HRS §235-29

How to divide business income for Hawaii taxes

Read the official text at capitol.hawaii.gov ↗

This section explains how to split your business income for Hawaii taxes. You multiply your total business income by a fraction made of three factors: property, payroll, and sales. Add those three factors, then divide by three.

businesses

The statute, as written — Apportionment of business income; percentage

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.