About this programme
The Enterprise Zones (EZ) Partnership Program is a state and county tax-incentive program meant to stimulate business activity and preserve or create jobs in areas of Hawaii where that's most needed. The Department of Business, Economic Development & Tourism (DBEDT) runs it at the state level, working with a coordinator in each of the four counties.
There are 20 designated zones statewide, split across Honolulu (5), Hawaii County (5), Kauai County (4), and Maui County (4). Each zone runs for 20 years and can expand into adjacent areas over that time.
How it works
Qualifying businesses get up to 7 years of state benefits: a 100% General Excise Tax exemption on EZ-eligible revenue, an 80% non-refundable state income tax credit that steps down 10% a year to 20%, and an 80% non-refundable credit on unemployment insurance premiums on the same declining schedule.
County benefits vary by island. Honolulu offers a two-year property tax exemption on new construction plus waived permits. Hawaii County offers a three-year property tax exemption. Kauai and Maui counties offer priority permit processing.
Manufacturing and agricultural businesses can apply to extend their benefits for an additional 3 years beyond the standard period.
Once approved, a business enters an 84-month eligibility period. Each year it must file an End-of-Year Report, track gross receipts from eligible activities, monitor full-time employee counts (20+ hours a week), attach a certification letter to its state tax return, and complete State Tax Form 756.
Family-run agricultural businesses have two alternative paths to stay certified: increasing gross sales by 2% a year instead of meeting the hiring requirement, or using income from value-added products toward certification. They can also apply for Force Majeure relief after a natural disaster.
Who can apply
The business must operate inside one of the 20 designated Enterprise Zones.
At least 50% of the business's gross income must come from an eligible activity: agricultural production or processing, manufacturing, wholesaling or distribution, aviation or maritime repair and maintenance, telecommunications systems, information technology design or production, medical research and clinical trials, biotechnology, certain call centers, or wind energy production.
Retailers, contractors, and most professional services are not eligible.
How to apply
- Confirm your business and location meet the eligibility requirements.
- Create a myHawaii account.
- Complete the Enrollment Application online at ezforms.ehawaii.gov.
- DBEDT verifies your eligibility and forwards the application to your county coordinator.
- You receive an approval notification by mail; your 84-month eligibility period begins at approval.
- Contact your county coordinator separately to claim county-level benefits.
Frequently asked
What tax benefits does the Enterprise Zones program give?
Up to 7 years of a 100% General Excise Tax exemption on eligible revenue, an 80% state income tax credit that steps down 10% a year to 20%, and an 80% credit on unemployment insurance premiums on the same schedule, plus county benefits that vary by island.
Which businesses are excluded?
Retailers, contractors, and most professional services are not eligible, even if located inside a zone.
Can benefits run longer than 7 years?
Manufacturing and agricultural businesses can apply for a 3-year extension beyond the standard period.
What do I need to do each year to stay certified?
File an End-of-Year Report, track gross receipts from eligible activities and full-time employee counts, attach a certification letter to your state tax return, and complete State Tax Form 756.
What happens after graduating the program?
Businesses graduate after 7 years (or up to 10 with the manufacturing/agriculture extension) and cannot re-enroll.
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Reviewed 2026-09-25. Programmes change, so check eligibility, amounts and deadlines on the official page before you apply. CapEasy is a private firm and is not part of any government body.