By state

Short-term rental taxes in Hawaii

What you charge guests, who remits it, and what you have to hold.

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Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Hawaii is the layer that never changes.

Everything on this page applies right across Hawaii, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Hawaii charges statewide

These apply across Hawaii. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
Transient Accommodations Tax (TAT)Hawaii Department of Taxation 10.25% Applies to total gross rental proceeds including cleaning fees and resort fees paid by the guest. High Source
General Excise Tax (GET)Hawaii Department of Taxation 4% Applies to total gross receipts from rent, cleaning fees, and other associated charges. High Source

Drawn from the Hawaii jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Only the state-level TAT and GET are covered by the statute. County taxes must still be collected and remitted by the owner.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of it The platform High Source
VrboYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source
Booking.comYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source
ExpediaYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source
GoogleYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source
WhimstayYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source
DirectYou are merchant of record 14.25% (10.25% TAT + 4.0% GET), owner collects and remits the full state rate You do High Source

Still yours to charge: County Transient Accommodations Tax (TAT) for each county with a tax.

Questions owners ask about Hawaii

Does Airbnb collect and remit Hawaii state taxes for me?

Yes, Airbnb collects and remits both the Hawaii Transient Accommodations Tax (TAT) and the General Excise Tax (GET) for bookings made through its platform. Owners should confirm county tax obligations, which are not covered by Airbnb's remittance.

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What is the Hawaii state tax rate for short-term rentals?

The Hawaii Transient Accommodations Tax (TAT) is 10.25% and the General Excise Tax (GET) is 4.0%. Both apply to short-term rentals. Additional county taxes may also apply.

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Do I need a state permit or license for my Hawaii short-term rental?

Yes, you must register for both a Transient Accommodations Tax (TAT) license and a General Excise Tax (GET) license with the Hawaii Department of Taxation before operating a short-term rental.

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What counts as a short-term rental in Hawaii?

A stay of less than 180 consecutive days in Hawaii is subject to the Transient Accommodations Tax (TAT). Stays of 180 days or longer are exempt from TAT but must provide documentation. GET applies to all rental periods.

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How often do I need to file tax returns for my Hawaii short-term rental?

You must file TAT and GET returns either monthly, quarterly, or semi-annually, depending on how much tax you owe each year. Most small operators file quarterly. Returns are due by the 20th of the month following each period.

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Is there a state exemption for long stays or certain guests in Hawaii?

Rentals for 180 consecutive days or more are exempt from the Transient Accommodations Tax (TAT) if documentation is provided, but remain subject to the General Excise Tax (GET).

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What happens if I do not file a Hawaii TAT or GET return?

Late filing can result in a penalty of 5% per month or part of month, up to 25% of the tax due, plus 8% annual interest. A minimum penalty of $50 may apply even if no tax is owed.

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Do I need to file a return if I have no rental income for a period?

Yes, zero returns are required for both TAT and GET even if you have no income for the period.

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Does the Hawaii state tax include cleaning fees and other charges?

Yes, both the TAT and GET are based on the total gross income received from the guest, which includes cleaning fees and most additional guest charges.

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Are there any additional taxes for short-term rentals in Hawaii beyond state taxes?

Yes, each county in Hawaii usually imposes its own Transient Accommodations Tax (TAT) in addition to the state tax. Owners must collect and remit these separately, as platforms like Airbnb do not currently remit county taxes.

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How do I register for the state TAT and GET accounts in Hawaii?

You can register for both the Transient Accommodations Tax and General Excise Tax accounts online using the Hawaii Tax Online portal. Approval can take a few days and you must register before starting operations.

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Already researched

Nothing in Hawaii yet

No Hawaii jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Hawaii is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.