How to Form an LLC in Hawaii: Steps & Cost (2026)

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

You form a Hawaii LLC by filing Articles of Organization (Form LLC-1) with the DCCA Business Registration Division and paying the $50 filing fee, online through Hawaii Business Express or by mail. You must appoint a registered agent, obtain a General Excise Tax license, and file a $15 annual report each year.

Quick Answer

Form
Articles of Organization (Form LLC-1)
Filing fee
$50 (+ $1 State Archives fee), 2026
Agency
DCCA Business Registration Division - Hawaii Business Express
Registered agent
Required - Hawaii address, must accept service
Tax
General Excise Tax (GET) license - $20 - Dept. of Taxation
Annual report
$15 paper / $12.50 online - due by quarter-end anniversary

Hawaii Agency and Form: DCCA, Form LLC-1

A Hawaii LLC is created by filing Articles of Organization with the Department of Commerce and Consumer Affairs (DCCA), Business Registration Division. The correct document for a limited liability company is Form LLC-1, and the division's acceptance of it is the legal act that brings the LLC into existence under the Hawaii Uniform Limited Liability Company Act (Hawaii Revised Statutes Chapter 428). Form LLC-1 asks for the LLC's name, the mailing and principal address, the registered agent, whether the company is member-managed or manager-managed, the members or managers, and the organizer.

The name must contain an LLC designator - such as "LLC," "L.L.C.," or "Limited Liability Company" - and must be distinguishable from names already registered. You search names and file through Hawaii Business Express, the state's online business portal, which is the fastest route; a paper Form LLC-1 by mail or in person is also accepted. This guide covers the Hawaii process; for the national overview, see how to form an LLC and the general concept of the articles of organization.

How to Form a Hawaii LLC, Step by Step

Forming a Hawaii LLC is a five-step process centered on Form LLC-1. Each step corresponds to a requirement of the Hawaii Uniform Limited Liability Company Act, the Department of Taxation, or a federal tax rule.

  1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already registered with the DCCA. Verify availability in the business name search. Confirm the name also does not infringe a federal trademark.
  2. Appoint a Hawaii registered agent. Every LLC must designate a registered agent located in Hawaii who can accept service of process. You name the agent on Form LLC-1.
  3. File the Articles of Organization (Form LLC-1). Submit Form LLC-1 to the DCCA Business Registration Division and pay the $50 filing fee (plus a $1 State Archives preservation fee). File online through Hawaii Business Express for the quickest turnaround, or send the form by mail. Once accepted, your LLC legally exists.
  4. Get a General Excise Tax (GET) license. Register with the Hawaii Department of Taxation using Form BB-1 to obtain a GET license for a $20 one-time fee before you make sales.
  5. Get an EIN, adopt an operating agreement, and file the annual report. Apply for a free federal EIN, adopt a Hawaii operating agreement, and file the $15 annual report each year by the end of the quarter containing your registration anniversary.

After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent, GET license, and annual report current.

Hawaii LLC Filing Fees (2026)

The core cost of a Hawaii LLC is the $50 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the DCCA Business Registration Division fee schedule or the Department of Taxation. Amounts are effective for 2026 and are set by the state, not by any filing service. For a full breakdown, see how much a Hawaii LLC costs.

ItemFormFee (2026)Agency
Articles of Organization (create the LLC)Form LLC-1$50 (+ $1 archives)DCCA BREG
Expedited processingAdd-on+$25DCCA BREG
Annual reportHawaii Business Express$15 paper / $12.50 onlineDCCA BREG
General Excise Tax licenseForm BB-1$20 (one-time)Dept. of Taxation
Federal EINIRS Form SS-4$0 (free)IRS

Expedited review is available for an added fee if you need faster handling. Because name-reservation, change-of-agent, and certified-copy fees can change, confirm the current amount on the DCCA fee schedule before you file.

Hawaii Registered Agent Requirement

A Hawaii registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The Hawaii Uniform Limited Liability Company Act requires every domestic LLC to designate and continuously maintain a registered agent in Hawaii. You name the initial agent directly on Form LLC-1.

The agent must be located in Hawaii - either an individual who resides in the state or a domestic or qualified foreign entity with a Hawaii business address - and must be available to accept service during business hours. You may act as your own registered agent, name a member or manager, or hire a commercial registered agent service. To change agents later, you file a statement of change with the DCCA; confirm the current fee on the fee schedule. Failing to maintain a registered agent can lead to administrative dissolution of the LLC. See Hawaii registered agent requirements and the national registered agent overview.

Hawaii Annual Report

Hawaii requires every LLC to file an annual report with the DCCA Business Registration Division to confirm the company's current name, address, registered agent, and managers. The fee is $15 by paper or $12.50 filed online through Hawaii Business Express. Unusually, the due date is tied to the calendar quarter that contains the LLC's registration anniversary: reports are due by the end of that quarter (March 31, June 30, September 30, or December 31).

If you miss the deadline, the LLC falls out of good standing and the DCCA can administratively dissolve the entity after notice, which strips its authority to do business under its name. Reinstatement generally requires filing the delinquent report and any reinstatement paperwork the division requires. For the full schedule and reinstatement steps, see the Hawaii annual report guide.

Hawaii State Taxes and General Excise Tax

Hawaii does not impose a separate LLC franchise tax. Instead, an LLC's income flows through to how the IRS classifies it: by default, a single-member LLC is a disregarded entity taxed on the owner's return, and a multi-member LLC is a partnership. That income is then subject to Hawaii income tax. An LLC that elects to be taxed as a corporation (including an S-corporation) files the corresponding Hawaii return instead.

Hawaii has no sales tax. Instead, it imposes a General Excise Tax (GET) on a business's gross income - generally 4% statewide, plus any applicable county surcharge (for example, on Oahu). Most LLCs must register for a GET license using Form BB-1 for a $20 one-time fee before doing business. GET is a tax on the seller's gross receipts rather than a tax added to the buyer, though businesses commonly pass it along. Rates and surcharges are set by statute and can change, so confirm current figures with the Department of Taxation. For the mechanics of pass-through, GET, and corporate filing, see Hawaii LLC tax filing and the national business tax hub.

EIN, GET License, and Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. Most Hawaii LLCs need an EIN, and one is required if the LLC has more than one member or any employees. A single-member LLC with no employees can sometimes use the owner's Social Security number, but an EIN keeps business and personal finances separate - see whether you need an EIN for a bank account.

Hawaii has no single general statewide business license, but the GET license functions as the baseline registration nearly every business must hold, and many counties and regulated professions require their own permits or licenses. Check the requirements for your activity and island before you open. See business licenses in Hawaii and the national business license overview, plus trade names (DBAs) if you will operate under a name other than the LLC's legal name.

Penalties for Missing Hawaii Requirements

Missing Hawaii requirements carries real consequences. If an LLC fails to file its annual report, the DCCA may administratively dissolve the entity after notice - the company loses good standing and the exclusive right to its name, and continuing to do business as a dissolved LLC can expose members to personal liability. Reinstatement generally requires filing the delinquent report and correcting the problem.

Separately, failing to maintain a registered agent is a ground for administrative dissolution, and failing to register for or remit GET can trigger penalties and interest from the Department of Taxation. Keeping your registered agent, annual report, and GET account current is the simplest way to avoid all of these outcomes.

Closing a Hawaii LLC

To close a Hawaii LLC properly, you wind up the business, settle debts, file final federal and Hawaii tax returns, close your GET account, and file Articles of Termination with the DCCA Business Registration Division. Simply abandoning the LLC leaves the annual report obligation running and can lead to administrative dissolution on the state's terms. See how to dissolve an LLC in Hawaii for the full wind-up and termination steps, and the national dissolution hub.

Frequently Asked Questions

How much does it cost to start an LLC in Hawaii?

The Articles of Organization (Form LLC-1) filing fee is $50, plus a $1 State Archives fee, paid to the DCCA. A GET license costs $20, and the annual report is $15 by paper or $12.50 online. See Hawaii LLC cost.

What form do I file to create a Hawaii LLC?

Articles of Organization, Form LLC-1, with the DCCA Business Registration Division. File it online through Hawaii Business Express or by mail with the $50 fee.

Does a Hawaii LLC need a registered agent?

Yes. Every Hawaii LLC must maintain a registered agent located in Hawaii to accept service of process. You name the agent on Form LLC-1.

What is the Hawaii General Excise Tax?

Hawaii has no sales tax; it imposes a General Excise Tax (GET) on business gross income, generally 4% plus any county surcharge. Most LLCs get a GET license using Form BB-1 for a $20 one-time fee.

When is the Hawaii annual report due?

By the end of the calendar quarter that contains the LLC's registration anniversary. The fee is $15 by paper or $12.50 online through Hawaii Business Express.

How is a Hawaii LLC taxed?

By default a single-member LLC is a disregarded entity and a multi-member LLC is a partnership, with income passing through to the owners and subject to Hawaii income tax, plus GET on gross income.

Related

Sources

  1. DCCA Business Registration Division - Domestic Limited Liability Company (Form LLC-1, registered agent).
  2. DCCA Business Registration Division - Domestic LLC Forms (Form LLC-1, annual report).
  3. DCCA Business Registration Division - Registration Fees ($50 filing; $25 expedite; $15 / $12.50 annual report).
  4. State of Hawaii - Form LLC-1 Instructions (PDF) ($50 fee; $1 archives fee).
  5. Hawaii Department of Taxation - General Excise Tax and business tax licensing.
  6. Justia - HRS Chapter 428 (Uniform Limited Liability Company Act).
  7. Justia - HRS Chapter 237 (General Excise Tax Law).
  8. Justia - HRS Chapter 235 (Income Tax Law).
  9. IRS - Limited Liability Company (LLC) (federal default classification).
  10. IRS - Get an Employer Identification Number (free EIN).
  11. IRS - Single Member Limited Liability Companies (disregarded-entity default).
  12. IRS - About Form 2553 (S-corp election).
  13. Cornell Legal Information Institute - Limited Liability Company (LLC) (Wex definition).

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 DCCA Business Registration Division and the Hawaii Department of Taxation before acting.