How to Form a Corporation in Hawaii
By Edmond Hui · Facts verified July 29, 2026 against primary state sources

What you file in Hawaii
Incorporation filing
| Document | Articles of Incorporation (Form DC-1) |
| Fee | $51 |
| Recurring report | Domestic Profit Corporation Annual Report (Form D1), every year, $15 |
| First report due | Due during the calendar quarter that contains the anniversary date of incorporation (filed each year on Form D1) |
This page covers the state filing and the charges that follow it. For the procedural side (name availability, registered agent, bylaws and the federal EIN), see the formation guide and how to get an EIN, both of which apply to corporations as well as LLCs.
What it costs to incorporate and stay filed
State filing charges only. Corporate income tax and franchise tax are excluded. Both depend on income or net worth, so no flat figure would be true for every corporation.
| Charge | Amount | How often |
|---|---|---|
| Articles of Incorporation (Form DC-1) | $51 | One time |
| Domestic Profit Corporation Annual Report (Form D1) | $15 | Every year |
| First-year state filing charges | $66 | N/A |
| Five-year state filing charges | $126 | N/A |
Hawaii is the 8th cheapest of 49 states on the incorporation filing fee alone. Nationally the fee runs from $35 in Montana to $300 in Texas, averaging $113.49. It is a one-off charge, so over five years it is usually outweighed by the recurring report fee and any annual franchise or minimum tax.
States that are cheaper to incorporate in
A cheaper filing fee elsewhere rarely saves money if you actually operate in Hawaii. Every state sets its own threshold for what counts as transacting business, and where that threshold is met an out-of-state corporation is generally required to register as a foreign corporation. Which would mean fees in both states rather than one. Whether it applies to you depends on facts this page cannot see, so check foreign qualification in Hawaii before incorporating elsewhere to save on the filing fee.
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)
Electing S-corporation status in Hawaii
Hawaii follows the federal S election. Full Hawaii S-corporation election guide.
Frequently Asked Questions
Where these numbers come from
This page covers the state filing required to incorporate in Hawaii and the charges that follow it. 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
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- Hawaii LLC compliance overview
- Hawaii annual report guide
- 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
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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.