按地区划分的税率 夏威夷州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

夏威夷SaaS销售税导航：综合指南

作为在夏威夷运营的 SaaS 提供商，随时了解销售税的复杂性对于您企业的财务稳定性和整体成功至关重要。本指南深入探讨了夏威夷 SaaS 销售税的复杂性，使您能够自信地管理您的纳税义务。

夏威夷的销售税系统于 2007 年实施，对大多数商品和服务（包括 SaaS）征收 4% 的通用税率。这项税收适用于在夏威夷拥有关联性的州内和州外企业，这意味着他们在该州拥有实际或经济存在。对于 SaaS 提供商，这种关联性可以通过多种因素建立，例如在夏威夷拥有员工或服务器，或超过夏威夷客户的特定收入阈值。

 

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夏威夷州

夏威夷的最高所得税率仍为11%，这反映了该州较高的生活成本以及为公共服务提供大量资金的需求。

官方政府链接： 夏威夷税务局

4.00%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

If you exceed $100,000 in sales or 200 transactions

可在线注册

是

注册流程

在夏威夷税务局注册以获得一般消费税许可证。
如果收入来源于夏威夷，则需填写N-30表格（夏威夷公司所得税申报表）。
如有必要，指定一名夏威夷注册代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

100,000.00 美元或 200 笔交易

申报间隔

Monthly, Quarterly or Semi-annually

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

How-To Guides: Hawaii SaaS VAT

步骤：1 门槛

Economic nexus threshold is USD 100,000 in gross income or 200 transactions in the current or prior calendar year. Registration becomes mandatory once threshold is met. Hawaii does not have VAT; it imposes a General Excise Tax (GET) that applies broadly to services, including SaaS and digital services.

步骤：2 商业注册

Register with the Hawaii Department of Taxation through the Hawaii Tax Online portal. Non-US businesses selling SaaS into Hawaii must register as a remote seller once nexus is triggered. No local entity formation is required solely for tax registration.

步骤：3 纳税人识别号/增值税号

A Hawaii Tax Identification Number (GET License) is issued by the Hawaii Department of Taxation after registration.

步骤：1 Standard Rate

Standard GET rate is 4%, plus county surcharge (typically 0.5% in Honolulu County), making a common effective rate of 4.5% for many customers. Rates apply to gross receipts, not net profit.

步骤：2 Rate Formula

要计算您的税额，请使用以下公式：

 

Tax Amount= Gross SaaS Price × GET Rate

步骤：3 反向收费 (B2B)

Hawaii does not use a formal VAT-style reverse charge. If a foreign SaaS provider does not register, the Hawaii business customer is required to self-assess Use Tax. Once the foreign provider has nexus and registers, the provider must charge GET instead of relying on customer self-assessment.

步骤：1 B2C销售

Registered remote SaaS providers must charge GET on sales sourced to Hawaii consumers once nexus is met. Tax is imposed on the seller, but it is commonly passed on to the customer as a visibly stated surcharge.

步骤：2 B2B销售

No exemption automatically applies for business buyers. SaaS sold to Hawaii businesses is taxable unless a specific statutory exemption applies. If the foreign seller is not registered, the Hawaii buyer must accrue Use Tax. If the seller is registered, the seller collects GET.

步骤：3 发票要求

发票应包含：

  • Supplier legal name and address;
  • Hawaii GET license number;
  • invoice date;
  • sequential invoice number;
  • description of SaaS/digital service;
  • gross amount charged;
  • GET amount shown separately if passed on;
  • customer name and address;
  • currency used;
  • place of supply indication (Hawaii).

步骤：1 申报周期

Monthly, quarterly, or semiannual depending on annual tax liability. Most remote SaaS sellers are assigned quarterly filing initially.

步骤：2 申报截止日期

Returns are due 20th day of the month following the reporting period.

步骤：3 提交

Taxes are filed electronically via Hawaii Tax Online with ACH debit/credit card payment options.

步骤：4 记录保存

Books and transaction records must generally be retained for at least 3 years; longer retention recommended if audits are pending or multi-state documentation is involved.

PayPro Global 解决方案：简化注册与财政代表

Navigating Hawaii’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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