Hotels & Lodging in Honolulu County, HI (2026)
1 rule for unincorporated Honolulu County, Hawaii.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Honolulu County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Honolulu levies a 3 percent transient accommodations tax on gross rental income from hotels and other transient lodging, collected by the city on top of state taxes.
Honolulu 3% Transient Accommodations Tax
Some RestrictionsROH § 8A-1.1
Pursuant to HRS §§ 46-20.7 and 237D-2.5, there is hereby established a 3 percent transient accommodations tax on all gross rental, gross rental proceeds, and fair market rental value that is taxable under HRS Chapter 237D on property in the city, which will be levied and collected by the director of budget and fiscal services; provided that all moneys collected under this chapter must be deposi...
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