Staying compliant in Hawaii

When is a Hawaii LLC's annual report due, and what does it cost?

The report is due by the last day of the calendar quarter in which your LLC was organized, every year after the formation year (HRS § 428-210(d)). Filing online costs $12.50.^{2, 3}

That makes Hawaii's deadline personal to each LLC: two companies formed a few months apart can owe their reports in different quarters. The Division's own FAQ puts it this way: "The annual report filing period is related to the business entity's registration date".¹

How to work out your due date

Look at the date your Articles of Organization were filed, then match it to a quarter.

The statute's quarter-end dates are March 31, June 30, September 30 or December 31. An LLC organized in May, for instance, files nothing in its first calendar year and then owes a report by the end of June every year after.²

The fee

The Division's release on annual business reports lists the online fee for LLCs as $12.50. Its domestic LLC fee schedule lists the annual report at $15.00 without naming a filing method, so a paper filing may cost more than the online figure. Ask the Division if you plan to file on paper.³

What the report asks for

The official name is the Domestic Limited Liability Company Annual Report (Form C5). This page's sources don't list its fields, and the statute text describing its contents couldn't be checked for this guide. Open the form, or start an online filing, to see what it asks before your deadline comes around. Our explainer on how annual reports work covers what these filings usually contain.¹

If you run LLCs in more than one state, compare Hawaii's quarter rule with the deadlines in California's compliance guide or Washington's.

Does Hawaii charge LLCs a franchise tax?

This page found no official Hawaii source saying whether the state charges LLCs a franchise or minimum tax, so it makes no claim either way.

The Division's LLC fee schedule covers filings, such as the annual report at $15.00, and not taxes.³

Tax registrations and returns sit with Hawaii's Department of Taxation and, for federal filings, the IRS. Ask the Department which state taxes apply to your business, based on what you sell and where. How the LLC's income is taxed also depends on how it's owned and whether it elected corporate tax treatment, which is a question for a tax professional. Keep those dates on a separate list from the Division items on this page.

What happens if a Hawaii LLC files late or loses its standing?

A late annual report draws a late fee of $10 per year delinquent, on top of the filing fee itself, so the cost grows for each year you skip.¹

The Division's sources reviewed for this page don't set out when Hawaii dissolves an LLC for missing reports or for having no agent. Don't read the modest late fee as the whole risk. An LLC that is out of good standing can struggle to get a certificate of good standing for a bank, a lender or a licence renewal.

Hawaii does offer a way back. The Division's fee schedule lists the Application for Reinstatement, Form X-4, with a filing fee of $25. What else reinstatement requires, such as filing missed reports and paying their fees, wasn't verified on an official page for this guide, so ask the Division what applies to your record before you file. If the LLC kept trading or signed contracts while out of standing, talk to a lawyer as well.⁵

A lapse can go unnoticed until a bank asks for proof of standing. A yearly look at your LLC's record with the Division catches it sooner.

How do you keep your registered agent current in Hawaii?

You keep an agent with a Hawaii business address on file at all times, because the statute says an LLC "shall continuously maintain in this State a registered agent" (Haw. Rev. Stat. § 428-107), and you file Form X-7 whenever the agent changes.^{4, 6}

The statute applies to Hawaii LLCs and to foreign LLCs authorized to transact business here (Haw. Rev. Stat. § 428-107; registration costs $50). The full rules on who may act as agent, address limits and appointing one are in the Hawaii registered agent guide.⁷

When the agent changes

The filing is the Statement of Change of Registered Agent By Entity, and the state fee is $25. Expedited review costs an additional $25 per filing; the Division's fee schedule names no turnaround for it, and this guide's sources give no standard processing time. You can file it by any of the Division's methods (Online, by email, mail or fax).^{5, 6, 8}

If your agent resigns, the resignation takes effect on the earlier of the 31st day after filing or the appointment of a new agent, and the law says the agent must promptly notify the entity of the filing date. That notice goes to the contact details the agent holds, so an outdated email can hide it. File the change with a new agent before the old one leaves, and cancel any paid service only after the Division shows the new agent. Our walkthroughs on changing an agent and cancelling an agent service cover the order in detail.⁹

What provider compliance features do for a Hawaii LLC

Hawaii's report is cheap to file online, so the question with any paid compliance plan is what you get beyond the filing itself.

• Some providers file the report for you. Northwest Registered Agent charges $100 + state fees, charged at filing, LegalZoom lists $99 + state filing fees, bills once, InCorp Services charges $89 + state fees, and Rocket Lawyer charges $100 with Pro membership, excluding state fees. Each of those service fees is higher than the state's online fee of $12.50.^{10, 11, 12, 13}
• Bundled plans work differently. Tailor Brands includes annual report filing in its Essential and Elite plans but not in Lite. Swyft Filings sells ComplianceGuard $199/year, with a 14-day free trial then auto-charged.^{14, 15}
• Reminders alone. Harbor Compliance sends annual report filing reminders with its agent service, doola lists annual report notifications, and ZenBusiness's agent page mentions annual report reminders among what an agent passes to owners.^{16, 17, 18}

Whichever you choose, check that the provider works out Hawaii's quarter-based date from your filing date rather than a fixed calendar date.

No plan changes your duty to keep the agent current. Renewal prices vary widely: InCorp Services renews at $129 per year, Tailor Brands at $199/year, Harbor Compliance at $159 annually, and Swyft Filings bills $149 per quarter. The Hawaii registered agent comparison sets these side by side, and services with compliance tools lists providers with these features.^{16, 19, 20, 21}

What does a Hawaii LLC compliance calendar look like?

Hawaii's calendar turns on the quarter in which your Articles were filed, and the formation year itself carries no report.

Year one

1. Articles filed. Note the filing date and its quarter. That quarter sets your report deadline for good. The steps to file are in the Hawaii LLC formation guide, and the fees are added up on the cheapest ways to form a Hawaii LLC.
2. No annual report. No report is due in the year the LLC is organized.²
3. Agent setup. Confirm the email and phone your agent will use for notices, and write down its renewal date.
4. Taxes. Ask the Department of Taxation and the IRS which registrations apply, and track them separately.

Year two and after

1. Annual report due by the end of your quarter (March 31, June 30, September 30 or December 31), filed online for $12.50.
2. Late? The penalty is $10 per year delinquent, so file as soon as you notice.
3. Agent renewal, billed by your provider on its own cycle. Check any notice period in its terms.
4. Record check once a year with the Division. If the agent changed, file Form X-7 ($25).⁶

The glossary defines terms such as good standing and reinstatement, and what a registered agent is covers the agent's day-to-day role.