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Hawaii Closing Cost Calculator
Hawaii conveyance tax applies one P-64A rate to the full price; a $1 million home bought without a county homeowner exemption owes $4,000. Confirm the purchaser’s homeowner-exemption category and the actual consideration, then estimate conveyance tax before adding the other closing charges.
Hawaii conveyance tax and settlement worksheet
Reviewed 2026–2027 ordinary fee-simple sale using actual and full real-property consideration. Select the P-64A category: condominium/single-family purchaser ineligible for a county homeowner exemption, or all others. The selected rate applies to the full value, rounded to the nearest $0.10; taxable transactions have a $1 minimum. Consideration of $100 or less is exempt. Leases, special conveyances, other exemptions and income-tax withholding require separate review.
Choose the correct P-64A column
The current Conveyance Tax Certificate has two schedules. The higher column applies to a condominium or single-family residence when the purchaser is ineligible for a county homeowner property-tax exemption. All other covered sales use the general column. Eligibility must be confirmed; the calculator does not infer it from residency alone.
| Consideration | General schedule | Condo / single-family buyer ineligible |
|---|---|---|
| Below $600,000 | 0.10% | 0.15% |
| $600,000 to under $1 million | 0.20% | 0.25% |
| $1 million to under $2 million | 0.30% | 0.40% |
| $2 million to under $4 million | 0.50% | 0.60% |
| $4 million to under $6 million | 0.70% | 0.85% |
| $6 million to under $10 million | 0.90% | 1.10% |
| $10 million or more | 1.00% | 1.25% |
A threshold changes the rate on the entire value
Under the general schedule, $599,999 produces $600 after rounding. At exactly $600,000 the rate becomes 0.20%, producing $1,200. Applying the higher rate only to dollars above the threshold would give the wrong result.
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Just below $600,000; general schedule | $599,999.00 | $600.00 | $0.00 | $600.00 |
| At $600,000; general schedule | $600,000.00 | $1,200.00 | $0.00 | $1,200.00 |
| $1 million; general schedule | $1,000,000.00 | $3,000.00 | $0.00 | $3,000.00 |
| $1 million condo/home; buyer ineligible | $1,000,000.00 | $4,000.00 | $0.00 | $4,000.00 |
| $4 million condo/home; buyer ineligible | $4,000,000.00 | $34,000.00 | $0.00 | $34,000.00 |
At $1 million, the difference between the two categories is $1,000: $3,000 under the general schedule and $4,000 for the ineligible residential purchaser. Those are conveyance-tax amounts before title, lender, recording or other settlement charges.
Confirm consideration, not just cash handed over
HRS 247-2 includes liens, encumbrances and noncash consideration. The mortgage payoff in the seller worksheet does not reduce the conveyance-tax base. Use a professionally confirmed taxable-value override when the P-64A amount differs from the entered sale price.
HRS 247-3 exempts consideration of $100 or less, with certificate requirements under section 247-6. A taxable transaction above that boundary has a $1 minimum. Other exemptions must be confirmed separately and entered as a quoted tax amount, including zero when supported.
Round the calculated tax to ten cents
The P-64A instructions require nearest-ten-cent rounding. For a $123,450 general-schedule transfer, $123.45 becomes $123.50. This is different from rounding the property price into $100 blocks.
The instructions generally assign liability to the person conveying the property. The worksheet starts with a 100% seller allocation; change it only to match the contract. Special government-party transfers have different payer treatment and fall outside the ordinary-sale scope.
Keep HARPTA withholding separate
The department’s Understanding HARPTA guidance addresses a separate 7.25% withholding obligation and exceptions or certifications. Withholding is not the P-64A conveyance tax and is not automatically calculated here. Have the settlement provider confirm it before treating seller proceeds as available cash.
A $1 million seller in the higher residential category, with $600,000 payoff and $2,000 of other entered charges, has $394,000 in listed proceeds before commission, credits and any withholding. The worksheet does not determine the seller’s final income tax on gain.
File the correct form with the conveyance
The P-64A instructions direct filing and payment through the Bureau of Conveyances before or at recording, no later than ninety days after the transaction. Exempt conveyances may need P-64B. Leases and lease assignments use additional valuation rules, so they require a separately confirmed tax quote.
Last reviewed 2026-10-05. Worksheet methodology.
Questions about Hawaii
- Does Hawaii charge the higher rate only above each threshold?
- No. Under the P-64A schedule used here, the rate selected by the full consideration applies to the full taxable value. At $600,000, the general-schedule tax is $1,200.
- Does buyer homeowner-exemption eligibility affect the seller’s tax?
- Yes. A condominium or single-family residence uses the higher schedule when the purchaser is ineligible for a county homeowner property-tax exemption. Confirm that category before estimating the seller’s conveyance tax.