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Hawaii Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-04 against the Hawaii Department of Commerce and Consumer Affairs, Business Registration Division and other official sources listed below

Short answer: Hawaii LLCs file the Annual Report each year (by the last day of the calendar quarter in which the LLC was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year; fee $12.50 online / $15 paper). Corporations: by the last day of the calendar quarter in which the corporation was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year, fee $12.50 online / $15 paper.

Hawaii annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Hawaii · LLC

Annual Report: By the last day of the calendar quarter in which the LLC was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year

Enter the formation date above — Hawaii's due date depends on it.

State fee
$12.50 online / $15 paper
If you file late
$10.00 late fee per year delinquent

Verified 2026-10-04 against 4 official sources: [1] cca.hawaii.gov [2] cca.hawaii.gov [3] cca.hawaii.gov [4] cca.hawaii.gov

Hawaii LLC: Annual Report

Due
By the last day of the calendar quarter in which the LLC was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year
How often
Every year
First report
End of the registration quarter in the calendar year after registration (no report is required in the year the entity registers)
Filing window
Can be filed any time during the quarter in which it is due
State fee
$12.50 online / $15 paper — Fee schedule lists $15; DCCA states the online fee for LLCs is $12.50
Late fee
$10.00 late fee per year delinquent
Dissolution
The DCCA director may administratively dissolve an LLC that fails to file its annual report for a period of two years (HRS 428-809)
Reinstatement
Application for Reinstatement (Form X-4): $25 (LLC), filed within two years after the dissolution date, with all delinquent annual reports, delinquent fees/penalties, and a tax clearance certificate from the Hawaii Department of Taxation; domestic entities only

Sources: [1] cca.hawaii.gov · [2] cca.hawaii.gov · [3] cca.hawaii.gov · [4] cca.hawaii.gov

Hawaii corporation: Annual Report

Due
By the last day of the calendar quarter in which the corporation was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year
How often
Every year
First report
End of the registration quarter in the calendar year after incorporation (no report is required in the year the entity registers)
Filing window
Can be filed any time during the quarter in which it is due
State fee
$12.50 online / $15 paper — Fee schedule (HRS ch. 414) lists $15; DCCA states the online fee for profit corporations is $12.50. No franchise tax is paid with the report
Late fee
$10.00 late fee per year delinquent
Dissolution
The DCCA director may commence administrative dissolution of a corporation that fails to file its annual report for a period of two years (HRS 414-401)
Reinstatement
Application for Reinstatement (Form X-4): $25 (profit corporation), filed within two years after the dissolution date, with all delinquent annual reports, delinquent fees/penalties, and a tax clearance certificate from the Hawaii Department of Taxation

Sources: [1] cca.hawaii.gov · [2] cca.hawaii.gov · [3] cca.hawaii.gov · [4] data.capitol.hawaii.gov · [5] cca.hawaii.gov

Hawaii nonprofit corporation: Annual Report

Due
By the last day of the calendar quarter in which the corporation was registered (Mar 31, Jun 30, Sep 30 or Dec 31), each year
How often
Every year
First report
End of the registration quarter in the calendar year after incorporation
Filing window
Can be filed any time during the quarter in which it is due
State fee
$2.50 — Online fee $2.50 per DCCA
Late fee
$10.00 late fee per year delinquent
Dissolution
May be administratively dissolved for failing to file its annual report for a period of two years (HRS 414D-248)
Reinstatement
Form X-4: $10 (nonprofit corporation) plus delinquent reports, fees and tax clearance, within two years after dissolution

Sources: [1] cca.hawaii.gov · [2] data.capitol.hawaii.gov · [3] cca.hawaii.gov

Foreign (out-of-state) LLCs and corporations registered in Hawaii

  • LLC: Foreign LLCs file the same quarter-based annual report; certificate of authority can be revoked for failing to file for two years. Foreign entities cannot use reinstatement (must re-register)
  • Corporation: Foreign corporations file the same quarter-based annual report; certificate of authority can be revoked for failing to file for two years. Foreign entities cannot use reinstatement

Good to know

  • Hawaii's due date is the end of the calendar QUARTER of the registration date, not the anniversary month (rule in effect since January 1, 2003).
  • BREG posts a reminder news release at the start of each filing quarter; free email reminders via 'MyBusiness Notifications' on Hawaii Business Express.
  • BREG says it does not use any third-party company to collect or file annual reports - beware of solicitation letters.

Hawaii annual report FAQ

When is the Hawaii LLC annual report due?

Annual Report: By the last day of the calendar quarter in which the LLC was registered: registered Jan 1-Mar 31 -> due Mar 31; Apr 1-Jun 30 -> Jun 30; Jul 1-Sep 30 -> Sep 30; Oct 1-Dec 31 -> Dec 31, each year. First report: End of the registration quarter in the calendar year after registration (no report is required in the year the entity registers). Use the calculator on this page with your formation date to get the exact date.

How much is the Hawaii annual report fee?

LLC: $12.50 online / $15 paper (Fee schedule lists $15; DCCA states the online fee for LLCs is $12.50). Corporation: $12.50 online / $15 paper (Fee schedule (HRS ch. 414) lists $15; DCCA states the online fee for profit corporations is $12.50. No franchise tax is paid with the report). Nonprofit corporation: $2.50. These are state fees; portal or card fees may apply.

What happens if I file my Hawaii annual report late?

LLCs: $10.00 late fee per year delinquent. The DCCA director may administratively dissolve an LLC that fails to file its annual report for a period of two years (HRS 428-809). Corporations: $10.00 late fee per year delinquent.

Where do I file the Hawaii annual report?

With the Hawaii Department of Commerce and Consumer Affairs, Business Registration Division, online at hbe.ehawaii.gov/annuals/welcome.html.

Related

Annual reports in other states

General information, not legal advice. Confirm current fees and deadlines with the Hawaii Department of Commerce and Consumer Affairs, Business Registration Division before filing.