State credits
Hawaii earned income tax credit
Hawaii made its credit refundable in 2022 and doubled its rate in 2023. It now pays 40% of the federal amount, through tax year 2027.
Hawaii and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$7,759
| Federal EITC | $4,328 |
| Hawaii Earned Income Tax Credit | $1,731 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Hawaii creditThe Hawaii Earned Income Tax Credit equals 40% of the federal credit and is refundable, so it is paid out even to a household that owes no Hawaii income tax. Act 114 of 2022 made the credit refundable, and Act 163 of 2023 raised the rate from 20% to 40% for tax years 2023 to 2027. With one child and earned income at the federal plateau for 2025, the federal credit is $4,328 and the Hawaii credit $1,731; with three or more children, $8,046 and $3,218. A worker without a qualifying child who meets the federal rules receives up to $260. The credit is claimed on Form N-356 and Schedule CR, attached to Form N-11, and follows the federal eligibility rules, including the Social Security number test and the age range of 25 to 64 for a worker without a child. Hawaii residents should check the Department of Taxation's form instructions for the year they file.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Hawaii credit in one table
| Name | Hawaii Earned Income Tax Credit |
| Form | Form N-356 and Schedule CR |
| Administered by | Hawaii Department of Taxation |
| Tax year 2025 | 40% of the federal credit |
| Tax year 2026 | 40% of the federal credit |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Hawaii and the federal tests
Hawaii does not add its own eligibility rules: if you qualify for the federal credit, you qualify for the Hawaii one, and the amount follows the federal amount line by line. A part-year resident claims a share based on the income earned while resident, as the form instructions explain.
The 40% rate and the computation are in the instructions for Form N-356 (Rev. 2025) of the Department of Taxation.
Hawaii credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $154 | $684 | $804 | $904 |
| $10,000 | $260 | $1,364 | $1,604 | $1,804 |
| $15,000 | $125 | $1,731 | $2,404 | $2,704 |
| $20,000 | $0 | $1,731 | $2,861 | $3,218 |
| $25,000 | $0 | $1,624 | $2,720 | $3,077 |
| $30,000 | $0 | $1,304 | $2,298 | $2,656 |
| $40,000 | $0 | $665 | $1,456 | $1,814 |
| $50,000 | $0 | $26 | $614 | $971 |
| $60,000 | $0 | $0 | $0 | $129 |