Hawaii tax credit for research activities

Tax credit

Official program guidance

Agency: Hawaii DBEDT and Department of Taxation. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [Hawaii DBEDT tax-credit certification][Hawaii Form N-346A]

Who qualifies
Registered Hawaii businesses with no more than 500 employees and more than half of their activities in qualifying Hawaii research. [Hawaii DBEDT tax-credit certification]
What it’s worth
Form N-346A multiplies the federal research credit by the Hawaii share of qualified research expenses; certification is subject to the program cap. [Hawaii Form N-346A][Hawaii DBEDT tax-credit certification]
How to claim
Submit signed N-346A and the DBEDT questionnaire. Attach the approved certificate to the tax return. [Hawaii Form N-346A][Hawaii DBEDT tax-credit certification]
Deadlines and application windows
The published 2026 certification round opened March 2, 2026, first come, first served until its cap. The page does not confirm funds remain. [Hawaii DBEDT tax-credit certification]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed