The Complete Guide to Hawaii Business Licenses
Hawaii does not issue a general business license, but almost every business needs a General Excise Tax (GET) license from the Department of Taxation. Contractors and many professions are licensed by DCCA, and counties handle special permits. This guide explains each step for a new Hawaii business.
Step 1: Form the LLC
Register the LLC with the DCCA Business Registration Division for $50 (plus a $1 state archives fee). The annual report costs $12.50 online. See the Hawaii LLC guide for every formation step.
Step 2: General Excise Tax license
Apply through Hawaii Tax Online. The GET license is a one-time $20 fee. GET applies to the business's gross income: 4% on retail and most activities, 0.5% on wholesale and manufacturing, and every county adds a 0.5% surcharge on the 4% rate, so the maximum rate you can pass on to customers is 4.712%.
Step 3: Transient Accommodations Tax
Short-term rentals and other lodging also register for the Transient Accommodations Tax: $5 for 1–5 units or $15 for 6 or more. The TAT rate rose to 11% on January 1, 2026.
Step 4: Contractor and professional licenses
The Professional and Vocational Licensing Division of DCCA licenses many professions. A contractor license from the Contractors License Board is required for any job over $1,500 in labor and materials, or any job that needs a building permit. Counties issue special permits, so check with yours.
Hiring staff and trade names
Employers register for withholding with the Department of Taxation and for unemployment insurance with the DLIR Unemployment Insurance Division. A trade name is registered with the Business Registration Division for $50.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| LLC registration | DCCA Business Registration Division | $50 + $1; $12.50 annual report |
| GET license | Department of Taxation | $20 one time |
| TAT registration | Department of Taxation | $5 or $15 |
| Contractor license | Contractors License Board | Jobs over $1,500 |
| Trade name | Business Registration Division | $50 |
Frequently Asked Questions
Does Hawaii require a business license?
Hawaii has no general business license, but almost every business needs a General Excise Tax license from the Department of Taxation.
How much is a GET license in Hawaii?
It is a one-time $20 fee, applied for through Hawaii Tax Online.
What is the GET rate in Hawaii?
4% on retail and most activities and 0.5% on wholesale, plus a 0.5% county surcharge on the 4% rate. The maximum pass-on rate is 4.712%.
How much does it cost to form an LLC in Hawaii?
Registration costs $50 plus a $1 archives fee, and the annual report is $12.50 online.
Do contractors need a license in Hawaii?
Yes, for any job over $1,500 in labor and materials or any job that needs a building permit.