Hawaii LLC Annual Report and Franchise Tax (2026)

Q: How much is the Hawaii LLC annual report fee?

The Hawaii annual report costs $12.50 when filed online through Hawaii Business Express and $15.00 when filed on paper. Both are paid to the DCCA Business Registration Division. Filing late adds a $10.00 penalty for each year the report is delinquent, and the LLC is out of good standing until it catches up.

Q: When is the Hawaii annual report due?

It is due in the calendar quarter that matches the LLC's registration date, and may be filed at any point during that quarter. The deadlines are March 31, June 30, September 30, and December 31. Because the quarter depends on your own registration date, there is no single statewide deadline for Hawaii entities.

Q: What is the general excise tax and does my LLC owe it?

The general excise tax is Hawaii's tax on business gross income, collected by the Department of Taxation rather than charged to customers like a sales tax. Most LLCs doing business in Hawaii must obtain a GET license and file returns. Rates vary by activity class and counties may add a surcharge, so confirm your rate with the Department.

Q: What happens if a Hawaii LLC misses the annual report?

The LLC accrues a $10.00 late fee per delinquent year, loses good standing, and can eventually be administratively dissolved by DCCA. While delinquent, it cannot obtain a certificate of good standing, which blocks bank onboarding, financing, and registration as a foreign LLC in other states. Reinstatement requires filing all missed reports and fees.

Q: Do I file the annual report with the Secretary of State?

No. Hawaii has no Secretary of State business registry. Business entities are registered with the Department of Commerce and Consumer Affairs, Business Registration Division. Annual reports, formation documents, and agent changes all go to DCCA, while tax filings go to the separate Hawaii Department of Taxation.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

Every Hawaii LLC files an annual report with the Department of Commerce and Consumer Affairs Business Registration Division. The fee is $12.50 filed online and $15.00 filed on paper, and the report is due during the calendar quarter that matches the LLC's registration date. Hawaii charges LLCs no franchise tax.

Quick Answer

Agency: DCCA Business Registration Division (BREG)
Filing fee: $12.50 online; $15.00 by mail
Due: In the quarter matching the registration date (Mar 31, Jun 30, Sep 30, or Dec 31)
Late fee: $10.00 per year delinquent
Franchise tax: None for LLCs (Hawaii's franchise tax reaches financial corporations)
Main state tax: General excise tax (GET), administered by the Department of Taxation
Where to file: Hawaii Business Express, hbe.ehawaii.gov/annuals

What the Hawaii Annual Report Is

The Hawaii annual report is a short confirmation filing that every registered limited liability company sends to the Department of Commerce and Consumer Affairs (DCCA), Business Registration Division. It is not a tax return and it does not report income. The report confirms the LLC's current name, principal office address, mailing address, registered agent, and the managers or members shown in the public record. Hawaii's LLC statute is the Uniform Limited Liability Company Act, Hawaii Revised Statutes Chapter 428, and DCCA publishes its LLC fee schedule under that chapter.

The report exists so the state register stays accurate between filings. If your LLC has moved, changed managers, or changed agents since the last report, the annual report is where those changes surface. For the underlying formation filing, see Hawaii Articles of Organization and how to form an LLC in Hawaii.

Annual Report Fee

DCCA charges $12.50 to file the annual report online through Hawaii Business Express and $15.00 to file it on paper. The online price is the lower of the two, and online filing posts to the register immediately rather than waiting on mail processing. Payment online is accepted by credit card, eCheck, or an eHawaii.gov subscriber account.

An LLC that misses its quarter is assessed a $10.00 late fee for each year it is delinquent. That penalty is small in isolation but compounds: an LLC three years behind owes three report fees plus three late fees, and it is not in good standing in the meantime, which blocks certificates of good standing, bank onboarding, and foreign registration in other states.

The Quarterly Due Date

Hawaii does not use one statewide deadline. Instead, each entity's annual report is due in the calendar quarter that matches its registration date, and it may be filed at any time during that quarter. The four windows are:

Registration date falls in	Report quarter	Deadline
January - March	Q1	March 31
April - June	Q2	June 30
July - September	Q3	September 30
October - December	Q4	December 31

Deadlines run to midnight Hawaii Standard Time on the last day of the quarter. Because the window is tied to your own registration date rather than a shared date, calendar reminders copied from another state's schedule will be wrong. Check the entity record in the DCCA business search to confirm which quarter applies to your LLC, the same record covered in Hawaii business entity search.

How to File

File online at Hawaii Business Express (hbe.ehawaii.gov/annuals). You need the LLC's file number, which appears on the DCCA business search record and on the courtesy reminder DCCA sends. The system pre-fills the current register data; you correct anything that has changed, confirm the managers or members, and pay. Paper filers use the annual report form supplied by BREG and mail it with the $15.00 fee.

Two changes are commonly handled through the report itself: a new principal office address and a change of managers. A change of registered agent is a separate filing - see Hawaii registered agent requirements for the rules on who may serve and what address is acceptable.

Does Hawaii Charge LLCs a Franchise Tax?

No. Hawaii imposes no franchise tax on limited liability companies. Hawaii's franchise tax is a narrow tax on banks and other financial corporations, not a general entity-level charge on LLCs the way Delaware's flat annual tax or California's franchise tax works. A Hawaii LLC's recurring state obligations are the annual report fee and whatever tax accounts its actual activity requires.

The tax that most Hawaii businesses actually deal with is the general excise tax (GET), administered by the Hawaii Department of Taxation. GET is levied on the business's gross income rather than on the customer as a sales tax, counties may add a surcharge, and rates vary by activity class - confirm the current rate and county surcharge for your activity with the Department of Taxation before pricing work. Businesses register for a GET license through Hawaii Tax Online.

Income Tax Treatment

Hawaii follows the federal classification of the entity. A single-member LLC that has made no election is disregarded, so its income lands on the owner's federal Schedule C and flows to the Hawaii individual return. A multi-member LLC is a partnership by default and files a partnership return. An LLC that elects corporate treatment - see S-corp election in Hawaii - files as a corporation for both federal and Hawaii purposes.

None of these income-tax paths replace the annual report. The report is a registry filing with DCCA; income and excise taxes are filed with the Department of Taxation; and federal returns go to the IRS. Keeping the three agencies separate in your records is the simplest way to avoid a missed deadline. For the federal side, see how to get an EIN and the business tax hub.

What Happens If You Do Not File

An LLC that stops filing annual reports falls out of good standing and is eventually subject to administrative dissolution by DCCA. Administrative dissolution ends the LLC's authority to carry on business other than winding up, and the name is released for others to claim. Reinstatement generally requires filing every delinquent report, paying each report fee plus the $10.00 per-year late fee, and submitting a reinstatement application.

The practical cost is usually indirect. Lenders, landlords, payment processors, and out-of-state registries ask for a certificate of good standing, and DCCA will not issue one to a delinquent entity. If your LLC is winding down on purpose, file the proper dissolution instead of simply abandoning the reports - see how to dissolve an LLC in Hawaii.

Annual Compliance Checklist

Confirm your report quarter from the DCCA record, not from a generic calendar.
File online for $12.50; keep the confirmation with your records.
Verify the registered agent still consents to serve and the address is current.
Keep the GET license active and file GET returns on the schedule the Department of Taxation assigns.
Track federal deadlines separately; a Hawaii report filing does not extend any IRS date.
Update the Hawaii operating agreement when ownership changes.

Frequently Asked Questions

How much is the Hawaii LLC annual report fee?

$12.50 filed online through Hawaii Business Express, $15.00 filed on paper. Late filing adds $10.00 for each year delinquent. See Hawaii LLC cost for the full fee picture.

When is the Hawaii annual report due?

In the calendar quarter matching your LLC's registration date - March 31, June 30, September 30, or December 31. There is no single statewide deadline.

Does a Hawaii LLC pay franchise tax?

No. Hawaii's franchise tax reaches banks and financial corporations, not LLCs. The recurring costs are the report fee and applicable tax accounts.

What is the general excise tax and does my LLC owe it?

GET is Hawaii's tax on business gross income. Most LLCs operating in Hawaii need a GET license and file returns with the Department of Taxation. Rates vary by activity and county.

What happens if a Hawaii LLC misses the annual report?

It owes $10.00 per delinquent year, loses good standing, and may be administratively dissolved. See Hawaii dissolution if you are closing on purpose.

Do I file the annual report with the Secretary of State?

No. Hawaii has no Secretary of State business registry - DCCA's Business Registration Division holds the record.

Sources

Hawaii DCCA, Business Registration Division - Fees, Uniform Limited Liability Company Act, Chapter 428 (annual report fee).
Hawaii DCCA - Third Quarter Annual Business Reports Due (quarterly filing windows, September 30 deadline).
Hawaii DCCA - First Quarter Annual Business Reports Due (March 31 deadline, online filing).
Hawaii DCCA - Information for Domestic Limited Liability Companies (annual report requirement and fee).
State of Hawaii - Hawaii Business Express annual report filing.
Hawaii Department of Taxation - General Excise Tax (GET) Information.
Hawaii Department of Taxation - Hawaii Tax Online and business registration.
IRS - Limited Liability Company (LLC) (federal classification).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute (Cornell) - 26 CFR 301.7701-3 (entity classification election).

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