Hawaii tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
-
Hawaii tax credit for research activities
Tax credit
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]
Check program requirements [Hawaii DBEDT tax-credit certification][Hawaii Form N-346A]
Eligibility, claim steps and deadlines for Hawaii tax credit for research activities
- 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]
Sources reviewed
Full details and sources for Hawaii tax credit for research activities