Hawaii conveyance tax: rates, who pays and an example

How much is the conveyance tax?

The tax is calculated by multiplying the actual and full consideration by one rate, chosen by the property’s value. The Department of Taxation’s instructions say the rate depends on whether the “property” has “a value of” the stated amount, and the tax is then “the actual and full consideration” times that rate. In practice the rate applies to the whole price, not slice by slice.

The tax on any transaction is at least $1.00, and Form P-64A rounds it to the nearest ten cents. The rates above are the ones in the Department’s instructions, Rev. 2025, which were current on its website in October 2026. The Legislature sets these rates and can change them, so confirm the schedule with the Department before closing.

“Consideration” is not only cash. It includes the value of any liens or mortgages on the property at the time of sale, and it can include furniture and other personal property, although Form P-64A lets you subtract personal property that was included in the price.

Who pays the conveyance tax?

The person who conveys the property. The Department’s instructions say the person subject to the tax is generally “the grantor, lessor, sublessor, assignor, transferor, seller, conveyor,” and the Department’s rules say the tax “shall be paid by the seller or any other person conveying realty.” If the federal, state or county government is the seller, the buyer pays instead (Hawaii Administrative Rules § 18-247-4).

The buyer still matters in one way: the higher column of the table applies when the buyer of a condominium or single-family home is ineligible for the county homeowner’s exemption. A buyer who plans to live in the home as a principal residence can generally claim that exemption; the City and County of Honolulu requires you to own and occupy the home as your principal home. A buyer who will rent it out or use it as a second home usually cannot. See Hawaii property tax for the exemption rules.

Both seller and buyer sign Form P-64A, and the Department notes that a duly authorized representative may sign for either one.

Is there a county or city transfer tax too?

In the sources I read, no. The Department of Taxation’s outline of the Hawaii tax system lists one conveyance tax under Chapter 247 of the Hawaii Revised Statutes, and the City and County of Honolulu’s property tax pages describe no separate transfer tax. What a buyer or seller does pay at the county level is property tax, covered in our Honolulu guide.

Example: the same home at three prices

These are examples; the tax is the price times the rate in the table.

Because the rate applies to the whole price, the tax jumps at each threshold. A $599,999 sale owes about $600 at $0.10 per $100. A $600,000 sale owes $1,200 at $0.20 per $100.

When and where is it paid?

The conveyance tax is paid with Form P-64A to the Bureau of Conveyances, which is part of the Department of Land and Natural Resources, no later than 90 days after the date of the transaction. It is due whether or not the deed is recorded. A late return carries a penalty of 5% of the tax for each month or part of a month, up to 25%. Unpaid tax also accrues interest at two-thirds of 1% a month (Form P-64A instructions). In a typical sale, the escrow company handles the filing. For the other costs of closing, see closing costs in Hawaii.

What is exempt?

The Department’s instructions say Form P-64A is not required for several kinds of documents, including leases shorter than five years, documents that only secure a debt, documents with only government parties, eminent domain, easements, and transfer-on-death deeds. The Department’s rules also exempt a document that only confirms or corrects a recorded one, a document between spouses or between parent and child with only nominal consideration, and a document with consideration of $100 or less (Hawaii Administrative Rules § 18-247-3). Some of these exemptions require a filed certificate. The list in the statute may be longer, so check with the Department for your case.

Leases of five years or more are taxed, based on the rent discounted to present value at 6%. That matters for leasehold property, which is common in Hawaii.