Hotels & Lodging in Kauai County, HI (2026)
1 rule for unincorporated Kauai County, Hawaii.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Kauai County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Hotels and other transient accommodations on Kaua'i (Kaua'i County) owe a 3.0% county transient accommodations tax on gross rental income, on top of Hawai'i's own state TAT, under authority the Legislature granted counties in Act 1 of the 2021 special session.
Kaua'i Hotel Transient Accommodations Tax
Some RestrictionsKaua'i County Code § 5-4.1
Pursuant to Part III, Act 1, Session Laws of Hawai'i 2021, a three-percent (3.0%) transient accommodations tax is established on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawai'i Revised Statutes. This tax shall be considered levied upon the enactment of this Ordinance.
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