Hawaii Transient Accommodations Tax (TAT): 11% State Rate in 2026, 3% County Cap, $5 or $15 Registration and Daily Fines
Hawaii Transient Accommodations Tax (TAT): 11% State Rate in 2026, 3% County Cap, $5 or $15 Registration and Daily Fines
If you rent out a home, condo, room or other lodging in Hawaii for fewer than 180 consecutive days, the hawaii transient accommodations tax (TAT) applies to you. The tax is imposed on the operator, not the guest. Guests see the charge on their bill, but the legal duty to register, collect and report sits with you. In 2026 the state rate is 11%, each county may add up to 3%, and the registration and advertising rules carry daily fines that add up fast. This guide covers the current rates, what registration costs, how the Oahu tax stack works and the advertising rules that catch many new hosts.
This is informational content, not legal or tax advice. Rules that affect your specific property, bookings or entity structure should be confirmed with the Hawaii Department of Taxation and reviewed by a qualified attorney or CPA.
The 2026 TAT Rates at a Glance
Hawaii has two layers of transient accommodations tax. The state rate is set in Hawaii Revised Statutes (HRS) 237D-2, and the county rate is capped by HRS 237D-2.5. The table below shows the current figures.
| Tax | Rate | Effective dates | Governing law |
|---|---|---|---|
| State TAT | 11% | January 1, 2026 through December 31, 2030 | HRS 237D-2, as amended by Act 96 of 2025 |
| Honolulu County TAT | 3% (cap) | 3% from December 14, 2021 | HRS 237D-2.5 |
| Maui County TAT | 3% (cap) | 3% from November 1, 2021 | HRS 237D-2.5 |
| Kauai County TAT | 3% (cap) | 3% from October 1, 2021 | HRS 237D-2.5 |
| Hawaii County TAT | 3% (cap) | 3% from January 1, 2022 | HRS 237D-2.5 |
The county figure is a ceiling, and all four counties (Honolulu, Hawaii, Maui and Kauai) are at 3%. Hawaii has no incorporated cities, so the county is the only local layer that matters for TAT purposes. Do not assume a county rate higher than 3%. The statute does not allow it.
What the Green Fee Actually Is
You may have heard about the Green Fee. It is not a separate charge. The Green Fee is the increase in the state TAT rate to 11%, effective January 1, 2026. You do not add a second line item to guest bills for it. The TAT sits on top of the General Excise Tax (GET), which is a separate tax on your own gross receipts.
Cruise Ships and the 180-Day Rule
Two groups fall under special treatment in the statute. First, cruise ship operators pay the 11% state rate on fares, prorated by the number of days the ship is docked in Hawaii. Second, the TAT applies to rentals of fewer than 180 consecutive days, and the operator is liable for the tax. A stay of 180 consecutive days or more is outside this rule. If a booking is extended, renewed or structured in an unusual way, confirm the treatment with the Department of Taxation before you quote a rate.
Who Must Register and What It Costs
Any operator renting transient accommodations in Hawaii needs a TAT certificate. Registration is done through Form BB-1 at the Department of Taxation (DOTAX). The fees are set in HRS 237D-4:
- TAT certificate, 1 to 5 units: $5 one-time
- TAT certificate, 6 or more units: $15 one-time
Every TAT operator also needs a General Excise Tax license. This is the one universal state registration in Hawaii. Hawaii has no general statewide business license, and the GET license is a one-time $20 fee, applied for on Form BB-1 or through Hawaii Tax Online. The license stays active until it is closed, surrendered or revoked. Processing is immediate if you apply in person, 5 to 7 business days through Hawaii Tax Online and 4 to 6 weeks by mail.
Add the fees together and a host with 1 to 5 units pays $25 in one-time registration fees ($5 TAT plus $20 GET). A host with 6 or more units pays $35 ($15 TAT plus $20 GET). If you are unsure how the Department counts units for your property, check with DOTAX before you file.
Registering a business entity, such as an LLC, is a separate filing with the Business Registration Division (BREG) of the Department of Commerce and Consumer Affairs. It does not replace the TAT certificate or the GET license.
The Oahu Tax Stack in 2026
Hosts on Oahu face the most layered tax picture in the state. For a rental in Honolulu County, the combined tax on gross rental proceeds works out to about 18.5%:
| Component | Rate |
|---|---|
| General Excise Tax (4.0% state plus 0.5% county surcharge) | 4.5% |
| State transient accommodations tax | 11% |
| Honolulu County transient accommodations tax | 3% |
| Total on gross rental proceeds | about 18.5% |
The GET is levied on your gross receipts, not on the guest as a sales tax. That matters when you decide how to show the charges. If you show GET to guests as a visible separate line, the maximum pass-on rate is 4.7120%. Many hosts choose to build the tax into the nightly rate instead, and that is a pricing decision you should make with your accountant.
The same structure applies in the other counties, with the state 11% and the county cap of 3% on top of the GET. Confirm the GET component for your activity with the Department of Taxation at tax.hawaii.gov/get, because some activities carry different GET rates.
Display and Advertising Rules That Carry Daily Fines
Registration is only half the job. The state requires operators to display their TAT registration and a local contact, and to include the TAT number and local contact in any advertisement. The rule covers online listings too. A listing on a booking platform or a social media post counts as an advertisement.
Violations draw citations with escalating daily amounts:
- At least $500 per day for the first stage of the violation
- $1,000 per day for the next stage
- $5,000 per day after that
Because the fines are per day, a listing left unchanged for a month can produce a very large total. Check every listing, every photo caption and every booking page for your TAT number and local contact, and fix them as soon as you find a gap. Confirm with DOTAX or your county what the local contact must include, and do not rely on a guess.
Step-by-Step: Getting Compliant
- Count your units. Confirm the unit count for your property with DOTAX before you file, since the fee depends on whether you have 1 to 5 units or 6 or more.
- Confirm your county. Identify which county your property sits in, because that sets your county TAT line.
- File Form BB-1. Apply for the TAT certificate and the one-time $20 GET license. Pay $5 or $15 for the TAT certificate, depending on your unit count.
- Post your registration. Display your TAT registration and local contact where the rules require.
- Update every listing. Add the TAT number and local contact to every online listing, ad and booking page.
- Set your pricing. Decide how the state 11% and county 3% will appear to guests, and whether any GET will be shown separately.
- Track your filings. Calendar your periodic and annual GET return obligations. Every license holder must file, even in a period with no income.
Common Mistakes New Hosts Make
- Adding a Green Fee line. The Green Fee is the 11% state rate. It is not a second charge.
- Quoting an 11% county rate. County TAT is capped at 3%.
- Forgetting the GET. The TAT certificate does not replace the GET license, and GET applies to the gross receipts of the business.
- Leaving old listings unchanged. An online ad without the TAT number and local contact is a violation, and the fines run per day.
- Assuming the 180-day rule applies to every long stay. Stays of 180 consecutive days or more are outside the rule, but edge cases should be confirmed with DOTAX first.
When to Get Professional Help
A single-unit owner who rents a room in their home has a different set of questions from a company managing a portfolio of condos across two islands. If you hold property in an LLC or corporation, use a management company, or run a cruise or tour operation that involves prorated fares, talk to a CPA who handles Hawaii GET and TAT filings. For questions about leases, house rules or zoning, an attorney who practices Hawaii real estate and land use law is the right resource. The Hawaii Small Business Development Center offers free counseling for many small operators and is a good starting point for general questions.
Official Resources
- Hawaii Department of Taxation (DOTAX): tax.hawaii.gov
- General Excise Tax information and licensing: tax.hawaii.gov/get
- Business Registration Division (BREG): cca.hawaii.gov/breg
- Hawaii Business Express (online filings): hbe.dcca.hawaii.gov
- Hawaii Small Business Development Center: hisbdc.org
Rates and rules change, and the figures in this guide reflect the state and county rates in effect as of October 2026. Confirm current amounts with the Department of Taxation before you file or quote a rate. This content is informational only and is not legal or tax advice. Speak with a qualified attorney or CPA about your specific situation.