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Hawaii

Crypto Tax Guide 2026

Updated October 23, 2025
Capital Gains: 1.4% - 11%Income Tax: 1.4% - 11%
Quick Facts: Hawaii, United States Crypto Taxes
Capital Gains Tax
1.4% - 11%
Income Tax Rate
1.4% - 11%
Tax Summary

Hawaii taxes cryptocurrency gains and income at the state level in addition to federal taxes. Crypto is treated as property, similar to IRS guidelines. Residents must report crypto activities on state income tax returns.

Capital Gains Tax
1.4% - 11%
- Crypto capital gains are classified as ordinary income in Hawaii.
- State taxes long-term and short-term gains at progressive income tax rates.
- No specific exemptions for crypto gains; standard deductions apply.
- Thresholds follow state income brackets, with top rate of 11% for high earners.
Income Tax
1.4% - 11%
- Mining income is taxed as ordinary income when received in Hawaii.
- Staking rewards are considered ordinary income upon receipt.
- State follows federal treatment of crypto income as taxable events.
- Income from airdrops or forks is taxable at fair market value.
Reporting Requirements
- Report all crypto income and gains on Hawaii state tax returns.
- Use Form N-11 for residents or N-15 for non-residents.
- Filing deadline is April 20, or the next business day if it falls on a weekend.
Special Notes
- Hawaii conforms to federal tax code for virtual currency treatment.
- No state sales tax on crypto-to-crypto trades.
- Recent updates align with IRS guidance on DeFi and NFTs.
- Consult a tax professional for complex transactions.

Hawaii Crypto Tax FAQ

Hawaii taxes cryptocurrency gains and income at the state level in addition to federal taxes. Crypto is treated as property, similar to IRS guidelines. Residents must report crypto activities on state income tax returns.
The state-level capital gains treatment in Hawaii is currently listed as 1.4% - 11%.
- Report all crypto income and gains on Hawaii state tax returns.

Compare With Other Countries

Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.