- What is Hawaii's Transient Accommodations Tax (TAT) and how much is it?
- What is the General Excise Tax (GET) and how does it apply to STR income?
- What are the combined tax rates for STR hosts on Oahu vs. the neighbor islands?
- What did Hawaii's recent legislation do to short-term rental restrictions?
- Does Airbnb collect and remit Hawaii's TAT and GET automatically?
- How do I register for TAT and GET as a Hawaii STR host?
State-level registration and permitting — TAT/GET licenses and county permit requirements
All Hawaii STR hosts must register with the Hawaii Department of Taxation for two separate licenses before receiving their first rental payment: a Transient Accommodations Tax (TAT) license (for properties rented 180 days or fewer) and a General Excise Tax (GET) license. Both registrations are completed at tax.hawaii.gov. These are state-level tax registrations — they do not substitute for county-level STR permits, which are a separate and increasingly restrictive layer of compliance.
County permit requirements vary significantly by island, and the situation has tightened dramatically since 2022. On Oahu (City & County of Honolulu): STRs in residential-zoned areas require a Non-Conforming Use Certificate (NCUC). NCUCs are grandfathered permits — issued to properties already operating as STRs before restrictions were enacted. New residential-zone STR permits are essentially unavailable to new applicants. Resort and hotel-resort zones have no restrictions. On Maui: Bill 101 (2023) banned new STRs in residential zones. Only properties with existing valid STR permits, or those in commercial or hotel zones, may legally operate. Maui's housing crisis drove one of the most aggressive STR crackdowns in the country. On Kauai: similar residential-zone restrictions with permit caps and registration requirements. On the Big Island (Hawaii County): less restrictive than the other counties, but residential-zone STR permit requirements still exist.
Hawaii's STR permit situation is unique in its severity. On Oahu and Maui in particular, new residential-zone STR permits are effectively unavailable as of 2025. If you're considering purchasing a property to STR in Hawaii, verify the zoning and permit availability BEFORE purchasing — a non-permit-eligible property cannot legally be rented short-term in a residential zone.
State-level taxes — TAT and GET
Hawaii's STR tax structure has two distinct state components that both apply to the same income base. The Transient Accommodations Tax (TAT) is Hawaii's hotel-tax equivalent: 10.25% on gross rental proceeds for stays of 180 days or fewer. Hosts remit TAT to the Hawaii Department of Taxation using Form TA-1 (monthly), TA-2 (quarterly), or TA-3 (annual) depending on total annual tax liability. The General Excise Tax (GET) is Hawaii's version of a business income tax — it applies to gross income from all business activity in Hawaii, including STR rental income. State GET rate is 4% on all islands; each county adds a 0.5% surcharge, bringing the effective statewide rate to 4.5%. An important distinction: GET is technically a tax on the landlord's gross income, not a sales tax charged to the guest. However, hosts are allowed to pass it through to guests as a surcharge, and most platforms (Airbnb, Vrbo) collect and remit GET on the host's behalf, adding it to guest totals.
Hawaii also has a state income tax with graduated rates from 1.4% to 11%, and rental income is taxable at Hawaii rates. Rental income flows from federal Schedule E with Hawaii-specific adjustments, reported on Form N-11 (residents) or Form N-15 (non-residents). Non-resident landlords with Hawaii rental income must file as Hawaii non-residents each year.
Stacking TAT (10.25%) + GET (4.5% on Oahu) + Oahu county TAT surcharge (3%) = approximately 17.75% on top of your base room rate. Hawaii has among the highest effective STR tax rates in the United States.
County TAT surcharges — the 3% layer added by all four Hawaii counties
In addition to the state TAT, all four Hawaii counties enacted their own TAT surcharges between 2022 and 2023, creating a new remittance obligation for every Hawaii STR host. Maui County, Hawaii County (Big Island), and Kauai County surcharges took effect January 1, 2022. Honolulu (Oahu) followed on January 1, 2023. Every county charges 3%, so the surcharge is uniform statewide — but it is remitted separately to each county's finance department, not to the Hawaii Department of Taxation. Hosts operating on multiple islands must register and file with each applicable county separately.
| County | County TAT Surcharge | Notes |
|---|---|---|
| Honolulu (Oahu) | 3% | Effective January 1, 2023 |
| Maui County | 3% | Effective January 1, 2022 |
| Hawaii County (Big Island) | 3% | Effective January 1, 2022 |
| Kauai County | 3% | Effective January 1, 2022 |
Combined rate examples by island: Oahu — state TAT 10.25% + county TAT 3% + GET 4.5% = 17.75% effective tax on accommodation value. Maui — same combined 17.75% rate. All four islands now carry the same combined tax burden. These county surcharges are new taxes for many hosts — if you registered and were fully compliant pre-2022, you may have an unregistered county surcharge obligation from 2022 onward.
County TAT surcharges were new as of 2022–2023. Many Hawaii STR hosts who registered pre-2022 may not have registered for county surcharges. If you've been filing state TAT without the county surcharge, you may have an unregistered obligation.
What Airbnb and Vrbo collect automatically in Hawaii
Airbnb collects and remits Hawaii state TAT, the county TAT surcharge for all four counties, and GET for all Hawaii bookings. This is comprehensive, multi-layer coverage — Airbnb handles all three tax components on the host's behalf. Vrbo also collects and remits in Hawaii. Verify current coverage at Vrbo's tax collection page, as coverage scope and mechanics may differ. The GET passthrough — where Airbnb collects the GET from guests on the host's behalf — is standard practice in Hawaii; most hosts and guests expect it to appear as a line item on bookings.
Critical compliance note: even if Airbnb handles collection and remittance, you must still maintain active TAT and GET registrations with the Hawaii Department of Taxation. The state may require you to file zero-liability returns for periods when Airbnb collected on your behalf. Hosts who have let Airbnb collect without ever registering may face compliance issues if audited. On the county permit side, Airbnb requires a county permit number for Hawaii listings in jurisdictions where permits are required — listings without the required permit number may be flagged or removed from the platform.
Airbnb collecting your Hawaii taxes does not mean you don't need to register. Maintain your TAT and GET registrations regardless of platform coverage — the state may contact you directly.
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Check my rental tax situation — free →Filing schedule and where to file
State TAT and GET share the same filing schedule: monthly (Form TA-1 and Form G-45), quarterly, or annual depending on annual tax liability. Most active STR hosts file monthly. TAT returns are due on the 20th of the following month; GET periodic returns follow the same cadence. All state filings go through Hawaii's HiTax online portal at tax.hawaii.gov. In addition to periodic returns, GET filers must submit Form G-49 (annual reconciliation return) by April 20. State income tax (Form N-11 for residents, Form N-15 for non-residents) is also due April 20 — not April 15, unlike the federal deadline.
County TAT surcharges are filed separately with each county's finance department, not through the Hawaii Department of Taxation. Each county operates its own portal: Oahu uses the City & County of Honolulu's finance portal; the other counties have similar county-level systems. Filing frequencies and due dates vary by county. If you host on multiple islands, maintain separate filing calendars for each county. For direct bookings outside the platforms, you collect all three tax layers (state TAT, county TAT, GET) directly from guests and remit on schedule — there is no platform intermediary.
Hawaii's April 20 income tax deadline (not April 15) catches people off guard. Set a reminder for the correct date.
Penalties for non-compliance
Operating an unregistered or unlicensed STR in a residential zone carries severe county-level fines. On Oahu, operating without a valid permit in a residential zone can result in fines of $1,000–$10,000 per day under Honolulu's ordinance. The City & County of Honolulu actively investigates complaints and cross-references platform listing data against its permit database. Maui's enforcement of its post-Bill 101 residential-zone ban similarly carries significant daily fines for non-compliant operators. Airbnb and Vrbo have removed listings in Hawaii that don't carry valid county permit numbers in jurisdictions where permits are required.
On the tax side, failure to remit state TAT triggers a penalty of 25% of the unpaid tax plus interest at 2/3 of 1% per month (approximately 8% annually) from the original due date. GET non-remittance carries the same penalty structure. County surcharge non-remittance follows each county's penalty schedule, which generally mirrors the state rates. The penalties compound — a year of non-remittance on a modestly sized Hawaii rental can generate penalties approaching the original tax amount itself.
Recent rule changes — 2024–2026
Maui Bill 101 (effective 2023) is the most sweeping change to Hawaii STR rules in recent years. It banned new short-term rentals in residential-zoned areas on Maui. Grandfathered properties with existing valid STR permits may continue operating, but critically, those permits do not transfer when the property is sold — a purchasing buyer acquires the property but not the STR permit. The impact on the Maui STR market has been dramatic, with legal supply sharply constrained in a market already characterized by housing shortages and high visitor demand.
County TAT surcharges (effective 2022 for Maui, Big Island, and Kauai; effective January 2023 for Oahu) created new tax obligations for all Hawaii hosts. Hosts who were fully compliant in 2021 gained new county-level filing requirements in 2022 and 2023. Hawaii Act 3 (2024 special session) and related 2024–2025 legislative activity continued to address housing affordability through STR restrictions — verify current status of any legislation affecting STR operations before each rental season. Oahu's NCUC enforcement has tightened through 2024 and 2025, with the city ordering properties operating without valid permits to cease STR activities.
Hawaii's STR regulatory environment is among the most rapidly evolving in the country. What was legally permissible in 2021 may be prohibited in 2025. Check your county's current ordinance at the start of each year.
Frequently asked questions
What is Hawaii's Transient Accommodations Tax (TAT) and what is the rate?
The TAT is Hawaii's state-level tax on short-term accommodations — similar to a hotel tax. The current state TAT rate is 10.25% on gross rental proceeds for stays of 180 days or fewer. All four Hawaii counties also add a 3% county surcharge on top of the state TAT, effective as of 2022–2023. On Oahu, for example, the combined TAT (state + county) is 13.25%. This is in addition to the General Excise Tax.
What is Hawaii's General Excise Tax (GET) and how does it apply to STR income?
The GET is Hawaii's version of a business tax on gross income — it applies to all business activity in Hawaii, including rental income from STRs. The GET rate is 4% on most islands, with an additional 0.5% county surcharge, for a total of 4.5%. Unlike sales tax (which is paid by the buyer), GET is technically the landlord's tax on their own income — though hosts commonly pass it on to guests as a surcharge. Airbnb collects and remits GET on your behalf for Hawaii bookings.
What is the combined tax rate on Hawaii STR bookings?
On Oahu: TAT (10.25%) + Oahu County TAT surcharge (3%) + GET (4.5%) = approximately 17.75% total tax rate. The same combined rate applies on Maui, the Big Island, and Kauai, as all counties now charge the 3% surcharge. Hawaii has one of the highest effective STR tax rates in the United States. These taxes are typically collected from guests via the booking platform.
Does Airbnb collect and remit Hawaii TAT and GET automatically?
Yes. Airbnb collects and remits Hawaii state TAT, the county TAT surcharge for all four counties, and GET for all Hawaii bookings. Vrbo similarly collects Hawaii taxes. However, you are still required to maintain active TAT and GET registrations with the Hawaii Dept of Taxation — the state may require you to file returns even for periods where Airbnb collected on your behalf. Never cancel your registrations just because a platform is collecting.
What did Maui's STR ban do and does it affect me?
Maui Bill 101 (2023) banned new short-term rentals in residential-zoned areas on Maui. Properties that already had valid STR permits before the ban may continue operating (grandfathered), but permits do not transfer when the property is sold. Properties in hotel/resort or commercial zones are unaffected. If you're considering purchasing a property on Maui to operate as a STR, you must verify the current zoning and whether the property has a transferable permit — a residential-zone property without a grandfathered permit cannot legally be rented short-term.
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