Enterprise
Individual & Small Business
| Payment | Hawaii due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 |
Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Hawaii estimated tax?
Based on Form N-210 (2025): you may owe the underpayment penalty if withholding plus timely estimated payments are less than the smaller of 60% of the current-year tax or 100% of the prior-year tax (12-month return); no penalty if the current-year tax minus withholding and tax credits is less than $500.
How do you avoid a Hawaii underpayment penalty?
Smaller of 60% of the current-year tax or 100% of the prior-year tax (prior return must cover 12 months). No penalty if tax after withholding and credits is less than $500. No 110% rule. Farmers/fishermen (2/3 of gross income) may pay in full by March 1 of the following year.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Hawaii figures its own tax, so the state amount is separate.