Hawaii business license guide
Last updated: August 1, 2026
Hawaii does not use one simple license that approves every business. For many owners, the main state tax license is the General Excise Tax license. An LLC, corporation, partnership, food business, home business, rental, regulated profession, or local occupation may need other registrations and permits too.
Bottom line
Most people starting a business in Hawaii should check three main layers before opening: state business registration through the Department of Commerce and Consumer Affairs, tax licensing through the Department of Taxation, and county rules for the exact address and activity.
The Hawaii General Excise Tax license is often described as the state’s general business license. It is not a complete permit package. It does not form an LLC, approve a business name, clear a home occupation, approve food service, issue a professional license, or give permission to use a storefront. If these items feel mixed together, read our guide to business licenses, LLCs, DBAs, and seller’s permits.
Quick-start steps for a Hawaii business
- Describe the business in one sentence. Include what you sell or do, where you work, whether customers visit, and whether you will use a home, vehicle, booth, rental unit, office, kitchen, job site, or storefront.
- Choose the legal structure. Decide whether the business will be a sole proprietorship, partnership, LLC, corporation, or nonprofit. Forming an entity is different from getting permission to operate. Our guide on why LLCs may still need business licenses explains the difference.
- Check the business name. Search Hawaii records before filing. If a sole proprietor uses a public business name, a Hawaii trade name filing may be useful even when it is not required.
- Register the entity when required. Hawaii LLCs, corporations, partnerships, and other covered entities file with DCCA’s Business Registration Division.
- Apply for the right Hawaii tax license. Many businesses need the General Excise Tax license. Rentals, tobacco sales, vehicle rentals, and other activities may trigger another tax license or certificate.
- Check the county. Hawaii has no separate incorporated city governments. County offices handle much of the local layer, including zoning, building, home-business rules, signs, certain occupation licenses, and short-term-rental rules.
- Check the activity. Food service, construction, cosmetology, real estate, health care, childcare, alcohol, travel sales, security work, and other regulated activities can require a separate state, county, or federal approval.
- Set up employer accounts before payroll. Check the IRS EIN, Hawaii withholding, and Hawaii unemployment insurance rules before the first employee starts.
- Save every approval and due date. Keep receipts, license numbers, inspection records, annual-report quarters, tax filing frequency, renewals, and agency emails in one folder.
How the Hawaii business license system works
Hawaii’s system is different from the local-license system used in many mainland states. The state government says there are four main counties and no separate cities or other municipalities. A mailing address may say Honolulu, Hilo, Kailua-Kona, Lihue, Kahului, or Kihei, but the local government is still the county. See the state’s official explanation of Hawaii’s county government structure.
| Layer or item | What it does | What it does not do |
|---|---|---|
| Federal | Handles federal tax IDs and permits for federally regulated activities. | Does not replace Hawaii tax, professional, food, land-use, or county approvals. |
| DCCA business registration | Creates or registers an LLC, corporation, partnership, or other covered entity and keeps its public record. | Does not issue the GET license or approve the operating location. |
| Hawaii tax license | Registers the business for GET and any other state tax licenses that apply. | Does not clear zoning, building use, food safety, or professional work. |
| County approval | May cover zoning, building, signs, home occupations, short-term rentals, and listed occupations. | Does not create the entity or replace state tax registration. |
| Professional or activity permit | Allows regulated work or a regulated operation, such as a food establishment or licensed profession. | Does not replace other layers unless the agency clearly says it does. |
The key is to use the correct name. Hawaii’s GET license is not a regular mainland-style sales tax permit. A county occupation license is not the same as DCCA entity registration. A home-business approval is not the same as a certificate of occupancy. Our plain-English guide to city licenses, county licenses, and state registration can help you sort the layers.
Step 1: Check Hawaii DCCA business registration
The Hawaii DCCA Business Registration Division, often called BREG, handles the public registration of corporations, LLCs, partnerships, limited liability partnerships, trade names, trademarks, service marks, and related records.
BREG says owners of business forms other than sole proprietorships, unincorporated nonprofit associations, and foreign insurance companies generally must register with the division. A business formed in another state may need a Hawaii foreign-entity filing before it conducts business here.
Current portal change in July 2026
BREG moved to a new business registration system on July 6, 2026. Its new portal FAQ says existing usernames and passwords remain valid, filing fees did not change, paper filings are still accepted, and expedited processing is not available during the transition. Start from the BREG page instead of an old bookmark so you reach the current Hawaii business registration portal.
Do not pay a private filing notice without checking it. BREG warns that it does not use or endorse third-party companies to collect annual reports. Compare any letter, email, or invoice with your official BREG record before paying.
LLCs, corporations, and annual reports
A Hawaii LLC files Articles of Organization. The current DCCA LLC fee schedule lists a $50 filing fee for Articles of Organization. A profit corporation also has a $50 formation filing fee. Other structures and filings have their own forms and fees.
Registered entities must also keep annual reports current. The due quarter follows the quarter in which the entity was registered. BREG’s July 2026 notice says online annual-report fees are $12.50 for LLCs, profit corporations, and LLPs; $2.50 for nonprofit corporations; and $5 for partnerships. It also lists a $10 late fee for each delinquent year. Check the current BREG annual-report notice and your entity record before filing.
Trade names are separate
Hawaii calls a DBA-type filing a trade name. A sole proprietor may use a trade name filing to put the business name on the public record, and a bank or lender may ask for it. DCCA’s trade name page lists Form T-1 and a $50 filing fee.
A trade name does not form an LLC and does not prove that no one else has stronger trademark rights. Search the state record, check the name rules, and get legal advice if brand ownership is important.
Step 2: Get the right Hawaii tax license
The Hawaii Department of Taxation says businesses operating in the state must register for the license, permit, certificate, registration, or exemption that fits the activity. Its tax licensing table says the GET license applies to anyone receiving income from business activities in Hawaii, including retail, wholesale, services, farming, construction contracting, rentals, business interest income, and royalties.
General Excise Tax license
You can register through Hawaii Tax Online or file Form BB-1, the State of Hawaii Basic Business Application. The official GET page lists a one-time $20 registration fee. It says an online applicant normally receives a Hawaii Tax ID in about five to seven days, a mailed or dropped-off application may take about four to six weeks, and an in-person applicant can receive the ID immediately when the application and fee are accepted.
A GET license is a one-time registration, not an annual license renewal. But the tax returns continue. Periodic GET returns are generally due on the 20th day of the month after the filing period closes. A calendar-year annual GET return is generally due April 20 of the following year. The state says license holders must file required returns even when the period has no business income, and the license should be displayed as directed.
GET is not sales tax
Hawaii does not have a regular sales tax. GET is imposed on the business activity. The state lists a 4% rate for many activities, 0.5% for certain wholesale and related activities, and 0.15% for insurance commissions. All four main counties currently have a 0.5% county surcharge on activities taxed at the 4% rate through December 31, 2030.
A business may choose to visibly pass on some GET to customers, but the tax remains a tax on the business. Do not copy another state’s seller’s-permit language. Read our comparison of a seller’s permit and a business license, then confirm Hawaii’s treatment with DOTAX or a tax professional.
Need help with a GET account? The Hawaii Department of Taxation contact page lists general assistance at 808-587-4242 and 1-800-222-3229, Monday through Friday from 8 a.m. to 4 p.m., except state holidays.
Step 3: Check county and local requirements
A GET license does not approve the place where you operate. The county may still control the property use, building work, signs, parking, customer visits, mobile routes, wastewater, fire review, short-term rentals, and specific occupations.
Start with the county where the home, shop, office, kitchen, rental, event, job site, or storage location is located. If the business works in more than one county, check each county. For a basic process that works across locations, use our business license checklist for beginners.
| County area | What to check | Official starting point |
|---|---|---|
| City and County of Honolulu, including Oahu | Listed occupation licenses, zoning, building permits, signs, short-term rentals, fire and property-use questions. | Honolulu Business License Section and Department of Planning and Permitting |
| County of Hawaii, including Hawaii Island | Listed business and occupation licenses, planning, zoning, building permits, home occupations, and short-term vacation rentals. | Business and Occupation Licensing and Hawaii County Planning Department |
| County of Maui, including Maui, Molokai, Lanai, and Kahoolawe | Planning cases, permits, listed business licenses, signs, wastewater, fire approvals, and short-term rental rules. | Maui Automated Planning and Permitting System |
| County of Kauai, including Kauai and Niihau | Zoning permits, use permits, home-business rules, building and land-use approvals, signs, and transient vacation rentals. | Kauai zoning and land-use permits |
Honolulu is both a city and a county. A business on Oahu should not assume that a mailing place such as Kapolei, Kailua, or Waipahu has a separate city licensing office. For more local detail, use the verified Honolulu business license guide or the broader Honolulu County business license guide.
Extra permits for common Hawaii business situations
Home-based business
Working from home does not remove the licensing steps. Ask the county whether the activity is allowed at the address and whether a home occupation declaration, zoning clearance, special permit, building approval, or other review applies. Customer visits, classes, employees, deliveries, outdoor work, inventory, noise, signs, commercial vehicles, and food preparation can change the answer.
Also check the lease, condo declaration, or homeowners association rules. These private rules are not government licenses, but they can still block the activity. Our guide to the home occupation permit explains what local zoning offices usually review.
Online seller or freelancer
An online business can still be doing business in Hawaii from a home office, warehouse, studio, or other location. Check GET, the county’s home-use rules, any product permit, and any marketplace requirements. A marketplace collecting tax does not automatically end the seller’s own GET, income-reporting, licensing, or local duties. See our guide on whether you need a license to sell online from home.
Food business, food truck, market booth, or event vendor
The Hawaii Department of Health Food Safety Branch issues food establishment permits for restaurants, bars, caterers, markets, convenience stores, lunch wagons, push carts, and other permanent food operations. Start with the state’s food permit application page. A mobile food operation may need an approved support kitchen, inspections, operating procedures, and county permission for where it parks or sells.
A temporary market or festival may use a special-event food permit instead of a regular permanent permit. The current special-event food permit page has island-specific applications. The application instructions say to submit the application and fee at least 10 working days before the event. Do not wait until event week.
Short-term rental or other rental business
Rental income can trigger GET. A rental of less than 180 consecutive days can also trigger the state Transient Accommodations Tax and a TAT certificate. Start with DOTAX’s residential rental tax page. Then check the county’s short-term-rental zoning, registration, advertising, and property rules. A state tax certificate does not make a prohibited county rental legal.
Licensed profession or trade
Contractors, barbers and cosmetologists, real estate workers, guards, pest-control operators, health professionals, accountants, travel agencies, motor-vehicle businesses, and many other fields may need a DCCA professional or vocational license. Use the official PVL boards and programs directory to find the exact license, application, fee, exam, renewal date, and license lookup.
Business with employees
Get an EIN directly from the IRS EIN page; the IRS does not charge for an EIN. Hawaii employers also need to check state withholding through the Hawaii employer withholding page.
The Department of Labor and Industrial Relations says that, in most cases, employers with workers in Hawaii must pay unemployment taxes and submit quarterly reports, even for a quarter with no paid employees. Register through the Hawaii unemployment insurance employer page before payroll begins.
Federally regulated activity
Federal permits may apply to alcohol production or importing, aviation, interstate agriculture, firearms, commercial fishing, broadcasting, transportation, wildlife, and other listed activities. Use the SBA federal license and permit guide to identify the federal agency, then check Hawaii and county requirements too.
Common Hawaii fees, renewals, and timing
| Item | Verified amount or timing | Practical note |
|---|---|---|
| GET license | $20 one-time registration fee | Other tax licenses on Form BB-1 may add fees. |
| GET online processing | About 5–7 days for a Hawaii Tax ID | Mail or drop-off may take about 4–6 weeks; accepted in-person filing can issue the ID immediately. |
| Hawaii LLC formation | $50 filing fee | DCCA says expedited handling is temporarily unavailable during the July 2026 portal transition. |
| Trade name filing | $50 | The fee is not refundable. A trade name is not an LLC or trademark clearance. |
| Online annual report | $12.50 for LLCs, profit corporations, and LLPs; $2.50 for nonprofits; $5 for partnerships | Due during the entity’s registration quarter. BREG lists a $10 fee for each delinquent year. |
| GET periodic returns | Usually due the 20th day after the filing period closes | File required zero returns when there is no income for the period. |
| County and activity permits | Varies | Ask for the current fee page before paying. Property review, plan review, inspections, and separate locations may add costs. |
Do not sign a nonrefundable lease just because you have a GET license. First ask the county whether the business use is allowed, whether the building has the right occupancy, and whether construction, fire, health, wastewater, parking, sign, or accessibility work is required.
Common mistakes to avoid
- Calling GET a sales tax permit. Hawaii uses GET, and the tax is imposed on the business activity.
- Stopping after the $20 GET license. County, professional, food, rental, employer, and federal steps may still apply.
- Thinking an LLC is the license. An LLC is a legal structure. It does not approve the activity or address.
- Using an old portal bookmark. BREG changed systems in July 2026. Start from the official BREG page.
- Assuming every Hawaii place has a city licensing office. The county is usually the local government to check.
- Starting a home business without an address check. The answer can change because of visits, deliveries, signs, storage, classes, employees, food, or outdoor work.
- Missing zero returns. DOTAX says a tax license holder must file required returns even when no tax is due.
- Missing the annual-report quarter. A DCCA annual report is tied to the entity’s registration quarter, not one universal date for all businesses.
- Paying a private annual-report mailer. Verify notices with BREG before paying a third party.
- Using one county’s answer statewide. Honolulu, Hawaii, Maui, and Kauai counties can use different permit names and processes.
What to ask an agency
State registration script
Hello. I plan to operate a [business type] in Hawaii as a [sole proprietor, LLC, corporation, or partnership]. I will use the name [name]. Can you confirm whether I need a BREG filing, which form applies, the current fee, and the annual-report quarter? I also want to confirm whether I am using the current July 2026 filing portal.
County permit script
Hello. I plan to operate a [home-based, mobile, online, food, rental, office, or storefront] business at [address or area]. Customers [will or will not] visit. I will have [employees, deliveries, signs, equipment, food, classes, storage, or vehicles]. Before I open or sign a lease, can you tell me the exact zoning, building, home occupation, business license, sign, fire, health, or other approvals I should check?
Ask the office to email the exact application name or official link. Write down the person or unit you contacted, the date, the fee page, the approval that must come first, and the renewal or filing deadline.
Official sources used for this update
This guide was checked against current Hawaii DCCA, Department of Taxation, Department of Health, Department of Labor and Industrial Relations, county, IRS, and SBA pages on August 1, 2026. Portal notices, fees, processing times, and deadlines can change, so open the linked agency page again before filing.
Frequently asked questions
Does Hawaii have a statewide business license?
Hawaii’s main general state-level license for many businesses is the General Excise Tax license. It does not replace DCCA entity registration, county permits, zoning approval, food permits, professional licenses, employer accounts, or federal permits.
How much is a Hawaii GET license?
The Hawaii Department of Taxation lists a one-time $20 registration fee for the GET license. Extra fees may apply if the business registers for other tax licenses on the same application.
How long does it take to get a Hawaii Tax ID?
DOTAX says an online Form BB-1 application usually produces a Hawaii Tax ID in about five to seven days. Mail or drop-off can take about four to six weeks. An accepted in-person application can receive the ID immediately.
Does a Hawaii sole proprietor have to register with DCCA?
A sole proprietor generally does not form an entity with BREG. A sole proprietor may choose to register a trade name, and may still need a GET license, county approvals, professional or food permits, and employer accounts.
Can I run a business from home in Hawaii?
Maybe. A GET license does not approve a home business. Check the county’s zoning and home-occupation rules, plus lease, condo, or HOA limits. Visits, deliveries, signs, storage, food, employees, classes, noise, and vehicles can affect the answer.
Do I need a city business license in Hawaii?
Hawaii has no separate incorporated city governments. The county is usually the local government to check. Honolulu is a combined city and county. County offices may issue listed occupation licenses and handle zoning, building, signs, rentals, and other local approvals.
Important disclaimer
BusinessLicenseGuide.com is an independent information website. It is not a government agency, law firm, accounting firm, tax adviser, insurance adviser, or filing service. This guide gives general information, not legal or tax advice. Business activities, addresses, ownership structures, county rules, fees, forms, portals, processing times, tax treatment, and renewal dates can change. Confirm important details with the responsible agency or a qualified professional before you file, pay, sign a lease, hire workers, open, or advertise.
Next review: November 1, 2026, or sooner if DCCA changes its portal-transition notice.