Hawaii County Tax Stack: 0.5% GET Surcharge in All Four Counties Through 2030, 3% County TAT, and FY2026-27 Property Tax by County
Hawaii County Tax Stack: 0.5% GET Surcharge in All Four Counties Through 2030, 3% County TAT, and FY2026-27 Property Tax by County
If you run a business or a short-term rental in Hawaii, your tax bill is not one number. It is a stack: the General Excise Tax (GET) that applies to nearly every business, a county surcharge on top of that GET, a transient accommodations tax (TAT) at both the state and county level, and property tax that varies by county and property class. This guide walks through how those pieces fit together so you can check each one against your own operation.
Informational notice: This article is informational content, not legal or tax advice. Rates and dates reflect the official figures available when this was researched, and tax law changes. Confirm your obligations with the Hawaii Department of Taxation (DOTAX), your county, and a qualified CPA or tax attorney before you file or make decisions based on this guide.
Materials and information you need
Gather these before you start. Most of the work is confirming which rates apply to your activities, not filling out forms.
- Your legal entity name and registration date. You can look up an entity through the BREG business search at https://hbe.dcca.hawaii.gov/search-and-buy.
- Your county of operation. Hawaii has four counties: Honolulu, Hawaii, Maui and Kauai. It has no incorporated cities that levy their own taxes.
- A list of your revenue streams, sorted into retail sales, wholesale sales, services, construction contracting, insurance commissions, and transient lodging rentals.
- Last year's gross receipts, split by activity if you have more than one.
- The $20 GET license fee, paid through Form BB-1 or Hawaii Tax Online at https://tax.hawaii.gov/.
- For rental property owners: the property's assessed value and its current classification from your county's real property assessment division.
Step 1: Get your GET license
Every business doing business in Hawaii must hold a General Excise Tax license from DOTAX. It is the one universal state registration, and it is a one-time $20 fee. Hawaii has no general statewide business license and no county general business license, so this license is the starting point for your tax obligations.
Processing time depends on how you apply. In person, the license is issued immediately. Through Hawaii Tax Online, expect 5 to 7 business days. By mail, expect 4 to 6 weeks. The license stays active until you close, surrender or lose it through revocation. Keep in mind that every license holder must file periodic and annual GET returns even in a period with no income, so a quiet month still needs a filing.
Step 2: Match each activity to its GET rate
The GET is a tax on the seller's gross income or gross receipts. It is not a sales tax, and it is not collected from the customer as a separate line by law. The rate depends on the activity:
- 4.0% state rate for retail sales and most services, plus the county surcharge, for a combined 4.5% statutory rate.
- 0.5% for wholesaling and producing.
- 0.15% on insurance commissions.
Your revenue may fall into more than one category. Assign each dollar to the correct activity before you total your return, because the rates are not interchangeable.
Step 3: Apply the county surcharge correctly
All four counties levy a 0.5% county surcharge through December 31, 2030. The surcharge applies only to the 4% rate. It does not apply to the 0.5% wholesale rate or the 0.15% insurance commission rate. Use this schedule to confirm the surcharge start date for each county:
| County | Surcharge rate | In effect since | Surcharge runs through |
|---|---|---|---|
| Honolulu | 0.5% | January 1, 2007 | December 31, 2030 |
| Kauai | 0.5% | January 1, 2019 | December 31, 2030 |
| Hawaii County | 0.5% | January 1, 2020 | December 31, 2030 |
| Maui | 0.5% | January 1, 2024 | December 31, 2030 |
Because the surcharge is set to run through 2030, build a reminder to confirm whether it is extended or changed before that date. Do not assume it continues on its own.
Step 4: Decide how to handle the tax on customer invoices
The tax is owed by the seller. Passing it on to customers is optional. If you do pass it on, the statutory rate is 4.5%, and the maximum visible pass-on rate is 4.712%. On a $200 retail sale, the statutory rate produces $9.00 and the maximum visible pass-on rate produces $9.42.
Before you itemize the GET on invoices or receipts, confirm the display rules with DOTAX. Showing a figure above the maximum pass-on rate is a common mistake for new businesses.
Step 5: Understand the transient accommodations tax
Lodging that is rented for transient use is subject to two separate TAT layers. Keep them separate in your bookkeeping:
- State TAT: 11% effective January 1, 2026, under Act 96 of 2025 (HRS 237D-2). The state rate is paid to the state.
- County TAT: 3% in each county, paid to the county separately from the state tax. The county rate does not change the state rate, and the state rate does not cover it.
Each county adopted its 3% TAT on a different date:
| County | County TAT rate | Effective date | Authority |
|---|---|---|---|
| Kauai | 3% | October 1, 2021 | Ord. 1099 |
| Maui | 3% | November 1, 2021 | MCC ch. 3.47 |
| Honolulu | 3% | December 14, 2021 | County adoption |
| Hawaii County | 3% | January 1, 2022 | Ord. 21-89 |
Ask your accommodations platform or property manager how they remit TAT. Many operators remit directly, and some platforms collect and remit on your behalf. Confirm which arrangement applies to you and how each county expects its payments to be reported.
Step 6: Estimate property tax for your county
Property tax rates are set per $1,000 of assessed value and depend on classification. The figures below are the FY2026-27 rates from the state report published in July 2026.
| County | Classification | FY2026-27 rate per $1,000 |
|---|---|---|
| Honolulu | Transient Vacation | 9.00 on the first $800,000; 11.50 above $800,000 |
| Maui | TVR-STRH | 13.00, 15.00 and 17.00 (three rates; confirm with Maui County which tier applies to your property and the tier thresholds) |
| Kauai | Vacation Rental | 11.30, 11.75 and 12.20 (three rates; confirm with Kauai County which tier applies and the tier thresholds) |
| Hawaii County | No separate vacation rental class in the state report | Confirm with Hawaii County which classification applies to your property |
Here is a hypothetical Honolulu example. Suppose a transient vacation property has an assessed value of $1,000,000. The first $800,000 is taxed at $9.00 per $1,000, which is $7,200. The remaining $200,000 is taxed at $11.50 per $1,000, which is $2,300. The estimated annual property tax is $9,500. Your actual figure depends on your assessed value, your classification, and any exemptions you qualify for, so verify it with your county.
Step 7: Build a filing calendar
Put every obligation on one calendar so no deadline is missed. At minimum, track the GET periodic and annual return schedule set by DOTAX, the state and county TAT filing schedules, and your property tax payment dates. If you also operate a registered entity, add its annual report. The annual report fee is $12.50, and it is due by the end of the calendar quarter that matches the quarter in which the entity registered. No report is required in the year of registration.
Tips and common mistakes to avoid
- Applying the surcharge to every line. The 0.5% county surcharge applies only to the 4% rate. Wholesale and insurance commission receipts are taxed at their own rates.
- Treating the state TAT as the whole lodging tax. The 3% county TAT is a separate payment to the county.
- Skipping a return because income was zero. GET licensees must file even when there was no income in the period.
- Charging above the pass-on cap. If you show the GET to customers, the maximum visible rate is 4.712%.
- Assuming one county rate fits all operations. If you do business in more than one county, confirm with DOTAX how each county's surcharge applies to your sales.
- Using old property tax rates. Use the FY2026-27 figures and confirm them with your county before you budget.
- Forgetting the 2030 date. The county surcharge is set through December 31, 2030. Check for changes well before then.
Expected results
Following these steps may give you a clear, written map of every tax that applies to your Hawaii business or rental. You may find it easier to budget for the GET, the county surcharge, both TAT layers, and property tax, and to spot filing dates before they arrive. Results depend on your entity type, activities, location and property, so treat this as a starting checklist rather than a guarantee of any particular outcome.
When to get professional help
Multi-county operations, mixed revenue streams, short-term rentals that also sell goods or services, and questions about the TAT or pass-on rules are all good reasons to consult a qualified CPA or tax attorney. A professional can review your actual invoices, bookings and property records against the rules that apply to you.
Official resources
- Hawaii Department of Taxation: https://tax.hawaii.gov/
- General Excise Tax information: https://tax.hawaii.gov/get/
- Business Registration Division (DCCA): https://cca.hawaii.gov/breg/
- Hawaii Business Express business search: https://hbe.dcca.hawaii.gov/search-and-buy
- Hawaii Small Business Development Center: https://hisbdc.org/
Check your county's real property assessment and tax offices directly for current property tax and TAT filing details.