✗ → Ineligible column → Rate: 0.60%
4 Compute the Tax, Round, and Apply the Minimum
Multiply the total consideration by the applicable rate to get the raw tax.[2] Then round to the nearest $0.10 and ensure the result is at least $1.00 — the statutory minimum per transaction. For clean dollar amounts (typical in Hawaii real estate), the raw tax will usually be an exact dollar figure requiring no rounding adjustment.
The non-marginal tier structure creates notable cliff effects at boundaries. At $599,999 eligible rate (0.10%), tax = $600.00. At $600,000, the rate jumps to 0.20%, tax = $1,200.00 — the same tier-boundary doubling occurs at every threshold. These cliffs should factor into any price negotiation near a tier boundary.
Tax Computation (HRS §247-2): Raw Tax = Consideration × Rate Rounded = ROUND(Raw Tax, nearest $0.10) Final Tax = MAX(Rounded, $1.00) ← $1.00 minimum Example A: $750,000 × 0.0020 = $1,500.00 → rounded $1,500.00 Example B: $2,500,000 × 0.0060 = $15,000.00 → rounded $15,000.00 Minimum tax illustration: $105 × 0.0010 = $0.105 → rounded $0.10 → minimum applied: $1.00 Tier boundary cliff: $599,999 × 0.0010 = $600.00 (Tier 1, eligible) $600,000 × 0.0020 = $1,200.00 (Tier 2, eligible) ← $600 jump
Example A — Honolulu SFR, Tier 2, Eligible 0.20%
Tax: $750,000 × 0.20% = $1,500.00
Recording fee (3-page deed, Regular System): $41.00 | All-in: $1,541.00
Effective rate: $1,500 ÷ $750,000 = 0.2000%
Example B — Maui Condo, Tier 4, Ineligible 0.60%
Tax: $2,500,000 × 0.60% = $15,000.00
If Example B buyer had been owner-occupant eligible: $2,500,000 × 0.50% = $12,500.00 — $2,500 saved by qualifying for the homeowner exemption.
Recording fee (3-page deed): $41.00 | All-in: $15,041.00
Effective rate: $15,000 ÷ $2,500,000 = 0.6000%
5 Check Exemptions, File Forms, and Record the Deed
Check all twelve HRS §247-3 exemptions before computing any tax. A valid exemption eliminates the conveyance tax entirely.[3] The parties file Form P-64B (Exemption Certificate) in place of P-64A, citing the specific §247-3 subsection and attaching any required supporting documents (divorce decree, prior P-64A for agreement-of-sale exemptions, merger documents, etc.).[6]
The Twelve Exemptions (HRS §247-3)
Government Transfer and Tax Sale — §247-3(1). Any conveyance to or from a federal, state, or county government entity, plus conveyances by a tax collector arising from a tax-lien sale, are exempt.[3]
Court-Ordered Foreclosure — §247-3(2). A deed issued pursuant to a court-ordered foreclosure proceeding — a judicial mortgage or lien foreclosure — is exempt.[3]
Spousal, Reciprocal Beneficiary, and Parent-Child Transfer — §247-3(3). Transfers between spouses, reciprocal beneficiaries, or between parent and child for nominal or no monetary consideration are exempt.[3] The consideration must truly be nominal; a below-market but non-trivial payment does not qualify. Common uses: adding a spouse to title, gifting property to an adult child, estate planning transfers.
Final Deed After Fully-Taxed Agreement of Sale — §247-3(4). When Hawaii real property is sold via installment agreement (agreement of sale) and the conveyance tax was fully paid when the agreement was executed, the final deed delivered at the end of the installment term is exempt — no second tax on the same transaction.[3] Attach the original P-64A certificate as proof to the P-64B.
Equal-Value Partition — §247-3(5). Partition of jointly held land — mutual or court-ordered — where each owner’s post-partition share equals their pre-partition proportionate value is exempt.[3] If one owner receives a higher-value parcel and pays the others for the difference, the excess payment is taxable.
Mortgage and Security Instrument — §247-3(6). A conveyance given solely to secure a debt (mortgage, deed of trust, security instrument) is exempt because it transfers only a security interest, not beneficial ownership.[3]
Testamentary Trust to Beneficiary — §247-3(9). A distribution from a trust created by will (testamentary trust) to a named beneficiary upon the trust creator’s death is exempt.[3]
Grantor’s Own Revocable Trust — §247-3(10). A transfer by a grantor to or from their own revocable living trust is exempt because the same individual remains the beneficial owner throughout.[3]
Corporate Merger and Consolidation — §247-3(11),(12). Property title shifts resulting from a statutory merger or consolidation of corporations, LLCs, or LLPs are exempt, as is the dissolution of a limited partnership that distributes property to a corporate general partner.[3]
Easement Only — §247-3(13). A conveyance that transfers only an easement right — no fee transfer — is exempt.[3]
Divorce and Court-Ordered Family Transfer — §247-3(15). Transfers between spouses or reciprocal beneficiaries pursuant to a divorce decree or court judgment are exempt regardless of the amount of consideration involved.[3] Attach a copy of the divorce decree or court order to the P-64B.
Transfer-on-Death (TOD) Deed — §247-3(16). Conveyances under Hawaiʻi’s statutory TOD deed law are exempt.[3]
Filing, Payment, and Recording
For taxable transfers, the seller completes Form P-64A, includes payment, and submits it to the Bureau of Conveyances before or at the time of recording.[5] The BOC will not accept a deed for recording without a P-64A (or P-64B) attached. For exempt transfers, Form P-64B citing the applicable §247-3 subsection is filed instead.[6]
The recording fee (Regular System) is $41.00 per document for 1–50 pages, or $106.00 for 51+ pages.[7] This is separate from and in addition to the conveyance tax. The BOC is at 1151 Punchbowl Street, Honolulu, HI 96813 · (808) 587-0147 · dlnr.hawaii.gov/boc.[7]
90-Day Deadline and Penalties
Tax must be paid within 90 days of the transaction date and always before recording.[4] Late payment triggers a penalty of 5% per month (or fraction) up to a maximum of 25% of tax due, plus 8% per year interest (0.667%/month) on the unpaid balance.[4]
Deadline and Penalty (HRS §247-4): Due: within 90 days of transaction date AND before recording Late penalty: 5% per month (or fraction), max 25% of tax Interest: 8%/year (0.667%/month) on unpaid balance Example — $15,000 tax paid 4 months late: Penalty = min(4 × 5%, 25%) × $15,000 = 20% × $15,000 = $3,000 Interest = 4 × 0.667% × $15,000 = $400.20 Total due = $15,000 + $3,000 + $400.20 = $18,400.20
Example A — Complete Summary (Honolulu SFR, Owner-Occupant)
Consideration: $750,000 | Tier 2 eligible 0.20% | Conveyance tax: $1,500.00
File Form P-64A before recording. Recording fee: $41.00. All-in: $1,541.00
Example B — Complete Summary (Maui Condo, Investor)
Consideration: $2,500,000 | Tier 4 ineligible 0.60% | Conveyance tax: $15,000.00
File Form P-64A before recording. Recording fee: $41.00. All-in: $15,041.00
Rate Reference Tables
| Sale Price Range | Eligible Rate (Owner-Occupant, Condo/SFR) | Ineligible Rate (Investor / Other Property) | Tax at Range Min (Eligible) | Tax at Range Min (Ineligible) |
|---|---|---|---|---|
| Less than $600,000 | 0.10% | 0.15% | $100.00 (on $100K) | $150.00 (on $100K) |
| $600,000 – $999,999 ← Ex. A | 0.20% | 0.25% | $1,200.00 (on $600K) | $1,500.00 (on $600K) |
| $1,000,000 – $1,999,999 | 0.30% | 0.40% | $3,000.00 (on $1M) | $4,000.00 (on $1M) |
| $2,000,000 – $3,999,999 ← Ex. B | 0.50% | 0.60% | $10,000.00 (on $2M) | $12,000.00 (on $2M) |
| $4,000,000 – $5,999,999 | 0.70% | 0.85% | $28,000.00 (on $4M) | $34,000.00 (on $4M) |
| $6,000,000 – $9,999,999 | 0.90% | 1.10% | $54,000.00 (on $6M) | $66,000.00 (on $6M) |
| $10,000,000 or more | 1.00% | 1.25% | $100,000.00 (on $10M) | $125,000.00 (on $10M) |
Rate applies to the entire consideration — not progressive/marginal. Highlighted rows correspond to Examples A and B.
| Scenario | Consideration | Rate | Tax Due |
|---|---|---|---|
| Honolulu SFR — owner-occupant (Ex. A) | $750,000 | 0.20% eligible | $1,500.00 |
| Maui Condo — investor (Ex. B) | $2,500,000 | 0.60% ineligible | $15,000.00 |
| Same Ex. A — investor buyer instead | $750,000 | 0.25% ineligible | $1,875.00 |
| Same Ex. B — owner-occupant buyer instead | $2,500,000 | 0.50% eligible | $12,500.00 |
| Kauaʻi luxury condo — owner-occupant | $10,000,000 | 1.00% eligible | $100,000.00 |
| Hawaiʻi Co. vacant land — any buyer | $5,000,000 | 0.85% ineligible* | $42,500.00 |
| Minimum tax scenario | $105 | 0.10% | $1.00 (min.) |
| Tier 1 / Tier 2 boundary — just below | $599,999 | 0.10% eligible | $600.00 |
| Tier 1 / Tier 2 boundary — just at | $600,000 | 0.20% eligible | $1,200.00 |
| Spousal transfer — nominal consideration | $1 | exempt §247-3(3) | $0.00 |
| Government transfer | any | exempt §247-3(1) | $0.00 |
| Grantor → own revocable trust | any | exempt §247-3(10) | $0.00 |
| Consideration ≤ $100 | $100 | exempt — threshold | $0.00 |
*Vacant land and all non-condo/SFR property always use the ineligible column regardless of buyer occupancy (HRS §247-2(a)(2)).
| Exemption | HRS §247-3 Cite | Form | Notes |
|---|---|---|---|
| Government Transfer / Tax Sale | §247-3(1) | P-64B | All government entities and tax-lien sales |
| Court-Ordered Foreclosure | §247-3(2) | P-64B | Judicial mortgage/lien foreclosure |
| Spouse / Reciprocal Beneficiary / Parent-Child | §247-3(3) | P-64B | Nominal or no consideration required |
| Final Deed (Agreement of Sale taxed) | §247-3(4) | P-64B + prior P-64A | Attach original tax certificate |
| Partition — Equal Value | §247-3(5) | P-64B | Post-partition value must equal pre-partition share |
| Mortgage / Security Instrument | §247-3(6) | P-64B | Solely to secure debt; no fee transfer |
| Testamentary Trust → Beneficiary | §247-3(9) | P-64B | Distribution from will-created trust |
| Grantor ↔ Own Revocable Trust | §247-3(10) | P-64B | Same beneficial owner before and after |
| Corporate Merger / Consolidation | §247-3(11),(12) | P-64B | Statutory merger; LP dissolution to corporate GP |
| Easement Only | §247-3(13) | P-64B | No fee transfer; easement right only |
| Divorce / Court-Ordered Transfer | §247-3(15) | P-64B + decree copy | Attach divorce decree or court order |
| Transfer-on-Death (TOD) Deed | §247-3(16) | P-64B | Under Hawaiʻi TOD deed statute |
References
- HRS Chapter 247 — Hawaii Conveyance Tax; Statewide Application; All Four Counties; §247-1 Definitions; No County Surcharges; Act 96 (2009) Rate Structure.
HRS Chapter 247 is the complete statutory authority for Hawaii’s real estate conveyance tax. Section 247-1 broadly defines “conveyances” to include deeds (warranty, quitclaim, bargain-and-sale), assignments of agreements of sale, leases and subleases for five years or more, gifts of real property, timeshare interests, and all other instruments transferring an interest in Hawaii real property. The tax applies uniformly across all four Hawaii counties — Honolulu (Oahu), Maui, Hawaiʻi (Big Island), and Kauaʻi — with identical state rate schedules. No county imposes a local surcharge above the state rates. The current seven-tier rate structure was established by Act 96 in 2009 and has remained unchanged through the 2025 legislative session. Practitioners should monitor each Hawaii legislative session for any bills amending HRS §247-2.
Hawaii Legislature: capitol.hawaii.gov — HRS Chapter 247 - HRS §247-2 — Seven Tiers; Eligible vs. Ineligible Columns; Full Consideration (Not Marginal); Assumed Debt Included; Round to Nearest $0.10; Minimum $1.00.
Section 247-2 is the core rate-setting provision. Subsection (a)(1) sets the ineligible rates (0.15%–1.25%); subsection (a)(2) sets the eligible rates (0.10%–1.00%) applicable only to condominiums and single-family residences purchased by a buyer who qualifies for the county homeowner property-tax exemption. The rate applies to the entire consideration — it is not a marginal/progressive bracket system. “Actual and full consideration” includes cash paid, assumed mortgage or debt, and any non-cash value exchanged. Tax is rounded to the nearest $0.10 with a minimum of $1.00 per transaction. The all-or-nothing tier structure creates cliff effects at each boundary: a sale at the upper edge of one tier and the lower edge of the next produces a substantial jump in tax for a minimal price difference.
Hawaii Legislature: HRS §247-2 - HRS §247-3 — Twelve Exemption Categories; Auto-Exempt ≤ $100; Government, Foreclosure, Spousal, Parent-Child, Agreement-of-Sale, Partition, Mortgage, Trust, Merger, Easement, Divorce, TOD Deed; File Form P-64B.
Section 247-3 lists all transfers exempt from the conveyance tax. Key subsections: §247-3(1) government and tax-sale conveyances; §247-3(2) court-ordered foreclosures; §247-3(3) spousal, reciprocal beneficiary, and parent-child transfers for nominal consideration; §247-3(4) final deeds after a fully-taxed agreement of sale; §247-3(5) equal-value partitions; §247-3(6) security instruments; §247-3(9) testamentary trust to beneficiary; §247-3(10) grantor to/from own revocable trust; §247-3(11),(12) statutory mergers and LP dissolutions; §247-3(13) easement-only conveyances; §247-3(15) divorce and court-ordered family transfers; §247-3(16) transfer-on-death deeds. In addition to these categorical exemptions, transfers at or below $100 consideration are automatically exempt under the statute. For every exempt transfer, Form P-64B (not P-64A) must be filed with the Bureau of Conveyances before recording, citing the specific subsection and including any required supporting documents.
Hawaii Legislature: HRS §247-3 - HRS §247-4 — Seller (Grantor) Liability; Exception for Government Sellers (Buyer Pays); 90-Day Deadline; 5%/Month Penalty (Max 25%); 8%/Year Interest on Late Payments.
Section 247-4 assigns payment responsibility and penalties. The grantor (seller) is primarily liable; when the grantor is a government entity, the grantee (buyer) must pay. The 90-day deadline runs from the transaction date — the later of the signing date or the date of last acknowledgment — and the tax must be paid before recording regardless of how many days remain on the 90-day clock. Late payment triggers a penalty of 5% per month (or fraction) up to a maximum of 25% of the tax due, plus interest at 8% per year (0.667% per month) from the original due date. Both penalty and interest are in addition to the underlying tax obligation. For a $15,000 tax paid four months late: penalty = 20% × $15,000 = $3,000; interest = 4 × 0.667% × $15,000 = $400.20; total due = $18,400.20.
Hawaii Legislature: HRS §247-4 - Hawaii Department of Taxation Form P-64A — Conveyance Tax Certificate; Required for All Taxable Transfers; Submitted with Payment to Bureau of Conveyances Before Recording; Available at tax.hawaii.gov.
Form P-64A (currently Rev. 2025) is the official Conveyance Tax Certificate for taxable transfers. It captures the transaction date, county, grantor and grantee names, total consideration (including assumed debt), property type, buyer’s occupancy/eligibility status, the applicable rate tier and percentage, and the computed tax. The seller (or their title/escrow agent) signs the form, certifies its accuracy, and submits it with payment to the Bureau of Conveyances before or simultaneously with recording. The BOC will not accept any deed for recording without a P-64A (or P-64B) attached. Forms and current instructions are available at the Department of Taxation website. Title companies typically provide P-64A as a standard closing document and handle submission as part of the closing process.
Hawaii DOT: tax.hawaii.gov — Conveyance Tax Forms - Hawaii Department of Taxation Form P-64B — Conveyance Tax Exemption Certificate; Required for All Exempt Transfers; Cite Specific HRS §247-3 Subsection; Attach Supporting Documents.
Form P-64B is filed in place of P-64A when a transfer qualifies for a HRS §247-3 exemption. No payment accompanies P-64B — it identifies the parties, property, consideration, and the specific §247-3 subsection claimed. Supporting documentation should be attached where applicable: divorce decree for §247-3(15) claims; original P-64A and prior tax certificate for §247-3(4) claims; merger agreement or dissolution certificate for §247-3(11)/(12) claims. Filing an unsupported P-64B — claiming an exemption that does not apply — can result in assessment of the full conveyance tax plus penalties and interest. The BOC treats P-64B as an acceptable pre-recording submission for exempt transfers.
Hawaii DOT: tax.hawaii.gov — Conveyance Tax Forms - Bureau of Conveyances (BOC) — Recording Fee Schedule; $41/Document (1–50 Pages); $106/Document (51+ Pages); Regular System and Land Court; 1151 Punchbowl St., Honolulu; dlnr.hawaii.gov/boc.
The Bureau of Conveyances (BOC), a division of the Hawaii Department of Land and Natural Resources (DLNR), records all real property instruments and receives P-64A/B submissions. Regular System recording fees: $41.00 per document for 50 pages or fewer; $106.00 for 51 or more pages. Land Court (Torrens system) recording fees differ and should be confirmed directly with the BOC. Recording fees are separate from and in addition to the conveyance tax — both are paid at or before recording but to different accounts. The BOC office is at 1151 Punchbowl Street, Honolulu, HI 96813, (808) 587-0147. Online resources at dlnr.hawaii.gov/boc include current fee schedules, recording instructions, and Land Court guidance.
Bureau of Conveyances: dlnr.hawaii.gov/boc - Hawaii Department of Taxation — Conveyance Tax Guidance, Administrative Rules, P-64A/B Instructions, Revenue Statistics; tax.hawaii.gov.
The Hawaii DOT administers the conveyance tax and publishes updated P-64A/B instructions, interpretive guidance on exemption eligibility, and the Hawaii Administrative Rules (HAR Title 18) implementing HRS Chapter 247. The DOT’s website at tax.hawaii.gov provides downloadable forms and guidance. Practitioners with questions about unusual transaction structures or exemption eligibility should contact the DOT Taxpayer Services division. Conveyance tax revenue flows to the state general fund; the DOT publishes annual tax statistics showing conveyance tax receipts by period, providing a useful proxy for Hawaii real estate market activity.
Hawaii DOT: tax.hawaii.gov - Hawaii County Homeowner Property-Tax Exemption — Condition for Eligible Conveyance Tax Rates; Buyer Must Occupy as Primary Residence and Certify Eligibility on P-64A; Each County Sets Its Own Exemption Threshold.
Whether the lower eligible conveyance tax column applies hinges on the buyer’s qualification for the county homeowner property-tax exemption — a real property tax reduction for owner-occupants. Each of Hawaii’s four counties administers its own program: Honolulu, Maui, Hawaiʻi, and Kauaʻi each set their own exemption amount and application procedures. For conveyance tax purposes, the buyer certifies on Form P-64A that they are purchasing a condo or SFR as a primary residence and will apply for the county homeowner exemption. A false certification to obtain the lower rate can result in reassessment plus penalties. LLCs, corporations, and trusts cannot claim a homeowner exemption and therefore always use the ineligible column. Vacation rentals, second homes, and non-resident investments similarly use the ineligible column because the buyer will not occupy the property as a primary residence.
Honolulu Real Property Tax: honolulupropertytax.com | Maui: mauicounty.gov - Act 96 (2009) — Original Establishment of Hawaii’s Current Seven-Tier Conveyance Tax Rate Structure; Rates Unchanged Since Enactment; Legislative History.
Act 96 of the 2009 Hawaii Legislative Session fundamentally restructured the conveyance tax from its prior two-bracket system into the current seven-tier, dual-column (eligible/ineligible) framework that remains in effect for 2026. The Act raised rates at higher price points, introduced the owner-occupant/investor distinction, and created the specific tier thresholds ($600K, $1M, $2M, $4M, $6M, $10M) still used today. No legislative amendments affecting the rates or tier structure were enacted in the 2010–2025 sessions. Practitioners should review session laws from each Hawaii Legislative Assembly (which meets annually starting in January) and monitor bills in the House and Senate finance/revenue committees for any proposed rate changes. The Hawaii Legislative Reference Bureau and the official Hawaii Legislature website (capitol.hawaii.gov) provide searchable access to session laws, current HRS, and proposed legislation.
Hawaii Legislature: capitol.hawaii.gov — 2009 Session Laws, Act 96
Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. Hawaii’s conveyance tax is governed by HRS Chapter 247 (§§247-1 through 247-4); rates and rules are current as of 2026. Verify current rates, exemption eligibility, Form P-64A/B requirements, and the 90-day payment deadline with the Hawaii Department of Taxation (tax.hawaii.gov) and the Bureau of Conveyances (dlnr.hawaii.gov/boc) before closing. Recording fees ($41/$106 per document) are separate from the conveyance tax. Consult a licensed Hawaii attorney or title professional for advice specific to your transaction.