Short-Term Rental Tax in Hawaii (HI)
The state-level tax rate on short-term rentals in Hawaii is 14.3% , consisting of 4.0% sales tax and 10.3% lodging tax. Hawaii has enacted taxes specifically targeting short-term rentals. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Maui (Lahaina/Kihei) reaches 20.3%. STR operators must register with the state. Hawaii charges a 4% general excise tax (GET) plus a 10.25% transient accommodations tax (TAT). County surcharges on GET add 0.5-3.0%. Maui County added a 3% surcharge in 2024. STR operators must register with DCCA and obtain a GET license and TAT ID.
Annual Tax Estimate for Hawaii
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Maui (Lahaina/Kihei)).
| Nightly Rate | Gross Revenue | State Tax (14.3%) | Maui (Lahaina/Kihei) Tax (20.3%) |
|---|---|---|---|
| $100.00/night | $23,700 | $3,377 | $4,799 |
| $150.00/night | $35,550 | $5,066 | $7,199 |
| $200.00/night | $47,400 | $6,754 | $9,599 |
| $300.00/night | $71,100 | $10,132 | $14,398 |
| $500.00/night | $118,500 | $16,886 | $23,996 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Hawaii
Local taxes significantly impact the total STR tax burden in Hawaii. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 20.3% in Maui (Lahaina/Kihei).
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Maui (Lahaina/Kihei) | 6.0% | 20.3% | $40.50 | Very High | Maui County 3% GET surcharge + 3% county TAT surcharge. Strictest STR regulations in state. |
| Honolulu | 3.5% | 17.8% | $35.50 | Very High | Oahu 0.5% GET surcharge + 3% county TAT surcharge. STR registration required. |
| Kona (Big Island) | 3.5% | 17.8% | $35.50 | Very High | Hawaii County 0.5% GET surcharge + 3% county TAT surcharge. |
| Poipu (Kauai) | 3.5% | 17.8% | $35.50 | Very High | Kauai County 0.5% GET surcharge + 3% county TAT surcharge. |
How Hawaii Compares to Other States
Below is a comparison of Hawaii with five states that have similar state-level STR tax rates. This comparison helps illustrate where Hawaii stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Hawaii (HI) | 14.3% | 4.0% | 10.3% | Yes | Required |
| District of Columbia (DC) | 14.9% | 6.0% | 14.9% | Yes | Required |
| Connecticut (CT) | 15.0% | 6.3% | 15.0% | Yes | Required |
| Illinois (IL) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Texas (TX) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Rhode Island (RI) | 12.0% | 7.0% | 5.0% | Yes | Required |
Frequently Asked Questions About Hawaii STR Taxes
What is the short-term rental tax rate in Hawaii in 2026?
The state-level tax rate on short-term rentals in Hawaii is 14.3%, consisting of 4.0% sales tax and 10.3% lodging tax. Local taxes can bring the total to 20.3% in cities like Maui (Lahaina/Kihei). At $200/night with 65% occupancy, the state-level tax alone is approximately $6,754 per year.
Does Airbnb collect STR taxes in Hawaii?
Yes. Airbnb, Vrbo collect GET and TAT. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Hawaii?
Yes. Hawaii requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Hawaii also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Maui (Lahaina/Kihei), Hawaii?
The total combined tax rate in Maui (Lahaina/Kihei) is 20.3%, which includes the 14.3% state rate plus 6.0% in local taxes. Maui County 3% GET surcharge + 3% county TAT surcharge. Strictest STR regulations in state. At $200/night with 65% occupancy, this amounts to approximately $9,599 per year in taxes.
How much will I owe in STR taxes in Hawaii?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (14.3%), a property earning $200/night with 65% occupancy would owe approximately $6,754/year in state taxes alone. In Maui (Lahaina/Kihei), the total tax at the same rate would be approximately $9,599/year. Use our STR tax calculator for a customized estimate.
Calculate Your Hawaii STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Hawaii. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.