Form G45 is used for businesses who file monthly, quarterly, or semi-annually.

  • If you pay more than $4,000 total in Hawaii GE Tax during the year, you are required to file on a monthly basis.
  • If you pay less than $4,000 in GE Taxes during the year you file on a quarterly basis.
  • If you pay less than $2,000 in GE Taxes during the year you file semi-annually.

Form G49 is an annual filing that all businesses must file at the end of the year.


What is General Excise Tax?

General Excise Tax (GET) is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person engaging in the business activity. Your “gross income” is the total of all your business income before you deduct your business expenses. Your gross income includes any cost passed on to your customers such as the GET.

With everything that goes along with owning a business, filing GET is often times overlooked, especially with new business just starting out. Let us take the worry out of trying to remember if you filed or not. Here at My Personal CPA, we will prepare and file your GE for you! Call our office today for more information!

If you have self employment income, are an independent contractor, make sales commissions as a non-employee, or have rental income, then you must file and pay Hawaii GET. However, the frequency in which you file depends on the amount of GET your business has to pay during the year.