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Hawaii County
short-term rental taxes.

Tax and permit requirements for Hawaii County. Use your full address to find its governing authorities.

What you need to do in Hawaii County

From the linked source
  1. To do
    Meet the local rental conditions

    County TVR registration covers rentals under 180 consecutive days, including hosted and unhosted stays. Registration does not establish zoning permission. Confirm property-specific eligibility with County Planning. County announcement: View source.

  2. To do
    Get the Hawaii County short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

  3. To do
    Register for your Hawaii GET and TAT licenses

    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.

    State source

  4. To do
    Collect and remit the 18.5% combined local taxes yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  5. To do
    File your returns

    Filing frequency varies by tax liability. The record does not state the due day; the tax office's calendar has it.

    Filing portal

Verify each step with the authority before you file or apply. Source

Get reminders for your Hawaii County filing dates

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Before you use these figures

Rental eligibility

County TVR registration covers rentals under 180 consecutive days, including hosted and unhosted stays. Registration does not establish zoning permission. Confirm property-specific eligibility with County Planning. County announcement: View source.

Check the recorded local source

What to know.

The published record for Hawaii County lists 18.5% combined lodging taxes. Check the component taxes and their filing requirements. Check your address for published guidance.

At a glance.

Combined lodging taxes
18.5%
State tax
See breakdown

Tax breakdown

The combined rate contains the tax layers shown below.

At a glance.

GET (general excise)
4.5%
State TAT
11%
County TAT surcharge
3%
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Hawaii: Recorded filing portal

Open the filing portal (hitax.hawaii.gov)

Hawaii: Recorded remittance instructions

DOTAX Hawaii Tax Online (GET G-45/G-49 and TAT); county 3% surcharge to HCTAT (Hawaii County).

Hawaii: Recorded filing schedule

Filing frequency varies by tax liability.

Source for these notes: records.hawaiicounty.gov: docview

How local requirements apply

  • The published combined rate is 18.5%

    This figure combines the tax layers shown below.

  • Check the rules for your local area

    State and special district requirements are listed alongside the local lodging tax where applicable.

  • Find your property's jurisdiction

    Use the full address to find the governing tax and permit authorities.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Hawaii County combined lodging taxes18.5%
Source
Source linked
GET (general excise)4.5%
Source
Source linked
State TAT11%
Source
Source linked
County TAT surcharge3%
Source
Source linked
Sources for the county taxes and local requirements shown above.

Local guides

Hawaii County has no incorporated cities: the county governs every address in it. Look up your exact address

Communities in Hawaii County

Communities in Hawaii County include Ainaloa, Black Sands, Captain Cook, Discovery Harbour, Eden Roc, Fern Acres, Fern Forest, Halaula, Hawaiian Acres, Hawaiian Beaches, Hawaiian Ocean View, Hawaiian Paradise Park, and 42 more. Hawaii County governs every address in them. These are Census-designated places, not separate tax authorities.