Hawaii
short-term rental taxes.
Browse published short-term rental tax and permit guidance for Hawaii. Requirements and platform collection vary by location and booking channel.
What to know.
In Hawaii, published county guides list lodging tax rates. A published rate may combine state and local taxes; check its breakdown before adding another tax. Permit and registration requirements also vary by location. Choose a local guide below, then check your address.
At a glance.
- State transient accommodations tax (TAT)
- 11%
- General excise tax (GET), state rate
- 4%
- Highest recorded guide rate
- 18.5%
- Counties covered
- 5
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Hawaii: GET, state TAT and county TAT have different scopes
Hawaii generally treats rentals for fewer than 180 consecutive days as transient accommodations. Rental activity can have both general excise tax (GET) and transient accommodations tax (TAT) obligations. State TAT is recorded at 11%; county TAT is separate.
GET applies to business gross receipts. Its base rate, county surcharge and any amount passed on to guests need separate attention; the maximum visible pass-on is not the tax rate. This directory does not calculate a complete Hawaii tax burden. Tax registration also does not establish zoning permission.
How short-term rental tax works in Hawaii
Check the local tax layers
Hawaii counties may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.
Check state and local registration rules
State and local permits are listed in the local guides.
Sources & confidence
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Find your local guide
Short-term rental rules in Hawaii apply at the state and county level. Open a county to see its guide.
No matching locations. Try another name or check your address.
Hawaii STR tax FAQ
Is there a statewide STR license in Hawaii?
Yes. Register for a general excise tax (GET) and transient accommodations tax (TAT) license (Form BB-1, or online through Hawaii Tax Online) and file their returns. Every advertisement, including an online one, must show the TAT license number; fines start at $500 per day. Local licenses or permits can apply as well; check the published guide for your address.
What's the total tax a guest pays?
It varies by county. Published rates may combine state and local taxes. Check the local guide's breakdown before adding other taxes.
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