HRS §247-1
Real Estate Transfer Tax
Read the official text at capitol.hawaii.gov ↗This law creates a tax on most transfers of real estate, including sales, leases, and assignments. The tax applies when property is conveyed through documents like deeds or leases. It is a tax on the transfer itself, not on the property.
everyone
The statute, as written — Imposition of tax
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.
There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or any interest therein, by way of deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document, whereby any lands, interests in land, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, lessee or lessees, sublessee or sublessees, assignee or assignees, or any other person or persons, by the person's or their direction.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.