What is the self-employment tax rate in Hawaii?

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

The self-employment tax rate is 15.3% of net earnings from self-employment: 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare with no cap. It is a federal tax, so the rate is the same in Hawaii as in every other state.

Quick facts

SE tax rate: 15.3% of net earnings from self-employment
Breakdown: 12.4% Social Security (up to wage base) + 2.9% Medicare (no cap)
High earners: Extra 0.9% Additional Medicare Tax above IRS thresholds
Federal form: Schedule SE with Form 1040; pay via Form 1040-ES
Hawaii income tax: Progressive state income tax on net earnings (Dept. of Taxation)
Hawaii GET: General Excise Tax on gross income, generally 4% (4.5% on Oahu)

The same question in every other state

This requirement is set at state level, so the answer changes when you cross a state line. Below is how 33 other states answer the same question, each linked to the page that cites the agency it came from. The full breakdown is on How to Form an LLC.

State	Answer
Alabama	Alabama does not have a separate state self-employment tax. Self-employed individuals pay the federal self-employment tax rate of 15.3% (12.4% for Social Security up to the annual limit, and 2.9% for Medicare) on net earnings, plus Alabama state income tax at graduated rates up to 5%.
Alaska	Alaska does not have a state income tax, so there is no state self-employment tax. The federal self-employment tax rate is 15.3% on net earnings up to the Social Security wage base ($174,900 for 2026) and 2.9% on all net earnings above that amount for Medicare.
Arizona	Arizona does not have a separate state self-employment tax. Self-employed individuals pay the federal self-employment tax rate of 15.3% (12.4% for Social Security up to the annual limit, and 2.9% for Medicare) on net earnings, plus Arizona state income tax at applicable rates.
Arkansas	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Arkansas adds no separate SE tax, only its regular state income tax on your profit.
Colorado	The federal self-employment tax rate is 15.3% - 12.4% for Social Security up to the annual wage base and 2.9% for Medicare. Colorado has no separate self-employment tax, only its flat state income tax on the same profit.
Connecticut	The federal self-employment tax rate is 15.3% (12.4% for Social Security up to the annual limit, plus 2.9% for Medicare). Connecticut state income tax rates for individuals range from 3% to 6.99% for 2026, applied to taxable income.
Delaware	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Delaware adds no separate SE tax, only its regular state income tax on your profit.
Georgia	The federal self-employment tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare) and is the same in Georgia as everywhere. Georgia income tax is separate: a flat individual income tax being phased down toward 4.99%.
Idaho	The self-employment tax rate is a federal 15.3% (12.4% Social Security plus 2.9% Medicare). It is the same in every state, including Idaho; states do not levy their own SE tax.
Illinois	The federal self-employment tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare) and is the same in Illinois as everywhere. Illinois income tax is separate: a flat 4.95% individual income tax.
Indiana	The self-employment tax is a federal tax of 15.3% on net self-employment earnings: 12.4% for Social Security up to the annual wage base and 2.9% for Medicare on all earnings. Indiana does not add its own self-employment tax, but you still owe Indiana income tax.
Kentucky	The federal self-employment tax rate is 15.3% (12.4% for Social Security up to the annual wage base, plus 2.9% for Medicare). Kentucky separately levies a flat individual income tax on your net earnings, administered by the Kentucky Department of Revenue.
Louisiana	The federal SE tax rate is 15.3% - 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare. Louisiana does not add a separate SE tax, but it taxes the same profit through state income tax.
Maryland	The self-employment tax is a federal 15.3% (12.4% Social Security up to the wage base plus 2.9% Medicare). Maryland has no separate SE tax, but your earnings face Maryland state and local county income tax.
Michigan	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Michigan adds no separate SE tax, only its flat individual income tax on your profit, and some Michigan cities add a local income tax.
Minnesota	The federal self-employment tax rate is 15.3% (12.4% for Social Security up to the annual wage base, plus 2.9% for Medicare). Minnesota separately imposes a graduated individual income tax with multiple brackets, administered by the Minnesota Department of Revenue.
Mississippi	The federal self-employment tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare) and is the same in Mississippi as everywhere. Mississippi income tax is separate: a flat individual income tax (being phased down).
New Jersey	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. New Jersey adds no separate SE tax, only its regular state income tax on your profit.
New Mexico	The self-employment tax is a federal 15.3% - 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare. New Mexico does not add its own SE tax, but it does impose state income tax and gross receipts tax.
New York	The self-employment tax rate is 15.3% federally, made up of 12.4% Social Security on net earnings up to the annual wage base and 2.9% Medicare on all net earnings. New York has no separate self-employment tax, but self-employment income is also subject to New York State income tax.
North Carolina	The federal self-employment tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare) and is the same in North Carolina as everywhere. North Carolina income tax is separate: a flat individual income tax scheduled to decline.
North Dakota	The rate is the federal 15.3 percent: 12.4 percent for Social Security plus 2.9 percent for Medicare. It applies to net earnings from self-employment of $400 or more.
Ohio	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Ohio adds no separate SE tax, only its regular state income tax on your profit.
Oklahoma	Self-employment tax is a federal 15.3% (12.4% Social Security up to the wage base plus 2.9% Medicare). Oklahoma has no separate SE tax, but your earnings face Oklahoma's graduated state income tax.
Rhode Island	The federal SE tax rate is 15.3% - 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare. Rhode Island does not add a separate SE tax, but it taxes the same profit through state income tax.
South Carolina	The federal self-employment tax rate is 15.3% (12.4% for Social Security up to the annual wage base, plus 2.9% for Medicare). South Carolina separately imposes a graduated individual income tax, with a top marginal rate applied to higher income, administered by the South Carolina Department of Revenue.
South Dakota	The federal self-employment tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare) and is the same in South Dakota as everywhere. South Dakota income tax is separate: no state individual income tax.
Tennessee	The federal rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Because Tennessee imposes no general individual income tax, that federal tax is the main tax on a Tennessee freelancer's profit.
Texas	The federal rate is 15.3 percent, made up of 12.4 percent for Social Security and 2.9 percent for Medicare. The Social Security portion applies only up to an annual wage base the IRS adjusts each year.
Washington	15.3% - the federal rate under 26 U.S.C. 1401, made up of 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare with no cap.
West Virginia	The federal rate is 15.3 percent: 12.4 percent for Social Security plus 2.9 percent for Medicare, applied to net earnings of $400 or more. The Social Security portion stops at an annual wage base the IRS adjusts each year, and an additional 0.9 percent Medicare tax applies above filing-status thresholds.
Wisconsin	The federal self-employment tax rate is 15.3 percent of net earnings: 12.4 percent Social Security up to the annual wage base plus 2.9 percent Medicare with no cap. Wisconsin adds no separate SE tax, only its graduated individual income tax on your business profit.
Wyoming	The federal rate is 15.3% - 12.4% for Social Security up to the annual wage base plus 2.9% for Medicare - applied to 92.35% of net profit from self-employment. Wyoming adds nothing, because the state has no individual income tax.

Full context for Hawaii

This page answers one question. The complete Hawaii guide -- covering the surrounding requirements, the forms, the agency, and what happens if you get it wrong -- is at Self-Employment Tax in Hawaii (2026).

Sources

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 and fees change; verify current requirements with the relevant government agency before acting.