How to start a business in Hawaiʻi: the eight steps in order

Choose the entity, register with DCCA, name a registered agent, get an EIN, get a GET license, clear county permits, then calendar the annual report.

Start a business in Hawaiʻi in this order: choose the entity, register it with DCCA through Hawaii Business Express, name a registered agent, get a free EIN from the IRS, register for the General Excise Tax, check county permits, and calendar the annual report.

Step 1: choose the entity

Check whether your type of business must register with DCCA's Business Registration Division at cca.hawaii.gov/breg/faqs.

An LLC files Articles of Organization under Hawaiʻi Revised Statutes Chapter 428. A corporation files Articles of Incorporation. Which fits you is a legal and tax question. Ask a CPA or attorney first.

Step 2: register with DCCA

File online through Hawaii Business Express, which now points to the new DCCA portal. Search the name first.

DCCA's fee schedule lists Articles of Organization at $50.00, plus $1.00 for the State Archives. Expedited review is $25.00 more.

Step 3: name a registered agent

Check DCCA's current registered agent rules at cca.hawaii.gov/breg/faqs before you file.

Step 4: get your EIN

The IRS issues an Employer Identification Number for free and warns owners to beware of websites that charge for one. You generally need it to hire employees, operate a partnership or corporation, or pay sales and excise taxes. Apply online and, if approved, receive the number immediately. The limit is one per responsible party per day. The tool runs on Eastern time, weekdays 6:00 a.m. to 1:00 a.m. the next day.

Step 5: register for the General Excise Tax

Register for the GET on Form BB-1 through Hawaii Tax Online, by mail, or at a district tax office. The GET registration fee is $20. Bring two copies of the application and your fee to the Department in person and a Hawaiʻi Tax ID number is assigned immediately.

• Rates: 4% on retail, services, and contracting, and 0.5% on wholesale. Every county adds a 0.5% surcharge to the 4% rate, so a retail sale on Kauaʻi carries 4.5%.
• If you add GET to a customer's bill, the ceiling is 4.712%.
• Form G-45 is due on the 20th day of the month after each filing period closes, and Form G-49 is the annual return.

Details and sources: Hawaiʻi General Excise Tax, explained for owners.

Step 6: check county permits

The state filing does not clear your location. On Kauaʻi, the Planning Department administers Zoning Permits (Class I through IV), Use Permits, Variance Permits, Special Permits, and Special Management Area permits. Every application requires consultation with Planning staff. Call (808) 241-4050 or visit 4444 Rice Street in Līhuʻe before you sign a lease.

Working from home has its own rules. The county's home business requirements say the use must be entirely within the dwelling, by the people who live there, with no employees, no signs, no selling on the premises, and no frequent public visits. A plot plan is required. The county also lists building, fire, Department of Health, and parks commercial activity permits.

Step 7: calendar the annual report

DCCA ties your annual report to the quarter you registered in, and you can file any time during that quarter. The quarters run January to March, April to June, July to September, and October to December. Businesses registered in the third quarter, for example, must file by midnight HST on September 30, 2026.

• Online fees: $12.50 for LLCs, profit corporations, and LLPs; $5.00 for partnerships; $2.50 for nonprofit corporations. Paper filing for an LLC is $15.00 on DCCA's fee schedule.
• Late filing: a $10.00 late fee for each year a report is delinquent, and you can still file.
• DCCA says it does not use or endorse any third-party company to collect or file annual reports. Be cautious of any letter that does not come from the Business Registration Division.

Filing questions: breg@dcca.hawaii.gov or 1-844-808-3222.

Step 8: register a trade name if you use one

DCCA charges $50.00 to register a trade name on Form T-1, $20.00 more for expedited service, and a $1.00 State Archives fee. Filing fees are not refundable. You can file online, at the service window at 335 Merchant Street in Honolulu, or by email, mail, or fax. For the registration term and renewal, see the trade name questions in DCCA's FAQs or call (808) 586-2727.

Questions owners ask

Do I have to register a sole proprietorship with the state?

DCCA answers this under "What business types must register?" in its Business Registration FAQs.

Do I have to pay for an EIN?

No. The IRS says you never have to pay a fee for an EIN.

What happens if I miss the annual report?

You can still file. DCCA assesses a $10.00 late fee for each year a report is delinquent.

Sources

• DCCA Form Fee Schedule (rev. 12/2022). Supports Articles of Organization under HRS Chapter 428, Articles of Incorporation, filing and expedited fees, the $1.00 archives fee, the paper annual report fee, and trade name fees. cca.hawaii.gov/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pdf. Fetched 2026-09-15.
• Hawaii Business Express. Supports the move to the new DCCA portal. hbe.ehawaii.gov. Fetched 2026-09-15.
• DCCA Business Registration FAQs. Linked for who must register and trade name terms. cca.hawaii.gov/breg/faqs/. Opened 2026-09-15.
• DCCA, Trade Name, Trademark, or Service Mark. Supports the $50.00 Form T-1 fee, the $20.00 expedited fee, the $1.00 archives fee, no refunds, filing methods, the Merchant Street window, and the (808) 586-2727 line. cca.hawaii.gov/breg/registration/trade/. Fetched 2026-09-15.
• DCCA release, Third Quarter Hawaiʻi Annual Business Reports Due (July 1, 2026). Supports the quarterly filing periods, the September 30, 2026 deadline, online fees, the $10.00 late fee, the third-party warning, and filing contacts. cca.hawaii.gov/breg/third-quarter-hawaii-annual-business-reports-due-2026/. Fetched 2026-09-15.
• IRS, Get an EIN. Supports the no-fee rule, when you need an EIN, the daily limit, and hours. irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number. Fetched 2026-09-15.
• Hawaiʻi Department of Taxation, An Introduction to the Transient Accommodations Tax (rev. 2025). Supports Form BB-1, filing online, by mail, or at a district office, the $20 GET registration fee, and same-day Tax ID numbers in person. files.hawaii.gov/tax/legal/brochures/TAT_brochure-25.pdf. Fetched 2026-09-15.
• Hawaii Tax Online. Supports the online filing portal. hitax.hawaii.gov. Fetched 2026-09-15.
• Hawaiʻi Department of Taxation, GET pages. Support the 4% and 0.5% rates and Form G-45 and G-49 due dates, as verified for our GET guide on 2026-09-15. tax.hawaii.gov/geninfo/get/.
• Hawaiʻi Department of Taxation, County Surcharge on GET. Supports the 0.5% county surcharges and the 4.712% maximum pass-on rate, as verified for our GET guide on 2026-09-15. tax.hawaii.gov/geninfo/countysurcharge/.
• County of Kauaʻi Planning, Zoning and Land Use Permits. Supports permit types, consultation, and contact. kauai.gov/Government/Departments-Agencies/Planning/Zoning-Land-Use-Permits. Fetched 2026-09-15.
• County of Kauaʻi, Home Business Requirements. Supports home business rules. kauai.gov home_business_requirements.pdf. Fetched 2026-09-15.
• County of Kauaʻi, Permits and Land Use. Supports other county permits. kauai.gov/Residents/Permits-Land-Use. Fetched 2026-09-15.

Information, not legal, tax, insurance, or financial advice.