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How to Dissolve an LLC in Hawaii (2026)

Emeka O. OkaforReviewed by Rafael M. Mendoza, EAJune 11, 20268 minVerified June 2026
small businessLLC dissolutionHawaii LLCdissolve LLC HawaiiArticles of Terminationgeneral excise tax

To dissolve an LLC in Hawaii, file Articles of Termination (Form LLC-11) with the Hawaii Department of Commerce and Consumer Affairs (DCCA), for a $25 fee. The Hawaii-specific thing to handle is the General Excise Tax (GET): it's a gross-income tax with its own account, run by the Department of Taxation, completely separate from your DCCA business registration. Filing the Articles of Termination does not close your GET account, you have to cancel it separately, or it keeps generating return obligations and penalties even while the LLC is dormant.

Here's the full process and the Hawaii-specific specifics.

Hawaii LLC dissolution at a glance

ItemDetail
FormArticles of Termination (Form LLC-11), HRS Chapter 428
Filing fee$25 (certified copy adds $10)
Where to fileHawaii DCCA, Business Registration Division (BREG) — online via Business Name Search, or mail/fax/in person
Processing timeRegular or expedited (expedited available for an extra fee)
GET accountMust be closed separately (Form GEW-TA-RV-1 or Hawaii Tax Online)
Involuntary terminationMissing annual reports for two years leads to involuntary termination
Final returnFinal Hawaii (Form N-30 if applicable) and federal returns

Step 1: Vote to dissolve and document it

Check your operating agreement for the dissolution procedure and hold the required member vote (a resolution of members consenting to dissolution), then record it. The documented decision is the basis for the Articles of Termination.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs under HRS Chapter 428: notify known creditors, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. Distributing assets ahead of creditors can create personal exposure.

Step 3: Close your General Excise Tax (GET) account

This is the Hawaii-specific tax step, and the one owners most often miss. Almost every Hawaii business must register for the General Excise Tax, a tax on gross income (not profit, and not a sales tax). The GET account is administered by the Hawaii Department of Taxation and is entirely separate from your DCCA registration. To close it, cancel your GET license by signing into Hawaii Tax Online or submitting Form GEW-TA-RV-1, and file your final GET return (and final Form N-30 if your LLC is taxed as a corporation). Because GET filing obligations are often annual regardless of activity, an open GET account keeps expecting returns even during dormancy, so closing it is essential.

Step 4: File the Articles of Termination (Form LLC-11)

File Form LLC-11, Articles of Termination, with the DCCA's Business Registration Division, $25. You can file online (through the Business Name Search, open your record, go to the "Forms" tab, and select LLC-11), or by mail, fax, or in person. Make checks payable to the Department of Commerce and Consumer Affairs. Expedited review is available for an extra fee. Once processed, the LLC's registration is terminated and the name becomes available to others.

Step 5: Close accounts, licenses, and registrations

Finish by canceling local business licenses and permits, closing business bank accounts, canceling the EIN with the IRS if appropriate, and withdrawing any out-of-state registrations.

The Hawaii wrinkle: the GET account is a separate closure

Hawaii's defining feature is the General Excise Tax and the way it runs on a separate track from your business registration. Filing Articles of Termination with the DCCA closes your entity registration, but it does nothing to your GET account with the Department of Taxation. Those are two different agencies and two different systems. The classic Hawaii mistake is filing the $25 termination, assuming you're done, and leaving the GET account open, where it continues to expect returns (GET obligations are often annual regardless of activity) and racks up penalties.

So the clean Hawaii dissolution is both halves: cancel the GET license (Form GEW-TA-RV-1 or Hawaii Tax Online) and file the Articles of Termination. The other Hawaii-specific point: if you simply stop filing, Hawaii involuntarily terminates an LLC that misses its annual reports for two years, and back annual-report penalties (a $10 late fee per year, plus escalating penalties up to $100 per 30-day period) don't disappear just because the state forces the closure. That's the Hawaii version of the trap in can you just walk away from an LLC, so file the termination and close the GET account promptly.

Frequently asked questions

Does filing Articles of Termination close my Hawaii GET account?

No. Your General Excise Tax (GET) account is run by the Department of Taxation and is separate from your DCCA business registration. Filing Articles of Termination closes the entity registration but leaves the GET account open, where it keeps expecting returns and generating penalties. You must close the GET account separately, by canceling the license through Hawaii Tax Online or submitting Form GEW-TA-RV-1, and filing your final GET return.

How much does it cost to dissolve a Hawaii LLC?

The Articles of Termination cost $25 (a certified copy is an extra $10), filed with the DCCA. There's no separate tax-clearance fee, but you'll want to settle and close your GET account before or alongside the termination. The main avoidable costs are the annual-report penalties that accrue if you let the LLC lapse instead of formally terminating.

What happens if I don't dissolve my Hawaii LLC?

If you stop filing annual reports, Hawaii involuntarily terminates the LLC after two years of missed reports. But that's not a clean exit: late fees ($10 per year) and escalating penalties (up to $100 per 30-day period) accrue and don't go away when the state forces the closure, and your GET account stays open separately. Filing the $25 Articles of Termination and closing the GET account is the clean, lower-cost route.

This page covers the Hawaii specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for other states, California and Washington. Hawaii's official filing is at the Hawaii DCCA Business Registration Division, and the GET account is handled by the Hawaii Department of Taxation.

Emeka O. OkaforLemon Law & Consumer Protection

Emeka covers consumer protection law, lemon law claims across all 50 states, and warranty disputes. He maps the procedural steps — notice, repair attempts, arbitration, buyback — that decide whether a claim succeeds.

Reviewed by Rafael M. Mendoza, EA
General information, not legal, tax, or financial advice. Laws and procedures vary by state and change over time, and every situation is different. Confirm current rules with the relevant agency or court, and consult a licensed attorney or other qualified professional before acting on anything you read here.

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