General Excise Tax (GET) Exemption & Forms Download

HHFDC Services for Developers

General Excise Tax (GET) 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.

For the period July 1, 2025 through June 30, 2026, the fees for G-37 applications are:

  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

 

*NEW*

For the period July 1, 2026 through June 30, 2027, the fees for G-37 applications are:

  1. Application fee for exemption of an eligible housing project and claimant: $613
  2. Subsequent applications for certification of claimants of an eligible housing project: $368
  3. Application for annual certification of rental income generated by an eligible housing project: $368

Application Fee Schedule

Fees are adjusted annually each July 1st. The table below provides the current fee structure:

Application Type July 1, 2026 – June 30, 2027
Exemption of eligible project and claimant $613
Subsequent certification of claimants $368
Annual certification of rental income $368