Who can claim the Hawaii Renter's Credit (Credit for Low-Income Household Renters)?

The Hawaii Renter's Credit is worth $50 per qualifying person (defined below) and may be claimed if you:

• Were physically present in Hawaii for more than nine months in 2025,
• Are not eligible to be claimed as a dependent by any taxpayer for federal or Hawaii income tax purposes,
• Had Hawaii adjusted gross income (AGI) of less than $30,000, AND
• Paid more than $1,000 in rent during the year for a property (apartment, house, etc.) that was fully subject to real property tax.

You can claim the credit for any of the following people who were physically present in Hawaii for more than nine months in 2025:

• Yourself;
• Your spouse if you're Married Filing Jointly (or Married Filing Separately if your spouse is not filing a Hawaii return, had no income, and was not the dependent of someone else);
• Your dependents; and
• Your minor children receiving more than half their support from public agencies which you can claim as dependents.

You can claim this credit on your Hawaii return even if you had no Hawaii taxable income. If Married Filing Separately, only one spouse may claim the dependents.