Hawaii Corporation Annual Report
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Filing for an LLC instead? See the Hawaii LLC annual report.

What Hawaii requires
Annual Report (Form D1)
| Frequency | every year |
| Due | Due during the calendar quarter that contains the anniversary date of incorporation (filed each year on Form D1) |
| Fee | $15 |
| Form | Domestic Profit Corporation Annual Report (Form D1) |
Hawaii is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.
What the filings cost over five years
State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.
| Period | State filing charges |
|---|---|
| Incorporation | $51 |
| Each year after (report, annualized) | $15 |
| Five-year equivalent (annualized) | $126 |
That ranks Hawaii 6th cheapest of 49 states on five-year corporate filing charges.
Hawaii corporation vs Hawaii LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $51 | $51 |
| Report cadence | Every year | Every year |
| Report fee | $15 | $12.50 |
| Entity-level tax on the LLC side | N/A | General Excise Tax (GET) |
Both entities cost $51 to file in Hawaii, so the filing fee is not a reason to pick one over the other.
Full Hawaii LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes a Hawaii corporation pays
Corporate income tax
| Applies | Yes |
| Rate | Graduated: 4.4% on taxable income up to $25,000; 5.4% on $25,000-$100,000; 6.4% over $100,000 (alternative tax on net capital gains capped at 4%) |
Franchise or gross-receipts tax
No franchise tax on general business corporations. Only banks and other financial corporations are subject to Hawaii's franchise tax (7.92% of net income) and are exempt from the corporate income tax.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Hawaii levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: Form N-30 (Corporation Income Tax Return)
Frequently Asked Questions
Where these numbers come from
This page covers the recurring report a for-profit corporation files with Hawaii. Every figure was checked against Hawaii's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://cca.hawaii.gov/breg/forms/
- https://cca.hawaii.gov/breg/tools/fees/
- https://files.hawaii.gov/tax/forms/2024/n30ins.pdf
- https://tax.hawaii.gov/geninfo/a1_b2_1corp
- https://tax.hawaii.gov/forms/a1_2taxforms/
- https://cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pdf
- Hawaii statute: HRS ch. 241 (franchise tax on financial corporations)
- Hawaii statute: HRS 235-71 (corporate income tax rates)
- Hawaii statute: Act 50, SLH 2023 (elective pass-through entity tax)
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
More for Hawaii LLCs
Start and set up
Taxes, money and growth
Stay compliant
- Hawaii LLC compliance overview
- Hawaii late fee guide
- Hawaii certificate of good standing
- Change your Hawaii registered agent
- Hawaii business license guide
- General contractor licensing in Hawaii
- Plumbing licensing in Hawaii
- Landscaping licensing in Hawaii
- Cleaning business licensing in Hawaii
- Hawaii LLC reinstatement
- How to dissolve a Hawaii LLC
Operate in other states
Compare structures
By profession
- LLC for Airbnb hosts in Hawaii
- LLC for cleaning businesses in Hawaii
- LLC for coaches in Hawaii
- LLC for consultants in Hawaii
- LLC for contractors in Hawaii
- Business structure for dentists in Hawaii
- LLC for dropshippers in Hawaii
- LLC for Etsy sellers in Hawaii
- LLC for freelancers in Hawaii
- LLC for insurance agents in Hawaii
- LLC for landscapers in Hawaii
- Business structure for lawyers in Hawaii
- LLC for musicians in Hawaii
- Business structure for nurse practitioners in Hawaii
- LLC for personal trainers in Hawaii
- LLC for photographers in Hawaii
- LLC for plumbers in Hawaii
- LLC for real estate investors in Hawaii
- LLC for software developers in Hawaii
- Business structure for therapists in Hawaii
- LLC for truckers in Hawaii
- LLC for YouTubers in Hawaii

Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.