Hawaii rental tax rates by island, 2026
By Kawika Lopez · Updated September 22, 2026 · Every number links to its primary source
Just checking the tax on a hotel or rental bill? The numbers are below. If you own or manage a Hawaii rental, you owe all three of these yourself, and the free checker tells you what to register for and when each return is due.
As of September 2026, a Hawaii short-term rental owes three taxes: the general excise tax (4.5% on every island), the state transient accommodations tax (11%), and a county TAT (3% in every county). Long-term rentals owe only GET. Here is every rate, in one place, with the law behind each number.
What is the GET rate on each island in 2026?
The state GET base rate is 4%, and all four counties now add a 0.5% surcharge, so the combined rate is 4.5% everywhere in Hawaii. Maui was the last to adopt one, on January 1, 2024, so anything you read that still says 4% for Maui is out of date. Owners may visibly pass on slightly more (the max pass-on rate) because the pass-on itself is taxable income.
| Island | State GET | County surcharge | Combined | Max pass-on |
|---|---|---|---|---|
| Oʻahu | 4.0% | 0.5% | 4.5% | 4.712% |
| Maui County | 4.0% | 0.5% (since Jan 1, 2024) | 4.5% | 4.712% |
| Hawaiʻi (Big Island) | 4.0% | 0.5% | 4.5% | 4.712% |
| Kauaʻi | 4.0% | 0.5% | 4.5% | 4.712% |
Sources: Hawaii Revised Statutes chapter 237 (general excise tax law) and the the Department of Taxation's county surcharge page, which lists every county's rate and effective dates. GET applies to gross rent, including cleaning fees, for both short-term and long-term rentals.
What is the Hawaii TAT rate in 2026?
The state transient accommodations tax is 11% as of January 1, 2026, when the 2025 climate legislation (the green fee) raised it from 10.25%. Each county charges its own additional TAT of 3%, adopted in late 2021 and early 2022. A state TAT number registers you with your county, and your state TAT returns count as filed with it, so the only separate step is paying the county its 3%. TAT applies to stays under 180 days, and it includes cleaning fees guests have to pay.
| Tax | Rate | Applies to | Paid to |
|---|---|---|---|
| State TAT | 11% (since Jan 1, 2026) | Stays under 180 days | State (Hawaii Tax Online) |
| County TAT | 3% (all four counties) | Same stays | Your county, on the TA-1 schedule |
Sources: HRS chapter 237D (transient accommodations tax law), the Department of Taxation, and your county's finance office: Honolulu, Maui, Hawaiʻi, Kauaʻi.
What is the total tax on a Hawaii short-term rental?
Stacking all three taxes, a short-term rental owes 18.5% on every island in 2026. On $3,000 of gross booking income that is about $555 of tax: $135 GET, $330 state TAT and $90 county TAT. None of it is collected for you by the booking platforms.
If you pass the taxes on to the guest as a separate visible line, you would charge a little more than that, about $561, because the amount you pass on counts as income and is itself taxable. That is what the max pass-on rate in the first table is for.
| Island | GET | State TAT | County TAT | Total |
|---|---|---|---|---|
| Oʻahu | 4.5% | 11% | 3% | 18.5% |
| Maui County | 4.5% | 11% | 3% | 18.5% |
| Hawaiʻi (Big Island) | 4.5% | 11% | 3% | 18.5% |
| Kauaʻi | 4.5% | 11% | 3% | 18.5% |
Full worked example with the dollar math: what your rental must collect in 2026.
Does Airbnb or VRBO collect Hawaii taxes for me?
No. Unlike most states, the booking platforms do not register you, collect GET or TAT for you, or file for you in Hawaii. The state holds the owner responsible for all three taxes on every booking, including bookings taken directly.
| Booking source | Who registers | Who collects | Who files |
|---|---|---|---|
| Airbnb | You | You | You |
| VRBO | You | You | You |
| Direct bookings | You | You | You |
How often do Hawaii rental taxes get filed?
Filing frequency depends on how much tax you owe per year: $2,000 or less files semiannually, up to $4,000 quarterly, and above $4,000 monthly. Periodic returns (G-45 for GET, TA-1 for TAT) are due the 20th of the month after the period ends, and annual reconciliations (G-49 and TA-2) are due April 20 for calendar-year filers. Forms live at the Department of Taxation forms page.
What changed recently?
- January 1, 2026: state TAT rose from 10.25% to 11% under the green fee legislation.
- September 1, 2026: mandatory short-term rental registration took effect on the Island of Hawaiʻi under Bill 47. It's $250 for a hosted rental or $500 unhosted, then $100 or $250 a year. Catch-up checklist here.
Own or manage one of these rentals?
Answer six questions and get your checklist. Which of these taxes you owe, what to register for, which returns to file, and the date each one is due. Free, and nothing you enter leaves your browser.
Keep reading: why long-term rentals owe GET too, the TAT math on a real booking, and the Bill 47 catch-up checklist.