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🏠 Short-Term Rentals/Taxes & Fees

Taxes & Fees: Kaneohe vs Pearl City

How do taxes & fees rules compare between Kaneohe, HI and Pearl City, HI?

Kaneohe and Pearl City have similar restriction levels.

Kaneohe, HI

Honolulu County

Some Restrictions

Kaneohe hosts collect a 3 percent Oahu Transient Accommodations Tax on rental proceeds for stays under 180 days, stacking with state TAT and GET that together approach 18 percent.

View full Kaneohe rules β†’

Pearl City, HI

Honolulu County

Some Restrictions

Pearl City short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds from stays under 180 consecutive days.

View full Pearl City rules β†’

Key Facts Comparison

FactKaneohePearl City
--
OTAT Rate-3% of gross
Code Section-ROH 8A-1.1
Threshold-Under 180 days
Topic-Taxes Fees

Highlighted rows indicate differences between cities.

Kaneohe FAQ

Is military housing exempt?

No, stays under 180 days by any guest including military per-diem travelers are subject to OTAT.

When is OTAT due?

On the same periodic schedule as the state TAT, typically monthly, quarterly, or semi-annually based on volume.

Pearl City FAQ

Are TDY military rentals taxable?

Yes. Any stay under 180 consecutive days is generally subject to OTAT, regardless of whether the guest is a military TDY traveler, contractor, or tourist.

How often are returns filed?

OTAT is filed with the City periodically (monthly, quarterly, or semiannually). Check DPP and Department of Budget and Fiscal Services guidance for your filing frequency.

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