Kauai County, HI Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County TAT rate
- 3.0% of gross rental proceeds
- Return deadline
- 20th of each month
- Unregistered penalty
- Up to $1,000 per infraction
- Appeal window
- 30 days to tax appeal court
- Enforcing office
- County Finance Director
Summary
Short-term rental hosts on Kaua'i pay the county's 3% transient accommodations tax on gross rental proceeds, layered on top of the 0.5% general excise surcharge and Hawai'i's own state TAT. Operators, brokers, and tour packagers must hold a State registration and remit monthly to the County Finance Director by the 20th, or face civil penalties.
(a) There is levied and shall be assessed and collected each month a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations. (b) Every transient accommodations broker, travel agency, and tour packager who arranges transient accommodations at noncommissioned negotiated contract rates and every operator or other taxpayer who receives gross rental proceeds shall pay to the County the tax imposed.
Full Breakdown
Kaua'i County Code § 5-4.3 imposes the county's transient accommodations tax (TAT) monthly on the gross rental or gross rental proceeds an operator receives from furnishing transient accommodations, including short-term vacation rentals booked through brokers, travel agencies, and tour packagers working noncommissioned negotiated contract rates. The rate itself, set in § 5-4.1, is 3.0% of gross rental, gross rental proceeds, or fair market rental value taxable under Hawai'i Revised Statutes § 237D-1; the ordinance (Ord. No. 1099, September 16, 2021, amended by Ord. No. 1109, April 7, 2022) took effect the day the Council enacted it.
Section 5-4.2 folds the HRS § 237D-1 definitions straight into the county article, so 'transient accommodations,' 'operator,' and 'plan manager' carry their state-law meanings for county purposes too. Before collecting a single booking, § 5-4.5 requires every operator, plan manager, broker, travel agency, and tour packager to hold a State certificate of registration under HRS §§ 237D-4 and 237D-4.5; skipping that step is an added County civil violation of up to $1,000 per infraction, brought under HRS § 46-1.5(24)(a) and appealable to the County Finance Director consistent with HRS Chapter 91.
Returns and remittances are due under § 5-4.6 by the 20th of each month to the State Director of Taxation, with payment set by the County Finance Director; taxpayers whose annual county TAT liability stays under $4,000 may ask to file quarterly, or under $2,000 to file semiannually, though missing a payment on that schedule lets the Finance Director revoke the permit and force monthly filing again.
Violations & Fines
Operating without the State certificate of registration required by § 5-4.5 is a standalone County civil violation, fined up to $1,000 per infraction under HRS § 46-1.5(24)(a); the infraction is appealable to the County Finance Director under HRS Chapter 91. Separately, if an operator never files a return, § 5-4.11 lets the Finance Director estimate the tax owed, assess interest and penalty, and demand payment; once assessed, the County can collect by levy or court action under HRS Chapter 231 for up to fifteen years, and a false or fraudulent return removes any assessment deadline.
Frequently Asked Questions
Does Kaua'i charge STR hosts a separate county tax?
Who has to register before renting short-term on Kaua'i?
When are county TAT payments due?
What happens if an STR operator disputes an assessment?
Sources & Official References
Other rules in Kauai County
How Kauai County compares: Cities with the Highest Short-Term Rental Taxes·Compare Kauai County to another location·View the Hawaii short-term rentals overview
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