Hawaii Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your Hawaii vacation rental property.

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Tax Types

What Taxes Apply to Hawaii Short-Term Rentals?

Hawaii STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

Hawaii applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 17.25%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

Hawaii's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 17.25% in Honolulu and 17.25% in Maui. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While Hawaii doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Hawaii's state income tax at 7.25%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Hawaii's average effective property tax rate is 0.28% — among the lowest in the U.S.. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Hawaii?

Airbnb has agreements to collect and remit taxes in Hawaii — but coverage is not always complete.

Airbnb collects Hawaii's state-level lodging tax in most jurisdictions.
In Honolulu and Maui: Airbnb may or may not collect all county/city taxes.
Rural areas: You're often fully responsible for all local tax collection.
Even where Airbnb collects, you may owe additional local levies or special district taxes.

Bottom line: Never assume Airbnb handles all your Hawaii tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in Hawaii?

Yes. Hawaii has significant STR regulation. Most jurisdictions require permits and licenses before you can operate.

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate
Zoning compliance certificate
Fire safety inspection certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in Hawaii

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Hawaii

Key tax facts every vacation rental host in Hawaii should know.

TAT (Transient Accommodations Tax): 10.25%

GET (General Excise Tax): ~4.7%

County surcharges: 3%

State income tax: up to 11% (7.25% effective)

Property tax rate: ~0.28% (lowest in US)

City Breakdown

Lodging Tax Rates by City in Hawaii

Combined lodging/occupancy tax rates for major vacation rental markets in Hawaii.

CityCombined Rate

Honolulu

4.7% GET + 3% county + 10.25% TAT

17.25%

Maui

Same combined rate statewide

17.25%

Kauai

Same combined rate statewide

17.25%

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About Hawaii Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in Hawaii.

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