Hawaii Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax
The state benefits Hawaii gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.
Hawaii has no state-level property tax; each county runs its own, and the state's Office of Veterans' Services notes that each county exempts the home of a totally disabled veteran or their widow(er). In Honolulu the home is exempt from all property tax except the minimum tax, and on Kauai a veteran rated at least 80% pays only the $150 minimum tax. Hawaii does not tax military retired pay. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.
Property tax exemptions for veterans in Hawaii
| Benefit | Who qualifies | Amount | How to apply | Source |
|---|---|---|---|---|
| Honolulu (Oahu) home exemption for totally disabled veterans | A veteran who is totally disabled because of injuries received while on active duty with the U.S. Armed Forces, for a home the veteran owns and occupies. The exemption continues while the veteran remains totally disabled, and for the widow or widower while they remain unmarried. Disability is shown by a physician's certificate of disability. Honolulu states no VA rating percentage. | Full exemption from real property tax, except the minimum tax | File Form E-8-10.5 (or file online) with a copy of a physician's certificate of disability at the Real Property Assessment Division (842 Bethel St., Basement, Honolulu, or 1000 Ulu'ohi'a St. #206, Kapolei; 808-768-3799). File on or before June 30 for the first-half payment or December 31 for the second-half payment. Continue the exemption with Form E-8-10.5A. | City and County of Honolulu Real Property Assessment Division: Totally Disabled Veterans (ROH § 8-10.5) |
| Kauai County disabled veteran exemption (rated 80% to 100%) | A veteran who is at least 80% disabled due to injuries received while on active duty with the U.S. Armed Forces, on a home with an approved home exemption. | Full exemption from real property tax, except the $150 minimum tax | File Form P-6 together with Form P-3 (home exemption) with the Kauai Real Property Assessment Division by September 30 before the tax year claimed. | County of Kauai Real Property Assessment: Exemption/Tax Relief Information |
| Kauai County disability exemption for veterans rated under 80% | A veteran disabled below 80% due to injuries received while on active duty, with the disability certified on forms prescribed by the Kauai Director of Finance. | Exemption of up to $50,000 of taxable value | File Form P-6 with the Kauai Real Property Assessment Division by September 30. | County of Kauai Real Property Assessment: Exemption/Tax Relief Information |
Is military retired pay taxed in Hawaii?
| Treatment | Amount or limit | Source |
|---|---|---|
| Fully exempt. Hawaii does not tax pension or annuity distributions from a public (government) retirement system, and the state names military pensions as an example. The amount is subtracted on Form N-11, line 13, unless the employee made voluntary contributions under an elective right (HAR § 18-235-7-02). | No dollar limit. All qualifying military retired pay is excluded (Form N-11 instructions for tax year 2025, the latest the state publishes). | files.hawaii.gov |
For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.
Other Hawaii veteran benefits
Vehicles and license plates
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| State motor vehicle registration fee exemption (Act 188, 2019) | A Hawaii resident who was discharged other than dishonorably and has a 100% VA service-connected disability rating. It covers one vehicle, which must have a current registration and safety check. | $46 off the state registration fee each year. The owner pays the remaining fees. | dod.hawaii.gov |
| Honolulu county registration fee exemption for veterans 65 and older (effective July 1, 2026) | A U.S. armed forces veteran aged 65 or older who was not dishonorably discharged. It covers one non-commercial vehicle in the City and County of Honolulu. | Exemption from the $20 Honolulu county motor vehicle registration fee. Other city and state fees still apply. | dod.hawaii.gov |
| Veteran special license plates (HRS 249-9) | Qualified veterans can choose a Veteran, Combat or Combat Wounded, Pearl Harbor Survivor, Former POW, WWII, Korea, Vietnam, or Persian Gulf plate. A Gold Star Family plate is also offered. Motorcycle plates are available. | Same cost as a regular plate | dod.hawaii.gov |
State veterans homes
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Yukio Okutsu State Veterans Home (Hilo) | Veterans. For eligibility, call the home at (808) 961-1500 or ask a primary care physician. | Short-term rehabilitation, residential long-term placement and 24-hour skilled nursing care. No cost is published. | dod.hawaii.gov |
| Daniel K. Akaka State Veterans Home (Kapolei, Oahu) | Veterans. Interested veterans complete the online inquiry form linked from the Office of Veterans' Services page. | 120-bed home on a seven-acre property in Kapolei. No cost is published. | dod.hawaii.gov |
Other benefits
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| State income tax exclusion for Reserve and Hawaii National Guard duty pay | Members of the reserve components of the U.S. Army, Navy, Air Force, Marine Corps, or Coast Guard, and members of the Hawaii National Guard | The first $8,636 of duty pay per member is excluded (tax years beginning after Dec 31, 2024; Form N-11 line 15, 2025 instructions) | files.hawaii.gov |
| State veterans cemeteries | Veterans eligible under National Cemetery Administration standards, which the Hawaii State Veterans Cemetery follows. Contact the Office of Veterans' Services at (808) 433-0420. | Burial in the state-run Hawaii State Veterans Cemetery (Kaneohe, Oahu) or in county-run veterans cemeteries on Hawaii Island (Hilo, Kailua-Kona), Kauai, Maui, Molokai and Lanai | dod.hawaii.gov |
Common questions
Does Hawaii have a property tax exemption for disabled veterans?
Hawaii lists 3 veteran property tax benefits. The main one: Honolulu (Oahu) home exemption for totally disabled veterans. Who qualifies: A veteran who is totally disabled because of injuries received while on active duty with the U.S. Armed Forces, for a home the veteran owns and occupies. The exemption continues while the veteran remains totally disabled, and for the widow or widower while they remain unmarried. Disability is shown by a physician's certificate of disability. Honolulu states no VA rating percentage.. Amount: Full exemption from real property tax, except the minimum tax (City and County of Honolulu Real Property Assessment Division: Totally Disabled Veterans (ROH § 8-10.5)).
How do I apply for the Hawaii veteran property tax exemption?
File Form E-8-10.5 (or file online) with a copy of a physician's certificate of disability at the Real Property Assessment Division (842 Bethel St., Basement, Honolulu, or 1000 Ulu'ohi'a St. #206, Kapolei; 808-768-3799). File on or before June 30 for the first-half payment or December 31 for the second-half payment. Continue the exemption with Form E-8-10.5A. (City and County of Honolulu Real Property Assessment Division: Totally Disabled Veterans (ROH § 8-10.5)).
Does Hawaii tax military retirement pay?
Fully exempt. Hawaii does not tax pension or annuity distributions from a public (government) retirement system, and the state names military pensions as an example. The amount is subtracted on Form N-11, line 13, unless the employee made voluntary contributions under an elective right (HAR § 18-235-7-02). Amount or limit: No dollar limit. All qualifying military retired pay is excluded (Form N-11 instructions for tax year 2025, the latest the state publishes). (files.hawaii.gov).
What other benefits do veterans get in Hawaii?
State motor vehicle registration fee exemption (Act 188, 2019) (dod.hawaii.gov); Honolulu county registration fee exemption for veterans 65 and older (effective July 1, 2026) (dod.hawaii.gov); Veteran special license plates (HRS 249-9) (dod.hawaii.gov); Yukio Okutsu State Veterans Home (Hilo) (dod.hawaii.gov); Daniel K. Akaka State Veterans Home (Kapolei, Oahu) (dod.hawaii.gov); State income tax exclusion for Reserve and Hawaii National Guard duty pay (files.hawaii.gov); State veterans cemeteries (dod.hawaii.gov). Who qualifies and the amounts are in the tables above.
Sources
- City and County of Honolulu Real Property Assessment Division: Totally Disabled Veterans (ROH § 8-10.5)
- County of Kauai Real Property Assessment: Exemption/Tax Relief Information
- files.hawaii.gov
- dod.hawaii.gov
- dod.hawaii.gov
- dod.hawaii.gov
- dod.hawaii.gov
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
Related
Hawaii senior property tax relief → Hawaii state income tax for retirees → Veteran benefits in every state → Military retirement tax by state 2026 → Military retirement pay calculator → 2026 VA disability rates → Military retiree and VA COLA 2027 → VA loan limits 2026 →