Hawaii County, HI Short-Term Rentals: Permit Requirements (2026)

Governing law: Hawaii County's STVR program was created by Bill 108 (2018), adopted by the County Council on November 14, 2018, signed by Mayor Harry Kim on December 5, 2018, and codified as Ordinance 18-114 (effective April 1, 2019). The ordinance amended Hawaii County Code Chapter 25 (Zoning) and is administered by the Planning Department under Rule 23 (Rules of Practice and Procedure for Short-Term Vacation Rentals). Definition (HCC Chapter 25): an STVR is a dwelling unit (1) of which the owner or operator does not reside on the building site, (2) that has no more than five bedrooms for rent on the building site, and (3) that is rented for a period of 30 consecutive days or less. Owner-occupied bed-and-breakfast (B&B) homes are regulated separately and historically allowed in additional zones with appropriate permits. Permitted zoning districts for STVRs (HCC Chapter 25): V (Resort-Hotel) districts; CG (General Commercial) and CV (Village Commercial) districts; residential and commercial districts within the boundaries of the General Plan Resort Area (the so-called resort nodes such as Kohala Coast/Waikoloa, Keauhou-Kona, and others); and the RM (Multifamily) district, but only for STVR use within condominium properties. Single-family residential (RS, RA), low-density residential, and State Land Use Agricultural lands are prohibited zones for STVR use. Agricultural-land prohibition affirmed: in Rosehill v. County of Hawai'i (No. SCAP-22-0000478), the Hawaii Supreme Court issued a unanimous decision on September 24, 2024 upholding Bill 108's prohibition of STVRs on State Land Use Agricultural land, finding that operation of a farm dwelling as a transient accommodation is inconsistent with the Legislature's definition of farm dwelling under HRS Chapter 205 and that short-term rental use is not 'used in connection with a farm.' Nonconforming Use Certificate (NUC): owners of pre-existing STVRs that were lawfully operating in non-permitted zones before the April 1, 2019 effective date had until 180 days after that date to apply for an NUC. Approved NUC owners may continue to operate as nonconforming STVRs, but must (a) renew the NUC annually with the Planning Department; (b) maintain a current State TAT/GET registration; (c) provide off-street parking that complies with HCC Sections 25-4-50 through 25-4-54; (d) keep the NUC number visible in all advertisements and listings; and (e) file change-of-information forms when ownership or operator status changes. NUCs that lapse for failure to renew are extinguished. Affidavits of compliance are required with renewal applications. The County stopped accepting new NUC applications after the original 180-day window closed; new STVR operations are now allowed only in the permitted zones listed above. Operating standards: all guest parking must be off-street and meet the requirements of HCC Sections 25-4-50 through 25-4-54; signage rules and notice-to-neighbor requirements apply under Rule 23. The Planning Department's STVR registration form and Statement of Compliance are filed with the County at planning.hawaiicounty.gov. County HCTAT (Hawaii County Transient Accommodations Tax): under Bill 81 (2021), Draft 2, signed by Mayor Mitchell D. Roth on December 10, 2021 and codified as Ordinance 21-89, Hawaii County imposes a 3% HCTAT on all gross rental, gross rental proceeds, and fair market rental value taxable under HRS Chapter 237D, effective January 1, 2022. The HCTAT is paid directly to the County of Hawaii through the State eHawaii TAT portal (tat.ehawaii.gov/tat/hawaii) and is in addition to State TAT and General Excise Tax (GET). State tax obligations: hosts of any rental of less than 180 consecutive days must register with the Hawaii Department of Taxation and obtain both a Transient Accommodations Tax certificate and a GET license. State TAT is currently 10.25% and is scheduled to rise to 11% effective January 1, 2026 under Hawaii Act 96 (2025). GET is 4.0%, which is 4.166% effective when grossed up. Hawaii County does not impose a county GET surcharge on transient accommodation receipts at this time. The TAT registration ID must appear in all advertisements and listings under HRS Section 237D-4. Airbnb and Vrbo do not collect Hawaii TAT or GET on a host's behalf; hosts must self-register and self-remit. Future registration regime (Bill 47, 2025): on June 25, 2025, Mayor Kimo Alameda signed Bill 47 into law, codified as Ordinance 25-50, establishing an annual registration program for all 'transient accommodation rentals' (TARs) - dwellings rented for 180 days or less - whether hosted (host's principal residence on the same parcel) or unhosted. Initial registration fees are $500 (unhosted) and $250 (hosted), with annual renewals of $250 (unhosted) and $100 (hosted), a $90 late renewal fee, and a $1,000 reinstatement fee after a violation. Applicants must show a valid GET license, an active TAT account, no delinquent property taxes, and full compliance with building, health, and safety codes. Hosted operators must be reachable by phone within one hour and physically present on premises within three hours. Bill 98 (2025), passed unanimously by the Council's Policy Committee on Planning, Land Use and Economic Development on November 8, 2025, amends Ordinance 25-50 to delay its effective date from December 20, 2025 to July 1, 2026, giving the Planning Department time to build the online registration system. STVRs registered before the effective date are 'deemed registered' but remain subject to the new annual renewal framework. Until Ordinance 25-50 takes effect, the Bill 108 / Ordinance 18-114 zoning framework, NUC system, and HCC Chapter 25 enforcement remain the operative law.