Hawaii Short-Term Rental Laws by County: Oahu $1,000 Registration, Maui Bill 9 Phase-Out, Kauai $750 Renewal and Big Island $250 or $500
Hawaii Short-Term Rental Laws by County: Oahu $1,000 Registration, Maui Bill 9 Phase-Out, Kauai $750 Renewal and Big Island $250 or $500
Hawaii does not have one set of short-term rental rules. The county where your property sits decides whether you can list at all, what you pay, and how long you can keep operating. Oahu requires a $1,000 registration and limits rentals to resort zones and a few mapped apartment areas. Maui is phasing out vacation rentals in apartment districts. Kauai allows rentals only in Visitor Destination Areas or with an existing certificate. Hawaii County charges $250 or $500 depending on whether the rental is hosted. This guide covers the hawaii short-term rental laws and hawaii airbnb laws you need to check before you accept a booking, with figures and dates current as of October 27, 2026.
Disclaimer: This guide is informational content, not legal or tax advice. County ordinances in Hawaii change often, and several rules described here are pending. Confirm every figure with the agency named before you buy a property, sign a lease, or take a reservation. For complex situations, talk with a Hawaii real estate attorney or a certified public accountant (CPA).
Statewide requirements every host needs
Hawaii has no general statewide business license, but almost every host needs a General Excise Tax (GET) license. The GET is levied on the seller's gross receipts, not as a sales tax charged to guests. Rental income falls under the 4.0 percent state rate plus the 0.5 percent county surcharge, for a total of 4.5 percent. All four counties have adopted the surcharge through December 31, 2030.
The GET license costs a one-time $20 and stays active until you close, surrender or lose it. You can apply on Form BB-1 or through Hawaii Tax Online. Online processing takes 5 to 7 business days, and mail applications take 4 to 6 weeks. Applying in person is immediate. Every license holder must file returns, even in a period with no rental income, so put those filing dates on your calendar from the first booking.
If you hold the property in an LLC, the Articles of Organization (Form LLC-1) cost $50. The annual report costs $12.50 and is due by the end of the calendar quarter in which the LLC registered. No annual report is required in the year of registration. Hawaii has no franchise tax on LLCs.
If you advertise under a name other than your legal name or your LLC name, register a trade name on Form T-1. The fee is $50 plus a $1 State Archives preservation fee. The registration lasts five years, and the Department of Commerce and Consumer Affairs (DCCA) does not send renewal notices, so set your own reminder.
If you have employees, such as a cleaner or maintenance worker on payroll, you must follow the Prepaid Health Care Act. Ask the Department of Labor and Industrial Relations how it applies to your staffing arrangement. Finally, ask the Department of Taxation whether any tax beyond the GET applies to your rental.
Oahu: resort zones, mapped apartment areas and a $1,000 registration
Oahu has the most restrictive map of the four counties. Short-term rentals are allowed only in resort zones and a few mapped apartment areas. Outside those areas, the main path to a legal rental is an existing nonconforming use certificate (NUC). Per the Department of Planning and Permitting (DPP) guides published in October 2026, registration costs $1,000 and the annual renewal is $500. You must also carry $1,000,000 in liability coverage.
NUC holders: the renewal window
NUC holders renew every year in a window from September 1 to October 15. The 2026 window has already closed, so if you hold an NUC and have not renewed, contact DPP immediately rather than waiting for the next cycle. No new NUCs are issued, so you cannot obtain one by applying now.
Which minimum stay applies
Oahu's rules contain a conflict you need to resolve before you set a minimum stay. DPP says it enforces rentals under 30 consecutive days, but the ordinance text says 90. Do not assume either number applies to your property until you have confirmed it. Ask DPP in writing which standard applies to your parcel and your listing, and keep that answer on file.
Maui County: Bill 9 phase-out and pending hotel districts
Maui County is not banning all short-term rentals. Bill 9, signed December 15, 2025, phases out vacation rentals in apartment districts. The phase-out starts at the beginning of 2029 in West Maui and at the beginning of 2031 elsewhere in the county. If your property is in an apartment district, that timeline is the most important number for your business plan.
Bill 88, from June 2026, creates hotel districts H-3 and H-4. Rezonings that would move properties into those districts are still pending. The Planning Commission is due to report by November 24, 2026, and that report is the next checkpoint for those rezonings. Watch it closely if your parcel could be affected.
This guide does not list a Maui registration fee. Confirm current registration or permit requirements with the Maui County Planning Department before you list, and get the zoning district for your parcel in writing.
Kauai County: Visitor Destination Areas and existing certificates only
Kauai allows short-term rentals in two situations. The first is inside a Visitor Destination Area (VDA). The second is an existing nonconforming certificate (TVNC). The county is not issuing new permits outside the VDA. If your property is outside a VDA and does not hold a TVNC, do not plan on operating it as a short-term rental.
Renewal is $750 per property on the county's 2026 form. Get the current form from the Kauai County Planning Department and confirm the renewal timing on your certificate.
Hawaii County (Big Island): $250 or $500 registration
Hawaii County registration costs $250 for a hosted rental and $500 for an unhosted rental. Registration is open through December 31, 2026, under Bill 175. That date is about two months away, so file early rather than in the final week. Bill 147 would change the county's rules and is still pending. Confirm the county's definitions of hosted and unhosted, and the current status of Bill 147, with the Hawaii County Planning Department before you apply.
County comparison at a glance
| County | Where short-term rentals can operate | Registration or permit | Renewal or key date |
|---|---|---|---|
| Oahu (Honolulu County) | Resort zones and a few mapped apartment areas; NUC holders | $1,000 registration; $1,000,000 liability coverage | $500 annual renewal; NUC renewal window September 1 to October 15 |
| Maui County | Vacation rentals in apartment districts being phased out; pending H-3 and H-4 hotel districts under Bill 88 | Confirm with the Maui County Planning Department | Phase-out starts 2029 in West Maui and 2031 elsewhere; Planning Commission report due November 24, 2026 |
| Kauai County | Visitor Destination Areas or existing TVNC holders | No new permits outside the VDA | $750 renewal per property on the 2026 form |
| Hawaii County | Confirm zoning with the Hawaii County Planning Department | $250 hosted; $500 unhosted | Registration open through December 31, 2026 (Bill 175); Bill 147 pending |
Checklist before you accept your first booking
- Identify the county, zone and district for your parcel with that county's planning department.
- Apply for the $20 GET license and set calendar reminders for your GET returns.
- Register a trade name on Form T-1 ($50 plus a $1 State Archives fee) if you advertise under a name other than your legal name.
- On Oahu, confirm your $1,000,000 liability policy is in place before you register and before each renewal.
- On Oahu, if you hold an NUC, confirm your 2026 renewal was filed, since the window closed October 15, 2026.
- On Maui, read the Planning Commission report due November 24, 2026, and track rezonings under Bill 88.
- On Kauai, verify that your property is inside a VDA or holds a valid TVNC, then file the $750 renewal on the 2026 form.
- On Hawaii County, file the $250 or $500 registration before December 31, 2026, and track Bill 147.
- Ask a Hawaii attorney or CPA to review your entity structure and tax setup, especially if you own more than one property.
Official resources
- Business Registration Division (BREG), Department of Commerce and Consumer Affairs for LLC, trade name and annual report filings
- Hawaii Business Express (HBE) for online entity filings
- Hawaii Department of Taxation GET page for the GET license and filing requirements
- Hawaii Department of Taxation for questions about other taxes
- Hawaii Small Business Development Center for business planning help
County rules in Hawaii change, and several items in this guide are still pending. Check each figure with the agency named before you commit money. A short call to the county planning department now can prevent a rejected registration or a lost booking later.