Hawaii LLC at a glance
For an LLC, Hawaii is cheap to form and cheap to keep: $51 to file and $15 a year for the annual report. The main extra cost for an active business is the General Excise Tax (GET), which Hawaii charges on gross income rather than profit.
| Item | Hawaii rule |
|---|---|
| Formation document | Articles of Organization (Form LLC-1) |
| State filing fee | $50 plus the $1 State Archives fee ($51) |
| Where to file | Business Registration Division (BREG) of the Department of Commerce and Consumer Affairs, online or on paper |
| Expedite | The fee schedule lists a $25 expedite fee, but BREG says expedited processing is not available at this time |
| Annual report | $15 a year, due by the end of the quarter in which the LLC was registered |
| Registered agent | Required, with a business address in Hawaii |
| Publication requirement | None listed for LLCs |
| GET license | One-time $20 fee with the Department of Taxation |
If you plan to live, work or sell in Hawaii, forming here usually makes sense. If you are a founder outside the US with no Hawaii customers or staff, compare yearly costs first with our LLC state fee comparison tool.
How to start an LLC in Hawaii
You start a Hawaii LLC by choosing a name, appointing a registered agent and filing Form LLC-1 with BREG. The remaining steps (operating agreement, EIN, GET license) come after the state approves the filing.
- Choose and check the name. BREG’s frequently asked questions say an LLC name must contain "Limited Liability Company" or the abbreviation "L.L.C." or "LLC". Search the name on the business name search. A name reservation costs $10 if you need to hold it before filing.
- Appoint a registered agent. The agent must be physically present in Hawaii and have a business address in the state (details below). Our registered agent service can act if you do not have one.
- File the Articles of Organization. File Form LLC-1 through the Hawaii business registration portal or on paper. The fee is $50, plus the $1 State Archives preservation fee charged on permanent records. BREG notes that filing fees are not refundable. Our articles of organization guide explains what the document contains.
- Sign an operating agreement. Hawaii does not ask you to file one, but a signed agreement sets out ownership and management, and banks often ask for it. BREG’s LLC information sheet (Form LLC-INFO) notes that members can request a copy of any operating agreement, so keep it on file.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Get a General Excise Tax license if the LLC will earn income in Hawaii. The Department of Taxation’s GET page lists a one-time $20 fee.
- Put the annual report in your calendar. Your due date is the last day of the quarter in which you registered, every year. Our compliance deadline calendar can track it.
Prefer that our filing team handles it? We check the name, prepare and submit the Articles, arrange the registered agent and track the filing in your portal. The general process for every state is in our how to start an LLC guide.
Hawaii LLC cost
A Hawaii LLC costs $51 in state fees to form and $15 for each annual report after that. If the business earns income in Hawaii, add the one-time $20 GET license.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization (LLC-1) | $50 | At formation |
| State Archives fee | $1 | With the Articles |
| Annual report (Form C5) | $15 | Every year, by the end of your registration quarter |
| Name reservation (optional) | $10 | Before filing |
| Articles of Amendment | $25 | If you change the Articles |
| Statement of Change of Registered Agent | $25 | If you change agent |
| Articles of Termination (LLC-11) | $25 | When you close the LLC |
| GET license | $20 once | Before earning Hawaii income |
The figures come from BREG’s domestic LLC fee schedule. The arithmetic for a small LLC: $50 + $1 = $51 at formation. Each year you file a report it is $15, so the first annual report brings the state total to $51 + $15 = $66. If the LLC also needs a GET license, the one-time total becomes $86. Card or portal charges, if any, are extra.
The fee schedule still lists a $25 expedite fee for Articles of Organization, but the new portal FAQs say expedited processing is not available at this time. The new portal went live on 6 July 2026 with no change to filing fees.
Hawaii LLC annual report
Every Hawaii LLC files an annual report (Form C5) each year for $15. It is due by the last day of the calendar quarter in which the LLC was registered, according to BREG’s FAQs.
| LLC registered between | Annual report due each year by |
|---|---|
| 1 January and 31 March | 31 March |
| 1 April and 30 June | 30 June |
| 1 July and 30 September | 30 September |
| 1 October and 31 December | 31 December |
- How to file: online through the portal’s annual report filing page, or on paper using Form C5.
- Late filing: Form LLC-INFO says a report not filed on time is subject to a penalty of up to $100 for each 30-day period the delinquency continues.
- Termination: the same sheet says the director may administratively terminate an LLC that has not filed its annual report for two years.
Our LLC annual report service files the report for you and sends reminders before your quarter ends.
Hawaii registered agent
Every Hawaii LLC must keep a registered agent in the state. BREG’s FAQs say the agent must be an individual or entity authorized to transact business in Hawaii and must be physically present in the state, and Form LLC-INFO adds that the agent must have a business address in Hawaii.
The agent receives lawsuits and official notices for the LLC, and its address goes on the public record. A member who lives in Hawaii can serve, but founders who live elsewhere or who want their home address kept off the record usually appoint a commercial agent. To change agents, file a Statement of Change of Registered Agent, which costs $25 on the fee schedule. Our registered agent service covers Hawaii.
Hawaii LLC registration: online or on paper
You can register a Hawaii LLC online through the business registration portal or on paper. BREG’s domestic LLC page says paper filings can be mailed to P.O. Box 40, Honolulu, HI 96810, delivered to 335 Merchant Street, Room 201, or sent by email or fax. The portal FAQs say a paper filing that is acceptable takes the date it is received as its effective date. BREG does not publish a standard processing time, so we do not promise one; our team submits once your order and documents are complete.
State taxes that affect a Hawaii LLC
The tax most Hawaii LLCs deal with first is the General Excise Tax. Unlike a sales tax, GET is charged on the business’s gross income, and the business needs a GET license before it starts.
- GET rates: the Department of Taxation lists 4% for most activities, 0.5% for wholesaling, manufacturing and similar activities, and 0.15% for insurance commissions.
- County surcharge: Honolulu, Kauai, Hawaii County and Maui each add 0.5% until 31 December 2030, according to the same GET page.
- Remote sellers: a business with no physical presence is treated as doing business in Hawaii if it has $100,000 or more of Hawaii gross income or 200 or more transactions with parties in the state, under Act 41 SLH 2018 as described in Tax Information Release 2019-03. Our sales tax registration service can file the license application.
- Income tax: the profit of an LLC taxed as a partnership or disregarded entity passes through to its owners. Hawaii-source income can be taxed in Hawaii even for owners who live elsewhere, so ask a licensed tax professional about your situation.
Forming a Hawaii LLC as a non-resident
You do not need to live in Hawaii or the US to form a Hawaii LLC. You do need a registered agent who is physically present in Hawaii, and the LLC must file its annual report each year like any other.
Hawaii’s state fees are low, but there is little reason for a founder outside the US to pick Hawaii unless the business actually operates there. Most non-residents with no Hawaii activity choose Wyoming or New Mexico for privacy and simple upkeep; our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide set out the numbers. If you form elsewhere and later do business in Hawaii, the LLC may need to register there as a foreign LLC.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: the registered agent’s address is for legal papers. Banks usually want a separate business address, which our US business address service provides.
How to dissolve a Hawaii LLC
To close a Hawaii LLC you file Articles of Termination (Form LLC-11) with BREG and pay the $25 fee. BREG’s FAQs say the LLC terminates its registration by filing Form LLC-11 with the nonrefundable filing fee.
- Before filing: wind up the business, pay debts and file any final annual report that is due, so no late penalty remains on the record.
- Taxes: close the GET license and file final returns with the Department of Taxation, and file the final federal return (including a final Form 5472 if it applies).
- If you simply stop filing: the LLC can be terminated administratively after two years without reports, but penalties can build up in the meantime, so a proper termination is cleaner.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a Hawaii LLC yourself on the state portal for $51, file the $15 annual report each year and apply for the GET license directly. The forms are short.
What our service adds is preparation and checking before filing (name rules, agent, addresses), submission by our filing team, tracking and secure document storage in your portal, the EIN without an SSN for non-residents, a US address with mail forwarding, and reminders before your annual report quarter ends. Prices are on our pricing page with the state fee shown at cost, and you can start your order once you have a name. Compare other states on our US LLC states page, or see the nearest mainland option on our California LLC page.
Sources
- Hawaii DCCA Business Registration Division: Domestic LLC fees
- Hawaii DCCA Business Registration Division: Domestic limited liability company
- Hawaii DCCA Business Registration Division: FAQs
- Hawaii DCCA Business Registration Division: Form LLC-INFO, Information for domestic limited liability company
- Hawaii DCCA Business Registration Division: New business registration portal FAQs
- Hawaii DCCA Business Registration Division: State archive preservation fee
- Hawaii business registration portal
- Hawaii Department of Taxation: General Excise Tax
- Hawaii Department of Taxation: Tax Information Release 2019-03 (revised)
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.