Taxes & Fees: Honolulu vs Waipahu
How do taxes & fees rules compare between Honolulu, HI and Waipahu, HI?
Waipahu 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 →Waipahu, HI
Honolulu County
Waipahu short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds for stays under 180 consecutive days.
View full Waipahu rules →Key Facts Comparison
| Fact | Honolulu | Waipahu |
|---|---|---|
| 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) | - |
| OTAT Rate | - | 3% of gross |
| Code Section | - | ROH 8A-1.1 |
| Threshold | - | Under 180 days |
| Topic | - | Taxes Fees |
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.
Waipahu FAQ
Do I need a GET license too?
Yes. Hawaii's general excise tax and state TAT are separate state-level obligations on top of the 3% city OTAT. All three typically apply to STR rentals.
Who remits OTAT?
The STR operator. Some listing platforms may collect portions, but operators remain legally responsible for ensuring all OTAT, TAT, and GET are correctly remitted.
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