Hawaii Property Tax Rates by County and Class FY2026-27: Honolulu $3.50 Residential, Maui $13.00 Vacation Rental, Kauai and Hawaii County Tables
Hawaii Property Tax Rates by County and Class FY2026-27: Honolulu $3.50 Residential, Maui $13.00 Vacation Rental, Kauai and Hawaii County Tables
If you own, buy or rent property in Hawaii, the first number to find is the one that sets your property tax. This guide lists the hawaii property tax rates by county for fiscal year 2026-27, which runs from July 1, 2026 to June 30, 2027, for Honolulu, Maui, Kauai and Hawaii County. Every rate is shown per $1,000 of net taxable value, the base each county uses to calculate tax.
Hawaii has four counties and no incorporated cities, so county government sets these rates. The Honolulu figures come from the Real Property Assessment Division (RPAD) FY27 report, published July 2026. Use this guide to understand how each schedule is built and what to confirm with the county, not as a replacement for your county's official rate notice.
This guide is informational only and is not legal or tax advice. Rates, exemptions, credits and deadlines can change, and the right answer for your property depends on facts this guide cannot see. Consult a qualified attorney or CPA before making a purchase, rental or tax decision.
How the Calculation Works
Counties set a rate for each property class, and the tax is figured on net taxable value, not on the price you paid. The formula is:
Property tax for the year = net taxable value ÷ 1,000 × rate per $1,000
Take a Honolulu residential property with a net taxable value of $600,000. At the FY2026-27 Residential rate of 3.50, the math is 600 × 3.50 = $2,100. Treat that as a check on the rate, not as your bill. Your county may apply exemptions, credits or other adjustments, and the Honolulu RPAD is the office to confirm them.
Two points matter more than any single number. First, the class your county assigns to a property often matters more than the rate itself, because the same type of property can fall into classes whose rates differ several times over. Second, the rates are not comparable across counties. Class names, tier thresholds, exemptions, credits, assessment practices, due dates and appeal rules all differ from county to county. A lower rate in one county does not mean a lower bill, and a higher rate in another county does not mean a higher one.
Honolulu County
Honolulu's Residential class is $3.50 per $1,000, while Hotel/Resort is $13.90, the highest rate in the Honolulu schedule. Residential A is a separate class with a tiered rate: 4.00 on the first $1,000,000 of net taxable value and 11.40 above that.
| Honolulu class | FY2026-27 rate per $1,000 |
|---|---|
| Residential | 3.50 |
| Residential A | 4.00 on the first $1,000,000; 11.40 above |
| Commercial and Industrial | 12.40 |
| Hotel/Resort | 13.90 |
| B&B Home | 6.50 |
| Transient Vacation | 9.00 on the first $800,000; 11.50 above |
| Agricultural | 5.70 |
Residential A and Transient Vacation change rate at a value threshold. Ask the Honolulu RPAD whether each rate applies only to the value inside its band or to the entire net taxable value. The answer changes the bill on high-value property, so do not estimate a tiered bill until you have the method confirmed in writing.
Maui County
Maui is the source of the $13.00 figure in this guide's title. It is the first tier of the TVR-STRH class, which covers net taxable value up to $900,000. The rate rises to $15.00 for value up to $3,000,000 and to $17.00 above that. TVR-STRH is Maui's vacation rental class, and whether a particular property belongs in it is a county determination. Confirm that with Maui County before you price a rental, because the gap between this class and the Long-Term Rental class is large.
The Owner-Occupied class is $1.65 up to $1,500,000, $1.80 up to $4,500,000 and $5.00 above. The Long-Term Rental class is tiered at $2.90, $5.00 and $8.50, but the Long-Term Rental thresholds are not given here. Check them with Maui County before you use that schedule.
| Maui class | FY2026-27 rate per $1,000 |
|---|---|
| Commercial | 6.05 |
| Owner-Occupied | 1.65 up to $1,500,000; 1.80 up to $4,500,000; 5.00 above |
| TVR-STRH (vacation rental) | 13.00 up to $900,000; 15.00 up to $3,000,000; 17.00 above |
| Long-Term Rental | 2.90, 5.00 and 8.50 across three tiers (confirm thresholds with Maui County) |
Kauai County
The Kauai schedule in this guide has three classes. Owner-Occupied is $2.59 per $1,000 and Commercial is $8.10. The Vacation Rental class is tiered: 11.30 up to $1,000,000 of net taxable value, 11.75 up to $2,500,000, and 12.20 above that.
| Kauai class | FY2026-27 rate per $1,000 |
|---|---|
| Owner-Occupied | 2.59 |
| Commercial | 8.10 |
| Vacation Rental | 11.30 up to $1,000,000; 11.75 up to $2,500,000; 12.20 above |
Hawaii County
Hawaii County, which covers the island of Hawaii, uses a Homeowner class at $5.75 per $1,000 and a separate Residential class. The Residential rate is tiered at 11.10 up to $2,000,000, 14.50 up to $4,000,000 and 17.00 above. Homeowner and Residential are different classes with very different rates, so confirm with the county which one applies to a home you live in. Commercial is $10.70 and Agricultural is $9.35.
| Hawaii County class | FY2026-27 rate per $1,000 |
|---|---|
| Homeowner | 5.75 |
| Commercial | 10.70 |
| Agricultural | 9.35 |
| Residential | 11.10 up to $2,000,000; 14.50 up to $4,000,000; 17.00 above |
What the Tables Do Not Show
The rate is only one input to the bill. Each county also sets its own rules for:
- Exemptions and credits, including any rules for owner-occupants
- Assessment, meaning how and when the county values the property
- Due dates for payment
- Appeal deadlines and procedures
Because these rules differ, a figure from one county cannot be used to predict another county's bill. Do not rely on a rate table from a forum or a third-party site, including this guide, without confirming it with the county.
Who to Contact
For the Honolulu figures, contact the Real Property Assessment Division (RPAD). For Maui, Kauai and Hawaii County, contact that county's real property tax office. Ask each office for the current rate schedule, the exemption and credit rules for the class that fits your property, and the appeal deadline. Ask whether a tiered rate applies to the full value or only to the portion within each band.
State Obligations That Sit Beside Property Tax
Property tax is one cost of owning property in Hawaii. If you rent a property out, the General Excise Tax (GET) applies to rents at 4.5 percent: the 4.0 percent state rate plus the 0.5 percent county surcharge. The GET is levied on the business's gross receipts, not on the customer, and Hawaii has no sales tax. A GET license is a one-time $20 fee, applied for on Form BB-1 or through Hawaii Tax Online. The Department of Taxation's GET page is at tax.hawaii.gov/get, and general state tax information is at tax.hawaii.gov.
Checklist Before You Rely on a Rate
- Pull the net taxable value and the assigned class from your county's most recent notice.
- Confirm the class with the county, especially if the property is used for vacation or short-term rental.
- Ask how each tiered rate is applied to your value.
- Ask which exemptions or credits you qualify for, and the deadline to claim them.
- Put the appeal deadline on your calendar as soon as you receive your assessment.
This guide is informational only and is not legal or tax advice. For a purchase, a rental plan or a tax filing, work with a qualified attorney or CPA who can review your property's class, your rental income and your county's current rules.