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

 

HHFDC GET Certification Form