Lease tax by state

How is a car lease taxed in Hawaii?

Tax is added to each monthly payment. The Hawaii state-level rate is 4.00%.

Method
Tax on each monthly payment
State base rate
4.00% (excludes local add-ons)
Down payment taxed?
Yes — cap-cost reduction is taxed
As of
2026-06-20

What this means for your lease

In plain English: tax is added to each monthly payment. Hawaii's state-level lease sales-tax rate is 4.00% (before any local add-on).

Your cap-cost reduction (cash down, trade equity, or rebates applied as a down payment) IS taxed in Hawaii, so putting more cash down does not escape the tax.

The detail

Hawaii has no traditional sales tax; instead the General Excise Tax (GET) at 4% applies to the lessor's lease income. In practice the GET is passed through and applied to each lease payment (lease income received), so the consumer effectively pays tax on each monthly payment, including amounts attributable to down payment/cap-cost reduction. County surcharge raises the visible rate to ~4.712% pass-through on Oahu.

Local add-ons

County surcharge adds 0.5% on Oahu (Honolulu), Kauai, Hawaii, and Maui counties, for an effective ~4.5% in most counties; 4.0% where no surcharge.

See what this does to your true monthly cost

Hawaii's tax method changes the real cost of a lease — sometimes more than the headline payment does. Drop your numbers into the calculator (we preselect Hawaii) to fold the tax into one honest, comparable effective monthly figure.

Estimate my Hawaii lease cost →

Source: tax.hawaii.gov · High confidence · Reviewed 2026-06-20. Tax method is researched and cited per state; rates are state-level and exclude local add-ons. This is an estimate — verify with your dealer or the Hawaii Department of Revenue before you sign.

Lease tax in other states