Hiring requirements differ based on whether a firm is classified as
"existing" or "new" business. All businesses must employ at least one
full-time worker (20 hours or more per week)* before beginning
participation. All qualified businesses must increase their average
annual number of fulltime employees by 10% in the first year.
Businesses currently operating in an EZ must increase their average
annual number of full-time employees by at least 10% in year one, and
15% annually each year in years 4 to 7.
Example 1: Minimum Number of Employees
Businesses that start up in, or move to an EZ must maintain at least a
10% increase in the average annual number of full-time employees from
the first year in years 2 to 7.
- Agriculture businesses only: In lieu of increasing staff, increase total sales by at least 2%.
- Businesses which need to build out or remodel their EZ site
before opening for business are exempt from this requirement until
opening for business.
Example 2: Minimum Number of Employees
Agriculture businesses only: In lieu of increasing staff, increase total sales by at least 2%.
Businesses that satisfy the gross receipts and
hiring requirements each year receive the following tax benefits for
seven consecutive years:
- 100% exemption from the General Excise Tax (GET)
- An 80% State non-refundable income tax credit the first year, declining by 10% each year for the next six years.
- An additional State non-refundable income tax credit equal to
80% of Unemployment Insurance premiums paid the first year, declining
10% each year for the next six years.
- Prior to July 1, 2011, licensed contractors were exempt from GET
on revenue from construction done at the EZ site of any business
enrolled in the EZ Partnership.
NOTE: The two income tax reductions combined cannot exceed 100% of income tax due.
Each county will offer eligible businesses additional benefits that may include one or more of the following:
- Priority permit processing
- Zoning or building permit waivers or variances
- Property tax adjustments
- Priority consideration for federal job training or community development funds
EZ Program Information
How to Apply
Contact your County coordinator of the State EZ coordinator for
assistance in determining if your business is eligible and located in an
is to be submitted by mail, fax or email:
Maui County Business Resource Center
Enterprise Zones Phone: 808-873-8247
70 E Kaahumanu Ave., B-9 Email:
Kahului, HI 96732 Fax: 808-871-9160
For more information visit the State of Hawaii's Department of Business, Economic Development, and Tourism