GET Tax Exemption

HHFDC may approve and certify an exemption from GET for any qualified person or firm involved with a newly constructed or moderately or substantially rehabilitated affordable housing project.

Pursuant to Hawaii Administrative Rules section 15-306-3, the HHFDC may adjust fees for GET exemption applications annually each July 1.

G-37 GET application fees will go up slightly for the one-year period that begins July 1, 2025:

Effective the next fiscal year, which runs from July 1, 2025 through June 30, 2026, fees will increase for G-37 applications as follows:

  1. Application fee for exemption of an eligible housing project and claimant:  $591
  2. Subsequent applications for certification of claimants of an eligible housing project:  $355
  3. Application for annual certification of rental income generated by an eligible housing project:  $355

 

The current G-37 GET Fiscal Year 2024-25 fees, effective July 1, 2024 through June 30, 2025 are:

  1. Application fee for exemption of an eligible housing project and claimant:  $578
  2. Subsequent applications for certification of claimants of an eligible housing project:  $347
  3. Application for annual certification of rental income generated by an eligible housing project:  $347

 

HHFDC GET Certification Form

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