LLC Annual and Biennial Report Requirements in Hawaii

At a glance

Requirements one by one

Your deadline depends on the quarter you registered in

Hawaii ties the annual-report deadline to the calendar quarter in which your LLC was registered. Under Haw. Rev. Stat. § 428-210(d), the report is due by the last day of that quarter every year:

• Registered January–March → due March 31
• Registered April–June → due June 30
• Registered July–September → due September 30
• Registered October–December → due December 31

The report reflects the company's affairs as of the first day of that quarter. A newly registered LLC's first report comes due at that quarter-end in the following year. This quarterly system catches people off guard more often than the fee does — your deadline is not a single statewide date and it is not your exact anniversary; it is the end of your registration quarter.

A short report about who runs the company

Section 428-210(a) lists what the report sets forth: the company name and the jurisdiction under whose law it is organized; the mailing address of the principal office and the registered-agent information required by § 425R-4(a); and whether the LLC is manager-managed — naming each manager and the number of members, or, if member-managed, naming each member. You file with the DCCA Business Registration Division, most easily online through Hawaii Business Express.

The fee is $15 ($12.50 online)

The base annual-report fee is $15 on the DCCA Business Registration Division's published fee schedule, and $12.50 if you file online through Hawaii Business Express; expedited review adds $25. One wrinkle worth knowing: the statute's own fee schedule (§ 428-1301(a)(8)) lists $25, but the Division's current published fee for an LLC annual report is $15 — and it is the agency's published fee that controls what you actually pay. This filing is separate from Hawaii's general excise tax and income tax.

A missed report: current late fee, statutory cap, then termination

Current DCCA guidance says an online delinquent filing carries a $10 late fee for each year delinquent. The statute separately authorizes the director to set a forfeiture of up to $100 for each failure and permits reduction or waiver for good cause (§ 428-1302(a)). The LLC loses good standing until it files. The more serious consequence takes two years: under § 428-809, failing to file the annual report for a period of two years is a ground for administrative termination — Hawaii's term for administrative dissolution.

Termination and the two-year road back

When a ground exists, the director mails notice and may then declare the company terminated by filing a decree of termination (§ 428-810). A terminated LLC continues to exist only long enough to wind up and liquidate. To come back, you have two years from the termination date to apply for reinstatement (§ 428-811). The application must include every report that was due and unfiled, pay all delinquent fees and penalties (the reinstatement fee is $25, § 428-1301(a)(7)), and attach a certificate from the Department of Taxation that your taxes are paid (or arranged or contested). Once effective, reinstatement relates back to the termination date, as if it never happened.

What trips people up

• Your due date is the quarter-end, not your exact anniversary. An LLC registered on February 10 is due every March 31; one registered on May 5 is due every June 30 (§ 428-210(d)).
• The statute says $25, but you pay $15. The Division's published LLC fee schedule is the operative source; it charges $15 ($12.50 online), not the $25 printed in § 428-1301(a)(8).
• "Termination," not "dissolution." Hawaii calls the administrative shutdown administrative termination (§§ 428-809 to 428-811); it takes two full years of not filing to reach it.
• Reinstatement needs a tax clearance. You cannot reinstate on the reports and fees alone — the Department of Taxation must certify your taxes are handled (§ 428-811(a)(4)).

Common questions

When exactly is my Hawaii annual report due? By the last day of the calendar quarter your LLC was registered in — March 31, June 30, September 30, or December 31 — every year (§ 428-210(d)).

How much does it cost? $15, or $12.50 if you file online through Hawaii Business Express (DCCA fee schedule). Expedited review adds $25.

What happens if I stop filing? Current DCCA guidance assesses $10 per delinquent year; § 428-1302(a) separately permits a forfeiture up to $100. After two straight years without filing, the state may administratively terminate the LLC (§ 428-809). You then have two years to reinstate by filing the back reports, paying what is owed, and clearing your taxes (§ 428-811).

Statutes and sources

• Haw. Rev. Stat. § 428-210 — LLC annual report: contents and the registration-quarter due-date schedule. https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0210.htm (accessed 2026-08-17)
• Haw. Rev. Stat. § 428-809 — grounds for administrative termination, including two years of not filing the annual report. https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0809.htm (accessed 2026-08-17)
• Haw. Rev. Stat. § 428-811 — reinstatement within two years: back reports, fees, penalties, and tax clearance; relation back. https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-0811.htm (accessed 2026-08-17)
• Haw. Rev. Stat. § 428-1301 — statutory fee schedule (reinstatement $25; annual report $25). https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-1301.htm (accessed 2026-08-17)
• Haw. Rev. Stat. § 428-1302 — up-to-$100 forfeiture for failing to file the annual report. https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/HRS_0428-1302.htm (accessed 2026-08-17)
• DCCA Business Registration Division — domestic-LLC fee schedule — the operative $15 annual-report fee ($12.50 online). https://cca.hawaii.gov/breg/registration/dllc/fees/ (accessed 2026-08-17)
• Hawaii DCCA Business Registration Division — 2025 annual-report guidance — the $12.50 online filing amount and current $10 late fee for each delinquent year. https://governor.hawaii.gov/newsroom/dcca-news-release-fourth-quarter-hawai%CA%BBi-annual-business-reports-due/ (accessed 2026-08-17)