Hawaii Bonus Tax Calculator 2026
Hawaii has no flat bonus rate: Booklet A requires the bonus to be added to regular wages and withheld using the annualized rate tables, which run from 1.4% to 7.9%.
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Booklet A requires aggregation
Hawaii has no flat bonus rate. Section 14(e) of the Department of Taxation's Booklet A, Employer's Tax Guide says supplemental wages paid with regular wages are withheld "as if the aggregate of the supplemental and regular wages were a single wage payment," and supplemental wages paid at a different time are aggregated with the current or the last preceding regular payroll. Employers may also spread a bonus that covers several pay periods across them and withhold on the average.
The 2026 annualized tables
The appendix in effect for withholding from January 1, 2026 values each HW-4 allowance at $1,144 a year and gives every employee an extra $4,350 lump-sum allowance. Single rates run from 1.40% to 7.90% above $125,000; married rates double the brackets. A $5,000 bonus on top of a $3,000 biweekly salary is annualized into the 7.90% bracket, so Hawaii withholds $389.08. A married employee claiming two allowances sees $376.11, and a worker on a $1,200 biweekly wage, $379.01.
HW-4, not W-4
Hawaii does not accept the federal W-4. Employees file Form HW-4, and anyone who never does is withheld as single with no allowances.
| Rule | Aggregate only: annualized Booklet A rates (1.4%–7.9%) |
|---|---|
| Valid through | December 31, 2026 |
| Documents | Booklet A, Employer's Tax Guide (Rev. 2025), Appendix effective for withholding January 1, 2026 (Appendix effective as of December 5, 2025 for withholding January 1, 2026 and thereafter) |
| Agency | Hawaii Department of Taxation |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Hawaii income tax | −$389.08 |
| Net | $3,128.42 |