Enterprise Zones

The Enterprise Zones (EZ) Partnership Program provides State and County benefits to boost business activity and job creation in key areas. Enterprise Zones EZ Overview The Enterprise Zones (EZ) Partnership Program gives State and County benefits to companies in an effort to stimulate business activity, job preservation, and job creation in areas where they are most appropriate or most needed. If your business meets the eligibility requirements and you enroll in the program you can reduce your State taxes and receive other county benefits for up to seven years! EZ Locations Each county may select up to six zones for approval by the Governor. Zones exist for 20 years each. Zones may also be expanded to include adjacent eligible areas during the zone’s 20-year existence.  20 zones currently exist statewide. State of Hawaiʻi View a statewide map of all  zone locations in Hawaiʻi . Honolulu County View a map of  Honolulu County zones North Shore – Wahiawa – Mililani Waipio Leeward – Pearl City – ʻEwa – Central Oʻahu Urban Honolulu Waimanalo Hawaiʻi County View a map of  Hawaiʻi County zones Hamakua Hilo-Puna Kaʻu Kona North Kohala Kauaʻi County (Kauaʻi & Niʻihau) View a map of  Kauaʻi County zones North Shore Kauaʻi Kapaʻa South Central Kauaʻi West Kauaʻi Maui County (Maui, Molokai, & Lānaʻi) View a map of  Maui County zones Molokai Lānaʻi Greater Maui West Maui To see if your business is located within a zone, please see the  Hawaiʻi Office of Planning and Sustainable Development interactive GIS Maps. * *The Enterprise Zones Interactive Map is currently undergoing maintenance.  In the meantime, please follow the link above to be directed to the ʻĀina Insights Mapper .  Once there to verify if an address is in an enterprise zone, please follow the following steps: Across the top of the page that opens, click on the blue box labeled “Layers” In the “Layers” pop-up window, check the box for “Enterprise Zones” and un-check any other boxes. Areas designated as Enterprise Zones will be highlighted in red on the state map. Go back to the top of the page, click on the blue box labeled “Search” Enter the address in the box that appears to verify if it is eligible for the Enterprise Zones Program. We apologize for the temporary inconvenience.  If you have any difficulty please, contact us at (808) 586-2582 or [email protected] for assistance. EZ Benefits State Benefits Businesses which satisfy annual requirements will qualify for the following State tax benefits for up to seven consecutive years: 100% exemption from the General Excise Tax (GET) The GET exemption applies only to revenues from EZ-eligible activities Licensed contractors are also exempt from GET on construction done for an EZ enrolled business at their EZ company site An 80% non-refundable State income tax credit the first year This non-refundable credit goes down 10% each year for 6 more years – ending at 20% An additional non-refundable income tax credit equal to 80% of annual Unemployment Insurance premiums the first year This non-refundable credit goes down 10% each year for 6 more years – ending at 20% NOTE: The two non-refundable income tax credits combined may not exceed 100% of income tax owed to the State. County Benefits Each county offers eligible businesses additional benefits. Honolulu County Two-year exemption from any increase in property taxes resulting from new construction by EZ firms at their EZ sites Waiver of building and grading permit fees for enrolled EZ firms Hawaiʻi County Three-year exemption from any increase in property taxes resulting from new construction by EZ firms at their EZ sites Kauaʻi County (Kauaʻi & Niʻihau) Priority business permit processing Maui County (Maui, Lānaʻi, and Molokai) Priority business permit processing Additional options for manufacturing and agricultural businesses: EZ tax credits and exemptions may be extended for businesses engaged in the manufac