How to Form a Hawaii LLC in 2026: The $51 Filing, the Quarterly Annual Report, the New Portal and the GET License

A Hawaii LLC is one of the cheapest in the country to keep: $50 to file plus a $1 archives fee, then $12.50 a year online. What trips people up is everything around those numbers. The annual report is due in a quarter tied to your registration date, the state moved its whole business registry to a new portal on July 6, 2026, and the LLC alone does not let you trade: you also need a general excise tax license from a different department. This guide takes a first-time founder through each step in order, with a worked budget at the end. Every fee was checked against the Business Registration Division's published schedules and its 2026 notices in October 2026.

Quick answer

To form an LLC in Hawaii, file articles of organization with the DCCA Business Registration Division (BREG) on its new online portal and pay $50 plus the $1 State Archives fee. Name a registered agent with a Hawaii business address. File an annual report every year in the quarter of your registration date ($12.50 online), and get a GET license ($20) from the Department of Taxation before you trade.

• Name must include "Limited Liability Company", "L.L.C." or "LLC"

• No annual report is due in the year the LLC is formed

• Late annual report: $10 a year fee for each year delinquent

• Two years without a report can lead to administrative termination

• Expedited handling was paused after the July 2026 portal change

What a Hawaii LLC is and who should form one

A Hawaii limited liability company is formed under Chapter 428 of the Hawaii Revised Statutes, the state's version of the Uniform Limited Liability Company Act. Once BREG files the articles, the LLC is a legal person separate from its owners, so its leases, debts and lawsuits belong to the company. A business creditor generally cannot reach your home or personal savings, provided you run the LLC as a genuinely separate business with its own bank account, contracts signed in its name and clean records.

The register is kept by the Business Registration Division of the Department of Commerce and Consumer Affairs (DCCA), whose office is at 335 Merchant Street in downtown Honolulu. Everything that matters can be done online. Taxes are separate and run through the Department of Taxation, which also issues the GET license every business needs.

For federal tax, a one-owner LLC is a disregarded entity and a multi-owner LLC is a partnership unless it elects corporate treatment. Hawaii has no separate annual franchise tax on LLCs, so the yearly state cost of the entity itself is the annual report fee.

An LLC suits most small Hawaii businesses: tour operators, surf and dive shops, food trucks, contractors, consultants, online sellers, farmers and landlords. You do not need to live in Hawaii or be a US citizen, and one person can form it alone. Chapter 428 also gives members a statutory right to see the company's records and to receive information they need to exercise their rights, which matters in family businesses where not everyone is involved day to day.

Hawaii LLC at a glance (2026)

$51

Articles plus archives fee

$50 + $1

$12.50

Annual report online

$15 on paper

$10 a year

Late fee

per year delinquent

$20

GET license

one-time

What changed in July 2026: the new BREG portal

On July 6, 2026, BREG moved to a new computer system and online portal at hbe.dcca.hawaii.gov, replacing the Hawaii Business Express site that owners had used for years. The old address now redirects to the new one. BREG's notice said services for filing and for obtaining copies and certificates were available first, with additional services to follow later.

Two practical effects matter for a new LLC. First, bookmarks and instructions in older guides point to the old site, so start from the DCCA's BREG page rather than a saved link. Second, BREG said expedited handling was not available on the new system, and that was still its position in early October 2026. The fee schedule lists a $25 expedited review fee for articles of organization, but you cannot count on buying faster processing until BREG restores it. If you need the LLC by a fixed date, for example to sign a lease or a vendor contract, file well ahead.

Step 1: Choose a name and decide on a trade name

The LLC's legal name must include "Limited Liability Company", "L.L.C." or "LLC", and it must be distinguishable from names already on BREG's register. Search the business name database on the BREG site before you commit to a logo or domain, and test variations with our LLC name checker. If you are not ready to file, you can reserve a name for $10.

If the LLC will trade under a different name, for example "Kona Coffee Tours" for "Makai Ventures LLC", register a trade name with BREG. Trade name registrations last five years, and you can renew in the six months before they expire. A trade name is not the same as a trademark: the trade name identifies the business, while a trademark or service mark protects a product or service brand. Our DBA guide explains the difference in more detail.

Step 2: Appoint a registered agent in Hawaii

Every Hawaii LLC must have and keep a registered agent in the state with a business address there. Under HRS 428-107, the agent can be an individual who lives in Hawaii or a domestic or foreign entity authorized to transact business in Hawaii. Owners who live on the islands often act as their own agent. Owners on the mainland or abroad usually pay a commercial agent, typically around $50 to $300 a year (an estimate based on published price lists of national agent services, not an official figure).

You change the agent by filing a statement of change. An agent who wants to stop acting can resign by filing a statement of resignation, which takes effect on the earlier of the 31st day after filing or the appointment of a new agent. If your agent resigns, appoint a replacement quickly so legal papers and BREG notices still reach you.

Step 3: File the articles of organization

You file the articles online on the BREG portal or on paper. The filing fee is $50, and BREG collects an additional $1 State Archives preservation fee on permanent records, so a formation costs $51. The archives fee was created in 2013 by HRS 94-8(c) to fund long-term access to government electronic records; if BREG rejects your filing, you can ask the State Archives Division for the dollar back.

The articles ask for the basic facts the statute requires: the LLC's name, the mailing address of its principal office, the registered agent, the organizer, and whether the company is managed by its members or by managers. Read each screen carefully on the new portal, because the layout differs from the old Hawaii Business Express forms that many online templates copy.

Forming a Hawaii LLC

1. 1

   Search the name

   Check BREG's business name search; add LLC, L.L.C. or Limited Liability Company.

2. 2

   Choose the registered agent

   A Hawaii resident or an entity authorized to do business in Hawaii, with a Hawaii business address.

3. 3

   File on the new portal

   Start at the DCCA BREG page and file articles of organization: $50 plus $1.

   Tip: Note the quarter of your registration date. It sets your annual report deadline for good.

4. 4

   Register for GET

   File Form BB-1 on Hawaii Tax Online and pay $20 once.

Why filings get rejected or delayed. The usual reasons are a name too close to an existing entity, a missing LLC ending, a registered agent without a Hawaii business address, and incomplete management details. With expedited handling paused, a rejection now costs more time than it used to, so double-check before you pay.

Step 4: EIN, operating agreement, bank account and GET license

EIN. Apply for an employer identification number from the IRS once the LLC is registered. It costs Free ($0), and the online application issues it in one session. Our EIN application guide walks through it.

Operating agreement. Hawaii does not ask you to file one, but you should sign one. It sets ownership, profit shares, who can sign, and what happens when someone leaves; without it, Chapter 428's default rules apply. Members can obtain a copy of any written operating agreement at the company's expense, so keep it current.

Bank account. Open a business account in the LLC's exact legal name using the filed articles, the EIN letter and the operating agreement, and pay business costs only from it. Our guide on how to pay yourself from an LLC explains draws and salary.

GET license. This is the step out-of-state guides miss. Hawaii has no sales tax; instead it charges a general excise tax on the business's gross income, and anyone doing business in Hawaii needs a GET license from the Department of Taxation. You register on Form BB-1 through Hawaii Tax Online and pay a one-time $20. The state rate is 4%, every county adds a 0.5% surcharge, and the most a business can visibly pass on to customers is 4.712%. Our Hawaii general excise tax guide explains rates, filing frequency and the wholesale rate.

Beneficial ownership reporting. Since FinCEN's March 2025 interim final rule, companies formed in the United States do not file beneficial ownership information reports, so a new Hawaii LLC has no BOI filing (current position: Not required for US-formed companies).

Your first weeks as a Hawaii LLC

Step 1

Articles

$51 with archives fee

Step 2

EIN

free

Step 3

Bank account

Step 4

GET license

$20

Step 5

County permits

if needed

Step 6

Annual report

from next year

The annual report and your filing quarter

Every Hawaii LLC files an annual report each year, and the deadline depends on the date the LLC was registered. BREG splits the year into four quarters: January to March, April to June, July to September and October to December. An LLC registered in a given quarter files by the last day of that quarter each year, and the report reflects the company's affairs as of the first day of the quarter. You can file at any time during the quarter.

There is one useful exemption. An LLC does not file an annual report in the calendar year it was formed, so a company registered in May 2026 files its first report between April 1 and June 30 next year.

When your Hawaii annual report is due

LLC registered between	Report due by	Reflects affairs as of
January 1 – March 31	March 31 each year	January 1
April 1 – June 30	June 30 each year	April 1
July 1 – September 30	September 30 each year	July 1
October 1 – December 31	December 31 each year	October 1

January 1 – March 31

Report due by

March 31 each year

Reflects affairs as of

January 1

April 1 – June 30

Report due by

June 30 each year

Reflects affairs as of

April 1

July 1 – September 30

Report due by

September 30 each year

Reflects affairs as of

July 1

October 1 – December 31

Report due by

December 31 each year

Reflects affairs as of

October 1

Fees. BREG's July 2026 release confirms that the online annual report fee for LLCs is $12.50; on paper it is $15. The report confirms or updates the LLC's addresses, members or managers and agent details.

Late reports. If the report is delinquent, you can still file it online, and BREG assesses a $10 a year late fee for each year delinquent. The statute allows a penalty of up to $100 for each 30-day period the delinquency continues, and the director may administratively terminate an LLC that has not filed its annual report for two years. A terminated LLC loses its good standing, which banks, landlords and government contracts usually check, so it is far cheaper to file on time.

How Hawaii LLC owners are taxed

A single-member LLC owned by a person is ignored for income tax: the profit goes on the owner's federal Schedule C and Hawaii individual income tax return, and the owner also pays federal self-employment tax. A multi-member LLC taxed as a partnership files a Hawaii partnership return and gives each member a share of income; members who live on the mainland still owe Hawaii tax on Hawaii-source income. An LLC can also elect S corporation treatment, which lets working owners split income between a reasonable salary and distributions, at the cost of running payroll. Read LLC vs S corp for the federal side.

The general excise tax is separate from income tax and applies to the LLC's gross receipts, not its profit. A consultant billing $100,000 owes GET on the full $100,000 even in a year with high expenses, which is why many Hawaii businesses add a visible GET line to invoices. Vacation rental owners also deal with the transient accommodations tax, and employers register for unemployment insurance and follow Hawaii's temporary disability insurance and prepaid health care rules, which are stricter than in most states.

What it costs: a worked first-year budget

The table shows three realistic Hawaii LLCs. State fees come from BREG's fee schedule and its 2026 notices, and the GET license fee from the Department of Taxation. The registered agent line is a market estimate, and county permits are left out because they vary.

What the table leaves out. Insurance, an accountant, county permits, transient accommodations tax registration for rentals, and the GET itself, which is a tax on income rather than a registration fee.

Over five years. An LLC formed in 2026 pays $51 to form and four online annual reports by 2030, or $101 in BREG charges, one of the lowest totals in the country. By comparison, an Alaska LLC costs $250 to form and $100 every two years, and Oregon charges $100 to form and $100 a year.

Worked examples

A Honolulu marketing consultant. Leilani forms "Ala Moana Insights LLC" on the new BREG portal in February 2026, names herself as registered agent at her Kaka'ako office, and pays $51. She gets her EIN the same afternoon and files Form BB-1 for her GET license. Because she registered in the first quarter, her annual report is due by March 31 each year starting next year, so she files every January when the reminder comes in.

A Kailua-Kona snorkel tour operator with a partner. Keoni and Dana form their LLC in August and register "Kona Reef Tours" as a trade name, since the boat and website already carry that name. They wanted the LLC fast for a harbour permit but found expedited handling paused after the July 2026 portal change, so they filed a month earlier than planned. They register for GET, add the visible GET line to their booking prices and file a Hawaii partnership return each spring. Their annual report falls in the third quarter, due by September 30.

A California owner of a Maui rental. Mark lives in San Diego and owns a condo in Kihei through a Hawaii LLC. He pays a commercial registered agent, registers for GET and transient accommodations tax, and files Hawaii nonresident returns on his share of profit. When he misses one annual report, he files it online the next month and pays the $10 a year late fee rather than letting two years pass and risking termination.

Hawaii LLC launch checklist

0/8

• Name searched; LLC ending added; trade name registered if you trade under another name
• Registered agent with a Hawaii business address confirmed
• Articles of organization filed on the new BREG portal ($51 with the archives fee)
• Filing quarter noted for future annual reports
• EIN issued and operating agreement signed
• Business bank account opened in the LLC's legal name
• GET license (Form BB-1) and any county permits
• Annual report reminder set for the start of your quarter next year

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Common mistakes and how to fix them

Forgetting the GET license. The LLC registration does not register you for tax. File Form BB-1 before the first sale or invoice.

Using old Hawaii Business Express links. Since July 6, 2026 the old site redirects to the new portal. Start from the DCCA BREG page so you reach the right service.

Counting on expedited filing. BREG paused expedited handling after the portal change. File early if you have a deadline.

Filing the annual report in the wrong quarter. The deadline follows your registration date, not the calendar year end. Look up your registration date in the business name search if you are unsure.

Letting two years slip. The $10 a year late fee is small, but two years without a report allows administrative termination.

Paying look-alike mailers. BREG does not use third parties to collect annual reports. File directly for $12.50.

Official links

• DCCA Business Registration DivisionStart here for the new portal, forms and fees
• BREG online portalRegister an LLC, file annual reports, buy certificates
• BREG fee schedule (PDF)$50 articles; $1 archives fee
• Department of Taxation – General Excise TaxGET license and rates
• IRS – Apply for an EINFree

What to do next

Check your name with our LLC name checker, confirm a Hawaii registered agent, and file the articles on the BREG portal. Get your EIN, register for GET using our Hawaii general excise tax guide, and note your filing quarter. If you are still choosing a structure, our LLC registration guide and LLC vs sole proprietorship explainer compare the options.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to form an LLC in Hawaii?

The Business Registration Division charges $50 for articles of organization plus the $1 State Archives preservation fee, so $51 in total. A general excise tax license from the Department of Taxation adds a one-time $20. The EIN is Free ($0). After that, the annual report costs $12.50 online.

When is the Hawaii LLC annual report due?

It depends on the quarter in which the LLC was registered. An LLC registered between January and March files by March 31 each year; April to June by June 30; July to September by September 30; October to December by December 31. You can file any time during your quarter, and no report is due in the year the LLC was formed.

What is the late fee for a Hawaii annual report?

BREG assesses a $10 a year late fee for each year the report is delinquent when you file online. The statute allows a penalty of up to $100 for each 30-day period of delinquency, and the director can administratively terminate an LLC that has not filed its annual report for two years.

Do I need a GET license for my Hawaii LLC?

Almost certainly. Anyone doing business in Hawaii needs a general excise tax license from the Department of Taxation, including freelancers and landlords. You register on Form BB-1 through Hawaii Tax Online and pay a one-time $20. The LLC's BREG registration and the GET license are separate filings with separate agencies.

Who can be a registered agent in Hawaii?

Under HRS 428-107, the agent must be an individual who lives in Hawaii or a domestic or foreign entity authorized to transact business in Hawaii, and it must have a business address in the state. You can be your own agent if you live in Hawaii. Agent changes are filed on a statement of change.

What changed for Hawaii business filings in 2026?

On July 6, 2026 the Business Registration Division moved from Hawaii Business Express to a new computer system and online portal at hbe.dcca.hawaii.gov. Filing, copies and certificates moved first, with other services following later. As of October 2026 BREG said expedited handling was not available on the new system.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Business Registration Division home page and system transition notice — Hawaii Department of Commerce and Consumer Affairs (DCCA) · accessed 12 October 2026
2. 2.Third Quarter Hawaii Annual Business Reports Due (news release, July 1, 2026) — DCCA Business Registration Division · accessed 12 October 2026
3. 3.Form LLC-INFO: Information for Domestic Limited Liability Company (3/2023) — DCCA Business Registration Division · accessed 12 October 2026
4. 4.BREG Fee Schedule (12-2022) — DCCA Business Registration Division · accessed 12 October 2026
5. 5.State Archive Preservation Fee — DCCA Business Registration Division · accessed 12 October 2026
6. 6.Form TN-INFO: Trade names, trademarks and service marks (3/2023) — DCCA Business Registration Division · accessed 12 October 2026
7. 7.General Excise Tax (GET) Information — Hawaii Department of Taxation · accessed 12 October 2026
8. 8.Get an employer identification number — IRS · accessed 12 October 2026
9. 9.Beneficial Ownership Information — FinCEN · accessed 12 October 2026