How to Get a Business License in Hawaii (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Hawaii has no single general business license, but nearly every business must obtain a General Excise Tax (GET) license by filing Form BB-1 with the Hawaii Department of Taxation and paying a one-time $20 registration fee. You can register online through Hawaii Tax Online, and the license does not expire once issued.

Hawaii's Main Requirement: The GET License

Unlike many states, Hawaii does not issue a single, all-purpose "business license." Instead, the central requirement for almost anyone doing business in the state is the General Excise Tax (GET) license, administered by the Hawaii Department of Taxation. Under Hawaii Revised Statutes Chapter 237, every person who engages in business in Hawaii - including corporations, LLCs, partnerships, and sole proprietors - must register for and hold a GET license before earning business income. This applies whether you sell goods, provide services, rent property, or work as an independent contractor. For the national picture, see our overview of business licenses.

The GET license is obtained by filing Form BB-1, the Basic Business Application, and paying a one-time $20 registration fee. The same Form BB-1 also registers you for other Hawaii tax accounts you may need, such as the transient accommodations tax (for short-term rentals), employer withholding, or the rental motor vehicle tax. Once issued, the GET license does not expire and does not require annual renewal, though you must keep filing and paying GET on your gross income. If you are also forming an entity, review how to form an LLC in Hawaii alongside this step.

How to Register for a Hawaii GET License, Step by Step

Getting set up to do business in Hawaii is a short sequence built around Form BB-1. Sole proprietors can often complete it in a single sitting; entities have one extra registration step first.

1. Register your business entity if needed. If you operate as an LLC or corporation, first register with the DCCA Business Registration Division through the state business registry. Sole proprietors and general partnerships skip this and go straight to GET registration.
2. Get a federal EIN. Apply for a free federal Employer Identification Number (EIN) from the IRS. A sole proprietor with no employees may use a Social Security number or ITIN instead of an EIN.
3. Complete Form BB-1. Fill out the Basic Business Application to register for the GET license. On the same form, add any other tax accounts your activity requires, such as transient accommodations tax or employer withholding.
4. Submit and pay the $20 fee. File Form BB-1 online through Hawaii Tax Online for the fastest processing, or submit it by mail, and pay the one-time $20 GET registration fee to the Department of Taxation.
5. Add county and professional licenses. Obtain any professional or vocational license and any county or local permit your specific business needs before you begin operating.

After registering, you will receive your GET license (Form GEW-TA-RV-6 or a license number) and can begin filing periodic GET returns. Keep your license number handy - many vendors, landlords, and county offices ask for it.

Hawaii Business License and Registration Fees (2026)

The GET license fee is modest, but a new business may pay several small state charges depending on structure. The table below lists the common state fees, each verified against the Department of Taxation or the DCCA. Amounts are effective for 2026 and are set by the state, not by any filing service.

Fees for entity registration and DBA filings are set by the DCCA and can change, so confirm the current amount on the Business Registration Division's fee schedule before you file. See Hawaii DBA filing for trade-name details.

General Excise Tax vs. Sales Tax

Hawaii is one of the few states with no traditional retail sales tax. In its place is the General Excise Tax, which is legally different: it is a tax on the gross income of the business rather than a tax added to the buyer's purchase. Because it falls on the seller, the GET applies broadly - to services, commissions, rents, and wholesale transactions, not just retail goods. Many businesses choose to pass the GET on to customers as a visible surcharge, but the legal obligation to pay it stays with the business.

The general GET rate is 4%. Wholesale and certain intermediary transactions are taxed at a lower 0.5% rate. On top of the state rate, most counties impose a county surcharge of up to 0.5%; on Oahu (the City and County of Honolulu) that makes the effective rate 4.5%. Because you owe GET on gross income even when a transaction is unprofitable, tracking it accurately matters. For federal and state income tax treatment of your entity, see Hawaii LLC tax filing and the general business tax guide.

Business Entity Registration (DCCA)

Registering for GET is not the same as forming a legal entity. If you want a limited liability company or corporation, you register that entity separately with the Business Registration Division of the Hawaii Department of Commerce and Consumer Affairs (DCCA), generally through the Hawaii Business Express online portal. A domestic LLC files Articles of Organization (Form LLC-1) for a $50 fee; corporations file Articles of Incorporation. Sole proprietors and general partnerships do not register an entity and can proceed directly to the GET license.

Registered entities must also appoint a registered agent in Hawaii and, in most cases, file an annual report with the DCCA to stay in good standing. If you operate under a name different from your legal name, you may register a trade name (DBA). You can confirm name availability and an entity's status using the Hawaii business entity search. For a step-by-step formation walkthrough, see how to form an LLC in Hawaii.

Professional and County Licenses

Beyond the GET license, some businesses need occupational or local authorization. The DCCA's Professional and Vocational Licensing (PVL) Division licenses dozens of regulated occupations - contractors, real estate agents, cosmetologists, electricians, security guards, and many health and financial professions among them. If your field is regulated, you must hold the relevant PVL license before offering those services, in addition to your GET license.

Hawaii's four counties - Honolulu, Hawaii, Maui, and Kauai - may also require their own permits, particularly for activities like food service, liquor sales, building and zoning, signage, or short-term vacation rentals. There is no statewide general business permit at the county level, so requirements vary by island and by activity. Check with your county's business or planning office for permits tied to your location. If you plan to protect a brand name, a state trade name is not the same as a federal trademark; see our trademark guide.

Penalties for Operating Without a GET License

Doing business in Hawaii without registering for GET is a violation of the tax law. The Department of Taxation can assess the unpaid General Excise Tax on all of your gross income for the period you operated, plus penalties and interest. Because GET applies to gross receipts, an unregistered business can accumulate a substantial liability even if it earned little net profit. Failure to file or pay can also lead to additional civil penalties and, in serious cases, criminal exposure.

Operating a regulated profession without the required PVL license, or ignoring county permit rules, carries its own fines and can result in cease-and-desist orders. The straightforward way to stay compliant is to register for GET before your first sale, keep the license number on file, and file GET returns on schedule. If you later stop doing business, cancel your GET license and, for an entity, follow the steps to dissolve it properly so tax obligations do not keep running. Freelancers should also review DBA basics and their federal filing duties.

Frequently Asked Questions

Does Hawaii have a general business license?

No. Hawaii does not issue a single statewide general business license. Instead, almost every person doing business in Hawaii must obtain a General Excise Tax (GET) license from the Department of Taxation before making sales or earning income.

How much does a Hawaii GET license cost?

The GET license has a one-time registration fee of $20, paid to the Hawaii Department of Taxation when you file Form BB-1. The license does not expire and needs no annual renewal.

What form do I file for a Hawaii business license?

You file Form BB-1, the Basic Business Application, with the Department of Taxation. The same form registers you for the GET license and for other accounts like transient accommodations tax or employer withholding.

What is Hawaii's General Excise Tax?

The GET is a tax on a business's gross income, not a sales tax on buyers. The general rate is 4%, and counties may add a surcharge of up to 0.5%, making the effective rate on Oahu 4.5%.

Do sole proprietors need a Hawaii GET license?

Yes. Sole proprietors, independent contractors, and freelancers doing business in Hawaii must obtain a GET license by filing Form BB-1, even though they do not register a separate entity with the state.

Where do I register a Hawaii LLC or corporation?

Entities register with the DCCA Business Registration Division through the Hawaii Business Express portal. This is separate from getting a GET license from the Department of Taxation.

Related

• Business licenses (cluster hub)
• How to form an LLC in Hawaii
• Hawaii registered agent requirements
• How to get an EIN
• Hawaii LLC tax filing
• Business license in California (sibling)
• Business license in Texas (sibling)

Sources

1. Hawaii Department of Taxation - General Excise Tax (GET) (license requirement; 4% general rate; gross-income basis).
2. Hawaii Department of Taxation - Form BB-1, Basic Business Application (PDF) ($20 GET registration fee; combined tax registration).
3. Hawaii Department of Taxation - County Surcharge on General Excise Tax (up to 0.5%; 4.5% effective on Oahu).
4. Hawaii Department of Taxation - An Introduction to the General Excise Tax (Brochure, PDF).
5. Hawaii Department of Taxation - Hawaii Tax Online e-Services (online registration and filing).
6. Hawaii Department of Taxation - General Excise / Use Tax Forms (GET returns and schedules).
7. Hawaii DCCA - Business Registration Division (BREG) (entity registration; Articles of Organization).
8. Hawaii DCCA - Register a New Business (LLC and corporation filing fees).
9. Hawaii DCCA - Professional and Vocational Licensing (PVL) (regulated occupations).
10. Hawaii Business Express - Start a Business Online (Hawaii Business Express portal).
11. Hawaii Revised Statutes - Section 237-9, Licenses; penalties (GET license requirement).
12. Hawaii Revised Statutes - Chapter 237, General Excise Tax Law.
13. Hawaii Revised Statutes - Section 237-13, Imposition of tax (rates).
14. IRS - Apply for an Employer Identification Number (EIN) (free federal EIN).
15. IRS - Business Structures (federal treatment of sole proprietors and LLCs).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Hawaii Department of Taxation and the DCCA before acting.