Hawaii's TAT is 11% now. Here is what your rental must collect
Updated July 15, 2026 · General information, not tax advice
On January 1, 2026, Hawaii's transient accommodations tax rose from 10.25% to 11% under the state's new climate legislation, sometimes called the green fee. If your nightly pricing and guest tax lines still assume the old rate, you're collecting less than you owe.
The three taxes on a short-term rental
Short-term rental income in Hawaii gets hit with three taxes at once:
- State TAT: 11% of your rental proceeds for stays under 180 days.
- County TAT: about 3% on top, charged by each county separately.
- GET: roughly 4.5% (up to a 4.712% pass-on rate on Oʻahu) on gross income, and unlike TAT, this one applies to cleaning fees too.
The math on a real booking
Simplified, rounded example for a $3,000 booking on Oʻahu:
| Line | Rate | Amount |
|---|---|---|
| State TAT | 11% | $330 |
| County TAT | 3% | $90 |
| GET (Oʻahu pass-on) | 4.712% | $141 |
| Total tax | ~18.7% | ~$561 |
The exact taxable base for each line has edge cases (what counts as gross proceeds, how visibly-passed-on taxes interact, how cleaning fees are treated), which is exactly the kind of detail a filing service exists to get right. The simple version: nearly a fifth of every booking is tax, and nobody collects it for you.
Common mistakes we see
- Still charging 10.25%. The rate changed January 1, 2026. The difference comes out of your pocket at filing time.
- Forgetting county TAT exists. It's filed with the county, separately from the state return.
- Skipping GET on cleaning fees. GET applies to gross income, and cleaning fees are income.
- Assuming Airbnb handles any of this. In Hawaii, the platforms don't do any of it for you.
Never think about the 20th again
We compute and file all three taxes for your rental every period, guaranteed on time. Founding clients onboard August 2026 at $49/mo per property, locked for life.
Related reading: the Bill 47 catch-up checklist and why long-term rentals owe GET too.