Hawaii Probate at a Glance
| Item | Detail |
|---|---|
| Governing Law | Hawaii Revised Statutes Chapter 560 (Uniform Probate Code) |
| Court | Circuit Court — Probate Division (circuit of deceased's domicile) |
| Small Estate Affidavit | Gross value under $100,000; wait 30 days — no court filing (HRS 560:3-1201) |
| Creditor Period | 60 days from first publication |
| Inventory Due | Within 90 days of appointment |
| Typical Timeline | 5–9 months (informal probate) |
| HI Estate Tax | ~$5.49M threshold (indexed); rates up to 20%; Form M-6 due 9 months |
| HI Income Tax | 1.4%–11%; Form N-11 (individual) + N-40 (estate fiduciary) |
| Filing Fee | $150–$225 (varies by circuit) |
| Executor Title | Personal Representative (PR) under the UPC |
Hawaii's Probate Paths
Path 1 — Small Estate Affidavit (HRS 560:3-1201)
If the gross estate is under $100,000 and 30 days have passed since death, an heir can collect assets by presenting a sworn affidavit directly to the institution holding the asset — no court filing. This is the fastest path for small estates that don't involve real property.
Path 2 — Informal Probate (Most Common)
For estates requiring probate, informal probate under the UPC allows the Personal Representative to be appointed by the probate registrar without a court hearing. File the Application for Informal Probate and the registrar issues the Order and Letters of Administration administratively.
Path 3 — Formal Probate (Court-Supervised)
Formal probate involves court hearings and is appropriate when the Will is contested, there are disputes among heirs, or complex issues exist. A judge supervises proceedings.
Hawaii's Four Circuit Courts
| Circuit | Islands Covered | County |
|---|---|---|
| First Circuit | Oahu | City and County of Honolulu |
| Second Circuit | Maui, Molokai, Lanai, Kahoolawe | Maui County |
| Third Circuit | Hawaii (Big Island) | Hawaii County |
| Fifth Circuit | Kauai, Niihau | Kauai County |
File in the circuit where the deceased was domiciled. If the estate includes property on multiple islands in different circuits, additional recording steps may be required in each relevant circuit.
Hawaii-Specific Issues: Leasehold Property
Many Hawaii properties — particularly condominiums and residential lots — are held as leasehold rather than fee simple. Leasehold property is not owned outright; the land is leased from a landowner (often the Bishop Estate or other large landowners), typically for 55–99 year terms.
- Identify whether each real property asset is fee simple or leasehold before valuing it
- Leasehold property transfers differently — the ground lease agreement may have assignment restrictions or require lessor consent
- Remaining lease term affects value: short remaining terms reduce value significantly
- Record transfers at the Bureau of Conveyances (most properties) or Land Court (Torrens-registered property)
Hawaii Intestacy: Who Inherits Without a Will?
| Surviving Relatives | Who Inherits (HRS 560:2-101) |
|---|---|
| Spouse only (no descendants or surviving parents) | Spouse inherits everything |
| Spouse + all descendants are also spouse's | Spouse inherits everything |
| Spouse + descendants not all spouse's | Spouse gets $150,000 + 50% of remainder; descendants share balance |
| Spouse + surviving parents (no descendants) | Spouse gets $300,000 + 75% of remainder; parents share balance |
| No spouse — descendants only | Descendants share per stirpes |
| No spouse, no descendants | Parents, then siblings, then next of kin |
Hawaii is not a community property state. All property is separate property. Married couples can hold property as tenants in common, joint tenants with right of survivorship, or tenants by the entirety.
The 10-Step Hawaii Probate Process (Informal)
Determine Which Path Applies
Check if the gross estate is under $100,000 (small estate affidavit; wait 30 days). Identify non-probate assets (named beneficiaries, joint tenancy, tenancy by the entirety, living trusts). If probate is required, confirm informal probate is appropriate — no disputes, clear Will.
Get Organized and Secure Property
Create a dedicated estate Gmail. Order 3–5 certified death certificates. Secure real property — notify insurer of vacancy. Identify all real property as fee simple or leasehold. Notify Social Security, state pension plans, and Transient Accommodations License authorities if vacation rentals were involved.
File Application for Informal Probate
File the Application for Informal Probate of Will and Appointment of Personal Representative with the Circuit Court Probate Division in the deceased's home circuit. File the original Will and certified death certificate. Pay the filing fee ($150–$225). The probate registrar reviews and issues the Order and Letters of Administration — no hearing required.
Apply for Estate EIN and Open Estate Account
Apply for an EIN at IRS.gov — receive immediately online. Open a dedicated estate bank account. You'll need the EIN for both federal Form 1041 and Hawaii Form N-40 if the estate earns income after death.
Publish Notice to Creditors
Publish Notice to Creditors in a newspaper of general circulation in the circuit once per week for 3 consecutive weeks. The 60-day creditor claim period runs from first publication. Send direct written notice to all known creditors promptly after appointment.
File Inventory Within 90 Days
Prepare a complete inventory of all estate assets with date-of-death values. Include all real estate (note fee simple vs. leasehold), vehicles, financial accounts, investments, and personal property. File with the Circuit Court within 90 days of appointment. For leasehold property, get independent appraisals that account for the remaining lease term.
Determine Hawaii Estate Tax Obligation
If the gross estate may exceed ~$5.49 million, consult a tax professional immediately. File Hawaii Form M-6 within 9 months of death. Hawaii's estate tax has a top rate of 20% — the highest in any state. The Hawaii exemption is tied to the indexed amount and does not track the federal $13.61M exemption. Even if no federal estate tax is owed, Hawaii tax may apply.
Pay Debts and Manage the Estate
Review all creditor claims after the 60-day period closes. Pay only legitimate, validated debts. Under informal probate, the Personal Representative acts independently. Transfer leasehold property through the Bureau of Conveyances or Land Court as required. If property is on multiple islands, record transfers in each relevant county's recording office.
File Tax Returns
File the deceased's final federal Form 1040 and Hawaii Form N-11 by April 15 of the year following death. If the estate earns income after death, file federal Form 1041 and Hawaii Form N-40 (fiduciary income tax return). If the estate is subject to Hawaii estate tax, file Form M-6 within 9 months of death.
Distribute Assets and File Closing Statement
After the creditor period closes and taxes are filed, distribute assets to beneficiaries per the Will. Obtain signed receipts from all beneficiaries. Record deeds for real property transfers with the Bureau of Conveyances (or Land Court for Torrens-registered property). File a Closing Statement with the Circuit Court. Retain all records for at least 7 years.
Hawaii Estate Tax Rate Table
| Taxable Estate | Rate |
|---|---|
| $0–$1,000,000 (above exemption) | 10% |
| $1M–$2M | 11% |
| $2M–$3M | 12% |
| $3M–$4M | 13% |
| $4M–$5M | 14% |
| $5M–$6M | 15.7% |
| $6M–$7M | 16.8% |
| $7M–$8M | 18% |
| $8M–$9M | 19.2% |
| Over $9M | 20% |
The exemption is approximately $5.49 million (indexed for inflation). Estates below the exemption owe no Hawaii estate tax. Always verify the current threshold with the Hawaii Department of Taxation.
Common Mistakes in Hawaii Probate
| Mistake | Consequence | How to Avoid |
|---|---|---|
| Ignoring Hawaii estate tax (assuming federal exemption applies) | Hawaii tax liability, penalties, and interest | Hawaii's threshold (~$5.49M) is far below the federal ($13.61M). Check separately. |
| Not identifying leasehold vs. fee simple | Wrong valuation; incorrect transfer process | Review the deed — leasehold deeds reference a ground lease |
| Recording in the wrong system (BOC vs. Land Court) | Transfer legally ineffective; title issues | Check the original deed to determine which recording system the property uses |
| Missing the 90-day inventory deadline | Court may sanction the PR | Begin inventory immediately after appointment; file by day 80 |
| Distributing before the 60-day creditor period closes | Personal liability if creditors appear | Track first publication date; wait the full 60 days |
| Not canceling vacation rental permits (TAT/county permits) | Ongoing permit fees, tax obligations, fines | Notify Hawaii Dept. of Taxation (TAT) and county within 30 days of death |
Get the Complete Hawaii Probate Guide
Our step-by-step Hawaii guide covers all 10 phases — including leasehold property transfers, Bureau of Conveyances vs. Land Court instructions, Hawaii estate tax checklist, multi-island filing guidance, letter templates, and the complete PR checklist.
Get Your Hawaii Guide for $37.99 → Get all 50 states for $299 →