Hotels & Lodging in Hawaii (2026)
2 rules on the books across Hawaii, 2 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Honolulu County
Some RestrictionsHonolulu levies a 3 percent transient accommodations tax on gross rental income from hotels and other transient…
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Some RestrictionsMaui County Code chapter 3.47 imposes its own three percent transient accommodations tax on gross rental proceeds from…
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