Hawai'i Island STVR income is taxed at 10.25% State Transient Accommodations Tax plus a 3% County of Hawai'i TAT surcharge (13.25% combined), on top of the 4% General Excise Tax. The STVR Registration fee is a one-time $500; NUCs renew annually.
The State TAT rate on gross rental proceeds is 10.25% (HRS Chapter 237D). Under HRS 237D-2.5, counties may add a surcharge up to 3%; Hawai'i County adopted its 3% county TAT surcharge by Ordinance 21-89 (Bill 81, Draft 2, 2021), effective for stays on or after January 1, 2022, administered by the County Finance Department. Combined transient tax is therefore 13.25%. Operators must also register for and pay the 4% General Excise Tax (plus any GET county surcharge). Planning fees: the STVR Registration filing fee is $500 non-refundable; Nonconforming Use Certificate applicants pay the same $500 and the NUC is renewed annually.
Failure to register for or remit TAT/GET is enforced by the State Department of Taxation and County Finance; the STVR Registration itself can be denied without proof of active GET/TAT licenses.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Hawaii County, HI
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Hawaii County, HI
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Hawaii County, HI
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Hawaii County, HI
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Hawaii County, HI
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Hawaii County, HI
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