What is the Hawaii state lodging tax rate?

10.25% statewide. Hawaii's all-in tax stack is among the heaviest in the US: 10.25% state Transient Accommodations Tax (TAT), 4.712% General Excise Tax (visible-pass-through is allowed), and an additional 3% county TAT now adopted by every county. Effective combined rate exceeds 18% and is allowable to be charged to the guest. Honolulu and Maui require an STR registration with strict zoning and minimum-stay rules — much of Oahu is now off-limits below 90-night stays. Even when platforms remit TAT, you must file a GET return because the GET applies to the host's gross receipts including the TAT collected.

Do Airbnb and Vrbo collect Hawaii lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

Where can I see the official source?

The authoritative source is the Hawaii Department of Revenue at https://tax.hawaii.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Hawaii Lodging Tax Calculator

How Hawaii lodging tax works

Hawaii has the highest lodging tax burden in the US, and the structure is unlike any other state. Three layers stack on every short-term rental stay (defined as under 180 consecutive days):

10.25% state Transient Accommodations Tax (TAT) — applies to gross rental proceeds.
4–4.712% General Excise Tax (GET) — a gross-receipts tax that also applies to lodging. Charged on top, and notably, GET can be passed through to guests grossed up at 4.712% (the visible rate that accounts for tax-on-tax).
3% county TAT — Honolulu, Maui, Hawaii (Big Island), and Kauai each added a 3% county TAT in 2021–2022.

Effective rates across Hawaii’s top STR markets:

Honolulu / Oahu (Waikiki, North Shore): 10.25% state TAT + 3% Honolulu TAT + 4.712% GET = ~17.96%
Maui (Lahaina, Kihei, Wailea, Hana): 10.25% + 3% Maui TAT + 4.712% GET = ~17.96%
Kauai (Princeville, Poipu, Hanalei): 10.25% + 3% Kauai TAT + 4.712% GET = ~17.96%
Big Island / Hawaii County (Kona, Hilo, Volcano): 10.25% + 3% Hawaii County TAT + 4.712% GET = ~17.96%

Statewide effective rate is essentially flat at ~18% because every county adopted the 3% TAT at the same level.

Platform collection

Airbnb and Vrbo collect and remit the 10.25% state TAT, the 3% county TAT, and the GET in most cases under Hawaii’s marketplace facilitator law. However, Hawaii is the most aggressive STR-enforcement state in the US — platforms collect tax but do not validate that you have the required permits, and unpermitted operation is the primary enforcement risk.

The Hawaii Department of Taxation maintains TAT and GET registration. Each county runs its own permit program.

What this means in practice — the permit problem matters more than the tax

Maui Bill 25 (2024) phases out short-term rentals in the apartment-zoned “Minatoya list” properties on West and South Maui starting July 2025. If you bought into Kihei or Lahaina counting on STR income, confirm zoning eligibility.
Honolulu Ordinance 22-7 restricts STRs (under 90 days) to resort-zoned areas only. Most of Oahu outside Waikiki and Ko Olina cannot legally operate STRs. Hosts face $10,000/day fines.
Kauai TVR (Transient Vacation Rental) permits are capped and effectively closed to new applicants outside Visitor Destination Areas.
Big Island STVR registration is required everywhere. New applications limited in most zones.
180+ continuous-day stays are exempt from TAT (and from the STR permit requirements in most counties), which is why “long-term” furnished rental is the workaround model.
Even when the platform collects every tax layer, you still need your own TAT license, GET license, and county STR permit. Three separate registrations.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate to 7.712% for any Hawaii address (3% county TAT + 4.712% GET pass-through). The state base 10.25% gets you to the full ~18%.
Read the effective rate. Hawaii is the only state where every market clusters at roughly the same total. The differentiator is legality of operation, not tax rate.

Source: Hawaii Department of Taxation. Verified 2026-05-11. Not tax advice — confirm with a Hawaii-licensed CPA AND the county planning department before listing, because the permit risk is higher than the tax risk.