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Hawaii County, HI Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

State TAT
10.25% of gross rent
County TAT surcharge
3% (Ordinance 21-89)
Combined transient tax
13.25%
General Excise Tax
4% (plus any surcharge)
Registration fee
$500 one-time

Summary

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.

These county ordinances apply to unincorporated areas of Hawaii County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

The TAT rate on your gross rental proceeds is 10.25%. ... I am already paying the GET at 4% (plus a county surcharge if applicable). Do I have to pay both GET and TAT? Yes. You are required to be registered for, and to pay both GET and TAT.

View official code

Full Breakdown

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.

Violations & Fines

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.

Frequently Asked Questions

What is the total tax on a Big Island STVR stay?
13.25% transient tax (10.25% state TAT + 3% county surcharge) plus the 4% General Excise Tax on gross rental proceeds, so roughly 17% in combined taxes.
When did the 3% county surcharge start?
Hawai'i County adopted its 3% TAT surcharge through Ordinance 21-89 (Bill 81), passed December 8, 2021, applying to transient accommodations from January 1, 2022.

Sources & Official References

Other rules in Hawaii County

Parking Rules: Street Parking LimitsSome RestrictionsShort-Term Rental PermitsSome RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsNoise RulesSome RestrictionsOccupancy LimitsSome RestrictionsShort-Term Rental Parking RulesSome RestrictionsExtended Home ShareSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsInsurance RequirementsSome RestrictionsNight CapsSome RestrictionsHost Presence RuleSome RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome RestrictionsParking Rules: EV ChargingSome RestrictionsFence Regulations: Material RestrictionsSome RestrictionsFence Regulations: Fence Permit RequirementsSome Restrictions

All Hawaii County rules

How Hawaii County compares: Cities with the Highest Short-Term Rental Taxes·Compare Hawaii County to another location·View the Hawaii short-term rentals overview

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