A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Hawaii, as in other states, taxpayers are subject to various types of taxes imposed by state and local governments, as well as the federal government. The state imposes a general excise tax (GET) instead of a traditional sales tax, which is a tax on businesses for the privilege of doing business in Hawaii and is often passed on to consumers. Hawaii also has an income tax with multiple brackets and rates that vary depending on the taxpayer's income level. Property taxes in Hawaii are administered by the individual counties (Hawaii, Honolulu, Kauai, and Maui) rather than the state, and rates can vary depending on the county and the type of property. The state does not impose an inheritance tax, but it does have an estate tax that applies to estates exceeding a certain value threshold. Additionally, Hawaii residents are subject to federal taxes, including income tax, capital gains tax, and estate and gift taxes, which are levied by the Internal Revenue Service (IRS). It's important for taxpayers in Hawaii to understand their obligations for these various taxes and to comply with both state and federal tax laws.