Hawaii’s conveyance tax is a state tax on the transfer of real property, and on a sale it generally falls to the seller. It’s charged on the full amount paid for the real property, at one rate set by price bracket, from 10 cents to $1.25 per $100. On an illustrative $5,000,000 sale, that comes to $35,000 on the standard schedule, so it’s a cost to plan for early.
- It’s a state tax on the amount paid for the property, not on your profit. It’s owed even if you sell at a loss.
- The seller generally pays, though the purchase contract can shift who bears the cost.
- The whole price takes one rate. There’s no marginal calculation, so bracket lines matter.
- A higher schedule can apply when the buyer of a condo or single-family home isn’t eligible for a county homeowner’s exemption.
- File and pay within 90 days of the transaction, on Form P-64A.
What is the Hawaii conveyance tax?
The conveyance tax is Hawaii’s tax on transferring real property. The Department of Taxation says it’s “imposed on all transfers of ownership or interest in real property through deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreements of sale, instruments, writings, or other documents, unless the transfer is specifically exempted.”
It’s a state tax, set by Chapter 247 of the Hawaii Revised Statutes and administered by the Department of Taxation. That makes it separate from county property tax, which you pay while you own the home. The conveyance tax is paid once, when the property changes hands.
The tax is based on the amount paid for the property, not the gain. “It is immaterial for purposes of the conveyance tax that the transfer or conveyance resulted in a gain or loss,” according to the Department. You owe it on a sale at a loss just as you would on a profitable one.
Some transfers are exempt. The Department’s outline of the tax system notes that “a claim for exemption from the conveyance tax must be filed for certain exempt conveyances.” If you think your transfer might be one of them, ask your escrow officer before closing.
Who pays the conveyance tax?
Generally the seller. The Department of Taxation’s Form P-64A instructions say “the person subject to the conveyance tax is generally the grantor, lessor, sublessor, assignor, transferor, seller, conveyor, or any other person conveying the real property interest.”
Note the word “generally.” The statute, HRS §247-4, puts the tax on the seller and makes one exception: when the seller is the federal, State or county government, the buyer pays. Separately, buyer and seller can agree in the purchase contract on who bears the cost, so read that section of yours rather than assuming. Your escrow officer can tell you how it’s being handled in your transaction.
Current conveyance tax rates and brackets
There are two rate schedules, and both run by price bracket. The table below uses the rates in the Form P-64A instructions (Rev. 2025). The Department’s outline of the tax system as of July 1, 2025 gives the same range: 10 cents to $1 per $100 on the standard schedule, and 15 cents to $1.25 on the higher one.
Which schedule applies turns on one test. The higher schedule applies “for the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner’s exemption on property tax.” Other sales use the standard schedule.
| Sale price | Standard rate (per $100) | Condo or single-family home, buyer ineligible for homeowner’s exemption (per $100) |
|---|---|---|
| Less than $600,000 | $0.10 | $0.15 |
| $600,000 to under $1,000,000 | $0.20 | $0.25 |
| $1,000,000 to under $2,000,000 | $0.30 | $0.40 |
| $2,000,000 to under $4,000,000 | $0.50 | $0.60 |
| $4,000,000 to under $6,000,000 | $0.70 | $0.85 |
| $6,000,000 to under $10,000,000 | $0.90 | $1.10 |
| $10,000,000 or more | $1.00 | $1.25 |
Source: Hawaii Department of Taxation, Instructions for Form P-64A (Rev. 2025). The Department’s Outline of the Hawaii Tax System as of July 1, 2025 adds a minimum tax of $1 for each taxable transaction.
Which schedule applies to your sale?
It depends on the property and on the buyer, not on you. The higher schedule covers condominiums and single-family homes where the buyer is ineligible for a county homeowner’s exemption. It’s a county exemption, so confirm which schedule applies with your escrow officer before you estimate your costs.
How is the conveyance tax calculated?
You multiply the amount paid for the real property, which the Department calls the actual and full consideration, by the rate for its bracket. In the Department’s words, “The tax is calculated by multiplying the actual and full consideration by the following rates.” If the price also covers personal property, Form P-64A has a line for it: “Less: personal property included in amount on line 2, if applicable.” Ask your escrow officer how that applies to your sale.
Unlike income tax, there’s no stepping up through the brackets: the entire price takes the single rate for the bracket it falls in.
These illustrative examples use both schedules’ rates:
| Sale price | Standard schedule | Higher schedule |
|---|---|---|
| $1,500,000 | $4,500 (at $0.30) | $6,000 (at $0.40) |
| $3,000,000 | $15,000 (at $0.50) | $18,000 (at $0.60) |
| $5,000,000 | $35,000 (at $0.70) | $42,500 (at $0.85) |
| $8,000,000 | $72,000 (at $0.90) | $88,000 (at $1.10) |
| $12,000,000 | $120,000 (at $1.00) | $150,000 (at $1.25) |
Rates are per $100 of the actual and full consideration. These examples assume the whole price is paid for the real property, and the higher schedule applies only when its condition is met.
Why bracket lines matter
Because the whole price takes one rate, crossing into a higher bracket raises the tax on every dollar, not just the dollars above the line. On the standard schedule, an illustrative $5,990,000 sale at $0.70 per $100 carries $41,930 in conveyance tax. A $6,000,000 sale at $0.90 per $100 carries $54,000. That’s $12,070 more tax on a price $10,000 higher. Net of this tax alone, the $6,000,000 sale leaves $5,946,000 and the $5,990,000 sale leaves $5,948,070, so the higher price nets $2,070 less before commission and other costs.
That doesn’t mean you should price around a bracket line. Price is set by the market and the negotiation, and who bears the tax can be shaped by the contract. But if an offer lands close to a bracket line, run the numbers with your CPA and escrow officer before you respond.
Filing deadline, form and late penalties
The tax is due no later than 90 days after the transaction. The person subject to the tax “must complete and file Form P-64A, Conveyance Tax Certificate, and pay the conveyance tax due to the BOC no later than 90 days after the date of transaction regardless of whether the document will be recorded or not,” according to the Form P-64A instructions.
The “BOC” is the Bureau of Conveyances. Although the Department of Taxation administers the conveyance tax law, the instructions note that “forms and payments are submitted to the Bureau of Conveyances (BOC), which is part of the Department of Land and Natural Resources.”
Missing the deadline costs money. The penalty for filing late “is assessed on the tax due at a rate of 5% per month, or part of a month, up to a maximum of 25%,” and interest also applies to tax not paid on time. Ask your escrow officer to confirm that the form and payment are on the closing checklist.
How does it fit with your other selling costs?
The conveyance tax is one line among several. On a Maui sale, you’ll also want to plan for capital gains and, if you live outside Hawaii, the state’s withholding rules. This guide to capital gains, HARPTA and 1031 exchanges covers those.
For the full picture of preparing and selling, see selling a luxury home on Maui. If you’re still working out what your home might sell for, and so which bracket it falls in, see this guide to what your Maui home is worth.
If you’d like to talk through what your sale might cost, including where your likely price sits against the brackets, get in touch.
Frequently asked questions
Who pays the conveyance tax in Hawaii?
Generally the seller. Hawaii’s Department of Taxation says the person subject to the tax is generally the grantor, transferor or seller conveying the property. Who bears the cost in a given sale can be set by the purchase contract, so check yours and confirm with your escrow officer.
Is the Hawaii conveyance tax charged on the whole price?
Yes, one rate applies to the whole amount, not just the part above a bracket line. The Department of Taxation says the tax is calculated by multiplying the actual and full consideration, the amount paid for the real property, by the rate for its bracket. If the price includes personal property, Form P-64A has a line to subtract it, so confirm the figure with your escrow officer.
When is the conveyance tax due?
No later than 90 days after the date of the transaction. The person subject to the tax, generally the seller, files Form P-64A and pays the Bureau of Conveyances, whether or not the document is recorded. Filing late brings a penalty of 5% of the tax due per month, up to 25%, plus interest.
Do I owe conveyance tax if I sell at a loss?
Yes. The Department of Taxation says the tax is payable on the actual and full consideration, and that it’s immaterial whether the transfer resulted in a gain or a loss. It’s a tax on the amount paid for the property, not on your profit.
Why would my conveyance tax be higher than a neighbor’s?
The rate depends on price bracket and, for condominiums and single-family homes, on whether the buyer is eligible for a county homeowner’s exemption. If the buyer is ineligible, a higher schedule applies. Confirm which schedule applies to your sale with your escrow officer.
Sources
- Hawaii Department of Taxation, Instructions for Form P-64A, Conveyance Tax Certificate (Rev. 2025), retrieved 2026-10-21
- Hawaii Department of Taxation, Outline of the Hawaii Tax System as of July 1, 2025, retrieved 2026-10-21
Chelsea Dimin is a Compass real estate agent with 17 years of experience, specializing in luxury homes across Wailea, Mākena and South Maui.
This article summarizes Hawaii Department of Taxation guidance as retrieved on October 21, 2026. It is general information, not tax or legal advice. Tax rates and rules can change, and your own circumstances affect what you owe. Confirm the figures for your sale with a CPA and your escrow officer.
