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Hawaiʻi GET / TAT late filing calculator

Missed a filing? See exactly what it'll cost. Uses the statutory Hawaiʻi Department of Taxation penalty (5% per month, capped at 25%) plus 8% annual interest— both per HRS §231-39. The same math applies to GE Tax (G-45 / G-49), TA Tax (TA-1 / TA-2), and the county TATs.

Tax owed (TAT)
$1,500.00
Failure-to-file penalty (15%)
5%/mo, HRS §231-39(b)(1)
+ $225.00
Interest (3 months @ 0.667%/mo)
HRS §231-39(b)(4) — 8% annual, compounding monthly
+ $30.22
Total now owed
Penalty + interest adds $255.22 (17.0% of original)
$1,755.22

How the penalty works (HRS §231-39)

  • Failure to file: 5% of unpaid tax per month (or fraction), capped at 25%.
  • Failure to pay: an additional 20% in total penalty for the wilfully-negligent or substantial-underpayment cases. Most STR owners hit the 5%/mo branch, not this one.
  • Interest: 2/3 of 1% per month on the unpaid amount (≈ 8% annual). Compounds monthly under §231-39(b)(4).
  • The county TATs (MCTAT/OTAT/HCTAT/KCTAT) generally adopt §231-39 by reference. Some counties also charge a separate late-filing penalty per county code — Maui's MCTAT under Maui Ord Ch. 3.96 mirrors the state rules.

The math compounds: if you owe $1,500 in TAT and you're 3 months late, you owe 15% penalty + ~2% interest = ~$255 extra. Six months: $375. Twelve months: $580 (penalty caps at 25%, but interest keeps accruing).

This calculator gives the ballpark. The exact number depends on whether DoTax issues a Notice of Assessment, whether you self-correct via amended return, and any administrative waivers granted (rare). Use it to motivate getting current, not as a substitute for a CPA when DoTax already noticed.

One late MCTAT filing pays for 4+ months of PermitPaddler.

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Citations current as of 2026-05-15. Not legal or tax advice. Penalty + interest math is approximated; the actual amount depends on assessment date, payment date, and Department of Taxation discretion under HRS §231-39(c).