2024 Rank: 19
2023 Rank: 17
Hawaii is the 19th-best state by virtue of its 60-day withholding threshold. While this represents the gold standard for withholding thresholds, the state does not offer any filing thresholds or reciprocity agreements. Of course, given its location Hawaii does not have many commuters, but it receives well over a thousand commuters from California and sends a similar amount the other direction.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 1.73 | 5 | |
Withholding threshold | More than 60 days | 10 | 10 |
Total Score | 11.73 | 35 |
Ways to Improve:
- Pass a filing threshold of greater than 30 days
- Seek reciprocity agreements with:
- California: 31.2 percent of incoming commuters
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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