Taxes & Fees: Honolulu vs Mililani Town
How do taxes & fees rules compare between Honolulu, HI and Mililani Town, HI?
Mililani Town has fewer restrictions than Honolulu.
Honolulu, HI
Honolulu County
Honolulu requires transient vacation unit operators to register and pay a 3% county transient accommodations tax on top of state GET and TAT, plus annual registration fees. Non-resort-zone STRs are banned entirely.
View full Honolulu rules →Mililani Town, HI
Honolulu County
Lawful Mililani STR operators pay the 3 percent Oahu Transient Accommodations Tax on stays under 180 days, plus state TAT and GET, totaling roughly 18 percent in transient taxes.
View full Mililani Town rules →Key Facts Comparison
| Fact | Honolulu | Mililani Town |
|---|---|---|
| Initial registration fee | $1,000 | - |
| Annual renewal fee | $500 | - |
| County TAT surcharge | 3% | - |
| State TAT rate | 10.25% | - |
| STR zones allowed | Resort-zoned only (Waikiki, Ko Olina) | - |
| - | - |
Highlighted rows indicate differences between cities.
Honolulu FAQ
Can I rent my home short-term on Oahu outside Waikiki?
Generally no. Ordinance 22-7 restricts transient vacation units to resort-zoned areas. Rentals of 30-89 days and under 30 days are prohibited in non-resort residential zones.
Who collects the county 3% transient accommodations tax?
The Honolulu Director of Budget and Fiscal Services administers the 3% county TAT under ROH Ch. 8A. Operators must self-register and remit — platforms cannot do so in Hawaii.
What is the penalty for operating an illegal STR?
Fines start at $1,000 for the initial violation and can escalate to $10,000 per day for continued non-compliance, enforced by the Department of Planning and Permitting.
Mililani Town FAQ
Do long-term rentals owe TAT?
No, stays of 180 consecutive days or more are exempt from TAT, though GET still applies.
How do I register for OTAT?
Register with the state Department of Taxation and Honolulu under the Chapter 8A filing instructions.
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