Key Takeaways
- Hawaii does NOT offer a PLLC as a distinct entity type — Hawaii's Uniform LLC Act (HRS Title 23A, Ch. 428) does not provide for PLLCs. Licensed professionals in the enumerated professions must use a Professional Corporation under the Hawaii Professional Corporation Act (HRS Title 23, Ch. 415A). Professions outside that enumerated list — notably engineers, architects, and land surveyors under HRS Ch. 464 — may use a plain LLC or corporation instead.
- Hawaii does not require licensing board pre-approval as a condition of filing
- Not confirmed either way for Hawaii's Professional Corporation route. Given HRS 415A's chapter-by-chapter enumeration of covered professions, combining unrelated licensed professions under one PC would likely require confirming both professions' chapters permit it — don't assume it's allowed without checking.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Hawaii, you won't find a PLLC option — Hawaii's Uniform LLC Act simply doesn't provide for one. Most licensed professionals in enumerated fields must instead form a Professional Corporation, though a handful of professions (engineers, architects, land surveyors) fall outside that requirement entirely.
This guide covers exactly what that means in 2026 — which professions need the PC route versus which can use a plain LLC, the roughly $51 filing fee, and the General Excise Tax's real cost impact since it taxes gross revenue rather than net income the way most state income taxes do.
What Is a Hawaii PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Hawaii's Uniform LLC Act (HRS Title 23A, Ch. 428) does not provide for PLLCs. Licensed professionals in the enumerated professions must use a Professional Corporation under the Hawaii Professional Corporation Act (HRS Title 23, Ch. 415A). Professions outside that enumerated list — notably engineers, architects, and land surveyors under HRS Ch. 464 — may use a plain LLC or corporation instead.
Who Needs a PLLC in Hawaii?
Chiropractors, dentists, physicians, nurses, optometrists, pharmacists, psychologists, certified public accountants, veterinarians, and attorneys must use the Professional Corporation route under HRS 415A's enumerated chapters. Engineers, architects, and land surveyors fall outside that enumerated list and may use a plain LLC or corporation instead.
Professions outside HRS 415A's enumerated chapters — notably engineers, architects, and land surveyors under HRS Chapter 464 — aren't funneled into the Professional Corporation form and may use a plain LLC or standard corporation instead.
Who Can Own a Hawaii PLLC?
For the Professional Corporation route, shareholders must be licensed in the profession(s) named in the Articles — the standard PC rule pattern is expected under Chapter 415A, though a specific ownership percentage isn't independently itemized in the statute the way California's 51% rule is.
Not confirmed either way for Hawaii's Professional Corporation route. Given HRS 415A's chapter-by-chapter enumeration of covered professions, combining unrelated licensed professions under one PC would likely require confirming both professions' chapters permit it — don't assume it's allowed without checking.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
Whether structured as a Professional Corporation or a plain LLC (for the exempted professions), a Hawaii licensed professional remains personally liable for their own malpractice regardless of entity choice — the entity shields against ordinary business debts and a co-owner's negligence, not a member's own conduct.
Not confirmed as a statutory formation prerequisite for the Professional Corporation route — check whether your specific licensing board separately conditions your license on carrying coverage.
How Is a Hawaii PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Hawaii has no LLC/PC entity-level income tax by default — profits pass through and are taxed at Hawaii's personal income tax rates, which range from 1.4% to 11%, among the higher top marginal rates in the country.
Hawaii's General Excise Tax (GET) applies at a 4% base rate (plus county surcharges up to 0.5%) as a gross-receipts-style tax on business revenue — a genuinely meaningful cost factor for licensed professionals since it taxes revenue, not just net income, and applies broadly to professional service revenue.
Hawaii has no distinctly named PLLC — professions outside HRS 415A's enumerated chapters (engineers, architects, land surveyors under HRS 464) may use a plain LLC or corporation instead. Hawaii's General Excise Tax, taxing gross receipts rather than net income, is a meaningful ongoing cost factor unique to Hawaii among the states in this guide.
How to Set Up Your Hawaii PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Chiropractors, dentists, physicians, nurses, optometrists, pharmacists, psychologists, certified public accountants, veterinarians, and attorneys must use the Professional Corporation route under HRS 415A's enumerated chapters. Engineers, architects, and land surveyors fall outside that enumerated list and may use a plain LLC or corporation instead.
Step 2 — Get licensing board sign-off if required.
No formal pre-filing board certificate requirement was confirmed for the Professional Corporation route. The Hawaii DCCA doesn't appear to require a licensing-board certificate submitted alongside formation documents — the professional simply attests to licensure directly in the Articles. There's no confirmed before-vs-after sequencing issue in Hawaii — the professional's attestation of licensure happens within the Articles themselves at filing, rather than as a separate certificate obtained from the board beforehand.
Step 3 — File your formation documents.
Hawaii's Uniform LLC Act (HRS Title 23A, Ch. 428) does not provide for PLLCs. Licensed professionals in the enumerated professions must use a Professional Corporation under the Hawaii Professional Corporation Act (HRS Title 23, Ch. 415A). Professions outside that enumerated list — notably engineers, architects, and land surveyors under HRS Ch. 464 — may use a plain LLC or corporation instead.
Step 4 — Appoint a registered agent.
Hawaii calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
For the Professional Corporation route, shareholders must be licensed in the profession(s) named in the Articles — the standard PC rule pattern is expected under Chapter 415A, though a specific ownership percentage isn't independently itemized in the statute the way California's 51% rule is.
Step 6 — Address malpractice insurance requirements.
Not confirmed as a statutory formation prerequisite for the Professional Corporation route — check whether your specific licensing board separately conditions your license on carrying coverage.
Step 7 — Handle ongoing state compliance.
Hawaii's General Excise Tax (GET) applies at a 4% base rate (plus county surcharges up to 0.5%) as a gross-receipts-style tax on business revenue — a genuinely meaningful cost factor for licensed professionals since it taxes revenue, not just net income, and applies broadly to professional service revenue. Hawaii has no LLC/PC entity-level income tax by default — profits pass through and are taxed at Hawaii's personal income tax rates, which range from 1.4% to 11%, among the higher top marginal rates in the country.
Step 8 — Watch for Hawaii-specific PLLC traps.
The most common Hawaii-specific mistake is underestimating the General Excise Tax's real cost — because it applies to gross revenue rather than net profit, a professional practice with high revenue but thin margins can owe more in GET than they might expect from a typical state income tax comparison.
Where LLC Attorney Fits In
LLC Attorney doesn't form Hawaii PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Hawaii LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Hawaii PLLC?
Talk to an attorney before forming your Hawaii professional entity if you're unsure whether your specific profession falls within HRS 415A's enumerated list (and therefore needs the PC route) or outside it (and can use a plain LLC), if you're weighing how the General Excise Tax affects your practice's actual take-home compared to states without a gross-receipts tax, or if you want to combine multiple licensed professions under one entity.
How LLC Attorney Can Help Hawaii Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Hawaii rules right — here's what we do offer.
- Standard LLC or corporation formation in Hawaii, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Hawaii.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Hawaii Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Hawaii, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
No. Hawaii's Uniform LLC Act (HRS Title 23A, Chapter 428) does not provide for PLLCs. Licensed professionals in the enumerated professions must use a Professional Corporation under the Hawaii Professional Corporation Act (HRS Chapter 415A) instead.
Chiropractors, dentists, physicians, nurses, optometrists, pharmacists, psychologists, CPAs, veterinarians, and attorneys must use the Professional Corporation route. Engineers, architects, and land surveyors fall outside HRS 415A's enumerated list and may use a plain LLC instead.
No formal pre-filing board certificate requirement was confirmed. The professional simply attests to licensure directly within the Articles of Incorporation rather than obtaining a separate board certificate beforehand.
The Hawaii filing fee is $51 total ($50 + $1 State Archives fee) for a regular LLC, with the Professional Corporation fee running similarly. Expedited review is available for an extra $25 (1-day).
For the Professional Corporation route, shareholders must be licensed in the profession(s) named in the Articles — Hawaii doesn't independently itemize a specific ownership percentage the way some other states do.
Not clearly confirmed — given HRS 415A's chapter-by-chapter enumeration of covered professions, combining unrelated professions under one PC would likely require confirming both chapters permit it. Don't assume it's allowed without checking.
Whether structured as a Professional Corporation or a plain LLC, a Hawaii licensed professional remains personally liable for their own malpractice regardless of entity choice.
Not confirmed as a statutory formation prerequisite — your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Hawaii or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.