Updated October 5, 2026. Quick answer: No. Hawaii has no inheritance tax for a death in 2026. A Department of Taxation announcement says “Hawaii has neither an inheritance tax nor a gift tax”, and the 2025 Form M-6 instructions say the same. Hawaii taxes estates instead.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Hawaii promissory note.
Hawaii inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Taxation says Hawaii has neither an inheritance tax nor a gift tax (2005 announcement; the 2025 Form M-6 instructions say the same) |
| State estate tax | Yes: a Hawaii estate and generation-skipping transfer tax, with an excludable amount of $5,490,000 per the 2025 Form M-6 instructions |
| Source | Hawaii Department of Taxation; IRS Revenue Procedure 2025-32 |
What the Hawaii documents say
The Department of Taxation’s 2025 instructions for Form M-6, the Hawaii Estate Tax Return, say Hawaii has no gift tax or inheritance tax, but “it does have an estate tax for estates of decedents” dying after January 25, 2012.
A Department announcement from 2005 says “Hawaii has neither an inheritance tax nor a gift tax”.
What an heir in Hawaii still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Hawaii does levy an estate tax, paid by the estate and not by an heir. The Form M-6 instructions give “the excludable amount of $5,490,000” for the decedent. CMG’s Hawaii estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Hawaii 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Hawaii documents are
Read on October 5, 2026: Instructions Form M-6 (Rev. 2025), Hawaii Estate Tax Return (Hawaii Department of Taxation, dated 2025); Department of Taxation Announcement No. 2005-20, Hawaii’s Estate and Transfer Tax (Hawaii Department of Taxation, dated 2005).
What the documents do not say
- Neither Hawaii document gives a statute or says an inheritance tax was repealed: they say only that Hawaii does not have one.
Common mistakes
- Taking no inheritance tax to mean no Hawaii death tax; Hawaii has an estate tax, and the estate, not the heir, files for it.
Related: inheritance tax by state, Hawaii estate tax, Hawaii probate cost, and how Hawaii taxes 401(k) and IRA withdrawals.
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Answer againSources
- Department of Taxation Announcement No. 2005-20, Hawaii’s Estate and Transfer Tax: https://files.hawaii.gov/tax/news/announce/2004_09/ann05-20.pdf
- Instructions Form M-6 (Rev. 2025), Hawaii Estate Tax Return: https://files.hawaii.gov/tax/forms/current/m6ins.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.