Hawaii is one of a small number of states that charges its own estate tax, separate from the federal estate tax, with a fixed exemption that is not indexed to the federal amount. A valid Hawaii will must be signed by the testator and by two witnesses, or it can be entirely handwritten as a holographic will.
Because Hawaii has its own estate tax with a lower exemption than the federal government uses, planning here matters even for households that would not owe any federal tax. A complete plan usually includes a will, a durable power of attorney, health care directives, and often a trust. FastWill's online will builder covers Hawaii's witness rules and can help you think through whether the state estate tax applies to you.
Does Hawaii Have an Estate Tax or Inheritance Tax
Hawaii has no inheritance tax, but it does have its own state estate tax, and this is one of the most important state-specific facts for Hawaii residents to know. The Hawaii exemption is a fixed dollar figure set by the state legislature rather than one that automatically tracks the federal exemption, and recent guidance puts that figure at roughly $5.49 million per person, with a surviving spouse able to carry forward an unused exemption to roughly double that amount if the first spouse's estate files a timely return. This is meaningfully lower than the federal estate tax exemption of $15 million for 2026, so a Hawaii estate can owe state estate tax even when it owes nothing at the federal level. Confirm the current Hawaii figure with the state Department of Taxation before relying on any specific number.
How to Make a Valid Will in Hawaii
Under Hawaii Revised Statutes 560:2-502, a will must be signed by the testator and by at least two witnesses, each of whom signs within a reasonable time after witnessing the signing or the testator's acknowledgment of it. Hawaii also recognizes holographic wills, valid without witnesses if the signature and material provisions are in the testator's own handwriting, and allows a will to be made self-proved through witness affidavits notarized at the time of signing, which can speed up probate later.
- Be 18 or older and of sound mind
- Put your wishes in writing and sign the document
- Have two witnesses sign within a reasonable time of witnessing your signature
- Name an executor (called a personal representative in Hawaii) and a guardian for minor children
What Happens if You Die Without a Will in Hawaii
Without a valid will, Hawaii intestacy law generally gives the estate to a surviving spouse if there are no children, or divides it between the spouse and children if there are, depending on family circumstances. Hawaii's Uniform Probate Code offers a simplified process for smaller estates, which can reduce the time and cost of probate for families whose loved one did not leave a large estate behind.
Trusts and Probate in Hawaii
Real estate transfers in Hawaii require a deed signed, notarized, and recorded with the state Bureau of Conveyances, and Hawaii applies a conveyance tax based on the sale price rather than a separate real estate transfer tax at death. A revocable living trust lets real estate and other assets bypass probate, which is especially useful for Hawaii residents who own property on more than one island or in more than one state, since it avoids extra recording steps and potential ancillary probate.
Given Hawaii's state estate tax, families with larger estates should discuss trust-based tax planning with an attorney rather than relying on a will alone. Learn the basic tradeoffs in our guide to the difference between a will and a trust.
Powers of Attorney and Health Care Decisions
A durable power of attorney lets a trusted agent manage your finances if you become incapacitated, covering tasks like paying bills, managing property, and filing taxes. Advance directives, including a living will and a medical power of attorney, let you record your treatment preferences and name a health care agent to act on your behalf if you cannot communicate.
If you have recently moved to or from Hawaii, our guide on updating your will, trust, and power of attorney after a move covers what to review first.
Frequently Asked Questions
Does Hawaii have its own estate tax
Yes. Hawaii charges a state estate tax with an exemption that is set separately from the federal exemption and is currently much lower, so confirm the current figure with the Hawaii Department of Taxation before assuming your estate is exempt.
Does Hawaii have an inheritance tax
No. Hawaii has an estate tax but no separate inheritance tax paid by beneficiaries.
Are handwritten wills valid in Hawaii
Yes. A holographic will is valid in Hawaii without witnesses if the signature and material provisions are in the testator's own handwriting.
What is the Bureau of Conveyances
It is the Hawaii state office where deeds and other real property documents must be recorded to transfer ownership legally.
Does Hawaii have a simplified probate process
Yes. Hawaii's adoption of the Uniform Probate Code allows a faster, less costly process for smaller estates compared to full formal probate.
Hawaii's state estate tax is the single most important fact to plan around here, especially for real estate owners. See FastWill's plans and pricing to find the right starting point.
