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.

New! An updated fee schedule for G-37 applications takes effect on July 1, 2023.

Effective July 1, 2023:

  1. Application fee for exemption of an eligible housing project and claimant:  $559
  2. Subsequent applications for certification of claimants of an eligible housing project:  $336
  3. Application for annual certification of rental income generated by an eligible housing project:  $336

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Effective through June 30, 2023:

  1. Application fee for exemption of an eligible housing project and claimant:  $533
  2. Subsequent applications for certification of claimants of an eligible housing project:  $320
  3. Application for annual certification of rental income generated by an eligible housing project:  $320