Hawaii brokerage account growth calculator

What a taxable index-fund account is actually worth after expense-ratio drag and after Hawaii takes its share of the gain — which, in most states, is not at the federal preferential rate.

Hawaii taxes capital gains at its own lower rate

Hawaii is one of the minority of states that charges long-term gains at a lower rate than ordinary income. HAWAII IS A GENUINE EXCEPTION TO THE 'STATES TAX GAINS AS ORDINARY INCOME' RULE, and it is a RATE CAP rather than an exclusion. Under Hawaii Revised Statutes section 235-51(f), an individual's tax may not exceed the ordinary tax computed on income EXCLUDING net capital gain, plus 7.25% of the net capital gain. It applies to individuals, estates and trusts for taxable years beginning after December 31, 1986. Because Hawaii's ordinary top rate is 11%, this is a real benefit for high-income filers and no benefit at all below the crossover point - a taxpayer whose marginal rate is under 7.25% pays the ordinary rate, so the alternative computation only ever helps. It is claimed through the Tax on Capital Gains Worksheet in the Form N-11 instructions, with a dedicated oval on Form N-11. A STALE SCREEN WORTH KNOWING ABOUT: the N-11 instructions still tell filers not to bother below $48,000 ($24,000 single or married filing separately, $36,000 head of household). Under the Act 46 brackets those figures are out of date - a single filer at $24,000 is still in the 6.80% band, below 7.25% - so the printed threshold is conservative rather than wrong, but a calculator should compute the actual crossover rather than trust it.