General Excise Tax (GET) Exemption

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