TMK guide · Land rules
Conveyance tax
The State tax paid when real property changes hands.
Hawaiʻi charges a conveyance tax when a deed or other document transfers real property. It is set in HRS chapter 247 and paid at recording, usually by the seller unless the contract says otherwise.
The rate goes up with the price, and the State uses a higher schedule for some properties where the buyer will not live in the home. Some transfers are exempt, such as many transfers between family members for no price.
The escrow company works out the amount at closing.
What the law says, and who keeps it
What the ParcelSheet card shows
The conveyance tax at a sale price is Pro detail, worked from the State rate table, which is linked.
Who to ask
The State Department of Taxation, and the escrow company handling the sale.
See it on a real lot
Checked 2026-10-17. This page explains a term in plain words. It is not legal advice; the County or State office named above decides.
More land rules
- Special Management Area (SMA)
- State Land Use Districts
- FEMA flood zones and what X shaded means
- FIRM panels and LOMAs
- Tsunami evacuation and extreme tsunami zones
- Sea level rise exposure area
- Lava flow hazard zones 1 to 9
- CPR lots (condominium property regime)
- ʻOhana units and accessory dwelling units
- Shoreline setback
- Cesspool conversion (Act 125)
- Important Agricultural Lands (IAL)
- Property tax classes by County
- TMK (Tax Map Key)