Hawaii State Tax Credits
State Tax Credit Investments


Hawaii Low Income Housing Tax Credit Summary

  • Applicable against the Hawaii corporate income tax and individual income tax.
  • May offset 100% of taxpayer’s liability.
  • Excess credits carryforward for until exhausted. No carryback.
  • Credits are subject to a 15-year recapture period.
  • Credits are allocable, nontransferable


Interested in investing to create more affordable homes in Hawaii or monetizing your tax credits?

Contact us for more information about impact investing, federal and state tax credits.