Hawaiʻi TAT in 2026: 11% state, 3% county, and how to file

Short-term rentals in Hawaiʻi owe 11% state TAT plus a 3% county TAT on each nightly rate, filed on Form TA-1 by the 20th and reconciled on Form TA-2.

The state Transient Accommodations Tax is 11% of gross rental proceeds as of January 1, 2026, up from 10.25%. Each county adds its own 3% TAT, paid separately to the county. You register with the state on Form BB-1, file Form TA-1 by the 20th of the month after each period, and reconcile the year on Form TA-2.

Who pays TAT

A transient accommodation is a room, house, condominium, or similar unit furnished to a transient person for less than 180 consecutive days. Rent for shorter stays and you owe both GET and TAT, and you must hold a GET and TAT license.

A property manager does not take the duty off you. The Department of Taxation says having an agent file the return and pay the tax on your behalf does not relieve you of the liability. Keep copies of every return and payment.

The 2026 rate change

Act 96 (2025) raised the state TAT from 10.25% to 11.00% on gross rental proceeds received on or after January 1, 2026. The rate follows when you receive the money, not when the guest booked. A cash-basis owner paid in December 2025 for a February 2026 stay owes 10.25% on it; payment received in January 2026 owes 11%. Every taxpayer is presumed cash basis unless they prove otherwise. The TA-1 instructions show how to split a period that straddles the two rates. The rate applies whether or not you pass the tax on.

The county TAT on each island

Act 1 (2021) gave the counties authority to levy their own TAT. All four charge 3%:

• Kauaʻi: effective October 1, 2021. The county moved online payments to a new portal on February 1, 2026. Find the current link on the county TAT page, or mail payment to the Department of Finance, 4444 Rice Street, Suite A480, Līhuʻe.
• Oʻahu (City and County of Honolulu): effective December 14, 2021. Pay at otatpay.honolulu.gov. ACH is free; cards carry a 3% convenience fee.
• Maui: effective November 1, 2021. The current online portal takes payments through September 30, 2026. The new myMauiTAT system opens October 5, 2026, linked from mauicounty.gov/tat.
• Hawaiʻi Island: effective January 1, 2022. Pay at tat.ehawaii.gov or by mail to the TAT Office, 25 Aupuni Street, Suite 1101, Hilo.

Honolulu and Maui say the return you file with the state is deemed filed with the county. Every county wants its 3% payment sent separately, with your state TAT ID number, so it lands in the right account. Sending the county's 3% to the state does not work. Maui's FAQ says the state refunds the portion it is not owed and you still owe the county.

Forms and due dates

• Register on Form BB-1 at hitax.hawaii.gov. The GET registration fee is $20. The TAT fee is $5 for five or fewer units and $15 for six or more.
• File Form TA-1 semiannually if you will pay $2,000 or less in TAT for the year, quarterly at $4,000 or less, and monthly above $4,000. Above $4,000 you must file electronically.
• TA-1 and payment are due on the 20th of the month after the period closes. Quarterly filers pay January 20, April 20, July 20, and October 20.
• Kauaʻi, Honolulu, and Maui time county payments to the state schedule.
• Form TA-2, the annual return and reconciliation, is due on the 20th day of the fourth month after your year ends: April 20 for calendar-year filers. Kauaʻi (KTAT TA-2) and Honolulu (OTAT-2R) use the same date. Maui uses Form MCTAT-5, due April 20, when your TA-2 differs from your TA-1s. Hawaiʻi County reconciles on Form HCTAT-RV.
• Every advertisement must show your registration ID, or an electronic link to it, plus the name, phone number, and email of your local contact.

How TAT and GET stack on a nightly rate

The rule that protects your margin: GET and TAT that are visibly passed on, meaning separately stated on the bill, are excluded from the proceeds you pay TAT on, and the TAT you pass on is exempt from GET. The GET you pass on is still GET-taxable income. Charge one flat price with the taxes buried inside and you pay TAT and GET on the whole amount.

An Oʻahu bill for a $300 night, following the Department's brochure example at the 2026 rate:

You remit $33.00 to the state and $9.00 to the county. In the brochure's example, the GET you pass on is itself taxable, so the GET you owe is figured on the room charge plus the GET line. The brochure's example predates the county TAT line; confirm with the Department how that line is treated for GET before you rely on it. Tell guests when you quote the price that taxes are added, and name each tax on the bill. For the maximum GET pass-on rate in your county, check the current figure at https://tax.hawaii.gov/geninfo/countysurcharge/.

The Department requires gross rental proceeds from different tax districts to be reported separately on Forms TA-1 and TA-2. If your books cannot show proceeds by island for each period, that is the first system to fix. See the five systems every Hawaiʻi business runs on.

Penalties

• Late TA-1: 5% of the tax per month, up to 25%.
• Filed on time but unpaid 60 days after the due date: 20% of the unpaid tax.
• Required to e-file or pay by EFT and did not: 2%.
• Interest: two-thirds of 1% per month on unpaid tax and penalty.
• Doing business without a GET license: check the current figure at https://tax.hawaii.gov/rental/.
• An ad without the required registration ID and local contact: $500 per day for a first violation, $1,000 per day for a second, and $5,000 per day for a third or later.
• No annual return, no deadline for the Department. If you do not file Form TA-2, it can adjust your return at any time. Filing starts the three-year statute of limitations.

Maui charges 20% on tax unpaid 60 days past due plus interest at two-thirds of 1% per month. Honolulu's May 1, 2026 announcement says notices of proposed assessment for tax year 2023 are being mailed, with 2024 and 2025 to follow. It asks for a response within 30 days of the date on the notice.

Questions owners ask

Do I file a separate county TAT return?

Honolulu and Maui say no: the return you file with the state is deemed filed with the county. Kauaʻi and Hawaiʻi County have their own annual reconciliation vouchers, KTAT TA-2 and HCTAT-RV. Every county wants its 3% payment sent separately with your state TAT ID number.

My property manager files for me. Am I done?

No. The Department says the GET and TAT are imposed on you as the operator. An agent filing and paying for you does not relieve you of the liability, including penalties and interest.

A guest paid in 2025 for a 2026 stay. Which rate applies?

For a cash-basis owner, the rate depends on when you received the money. Received before January 1, 2026, it is 10.25%. Received on or after that date, it is 11%. Accrual-basis owners use the date the right to the income was fixed.

Do I have to pass TAT and GET on to guests?

No. The rate applies whether or not you pass it on. If you do, tell guests when you quote the price and state each tax separately on the bill. If you charge one flat price, you pay TAT and GET on the whole amount.

The free ten-second reading measures your email, site, speed, search, and trust from public records.

Sources

• Hawaiʻi Department of Taxation, Tax Announcement 2025-03 (June 9, 2025): Act 96 raises TAT from 10.25% to 11.00% on January 1, 2026; cash and accrual timing; cash-basis presumption; rate applies whether or not passed on. https://files.hawaii.gov/tax/news/announce/ann25-03.pdf (fetched 2026-09-15)
• Hawaiʻi Department of Taxation, Form TA-1 Instructions (current): 11% rate, 180-day definition, filing frequency thresholds, 20th-day due date, e-file threshold, penalties and interest, split-period computation. https://files.hawaii.gov/tax/forms/current/ta1ins.pdf (fetched 2026-09-15)
• Hawaiʻi Department of Taxation, An Introduction to the Transient Accommodations Tax (rev. 2025): GET and TAT imposed on the operator, agent does not relieve liability, visible pass-on rules and the Oʻahu bill example, BB-1 registration fees, reporting by tax district, advertising rules and fines, TA-2 due date, statute of limitations, penalties. https://files.hawaii.gov/tax/legal/brochures/TAT_brochure-25.pdf (fetched 2026-09-15)
• Hawaiʻi Department of Taxation, Renting Residential Real Property: linked for the current GET license fine. Could not be fetched on 2026-09-15 (the site returned a security challenge). https://tax.hawaii.gov/rental/
• Hawaiʻi Department of Taxation, County Surcharge on GET: linked for the current maximum pass-on rate. Could not be fetched on 2026-09-15 (the site returned a security challenge). https://tax.hawaii.gov/geninfo/countysurcharge/
• County of Kauaʻi, Transient Accommodations Tax: 3% rate, October 1, 2021 start, February 1, 2026 portal change, mailing address, TAT ID with each payment, reconciliation due date. https://www.kauai.gov/Government/Departments-Agencies/Finance/Transient-Accommodations-Tax (fetched 2026-09-15)
• City and County of Honolulu, OTAT page (Announcement 2026-1, May 1, 2026: tax year 2023 notices, 30-day response), OTAT FAQs (deemed filed, separate payment, TAT ID, payment timing, April 20 reconciliation), and Announcement 2023-01 (3% rate, December 14, 2021 start, portal, ACH and card fees). https://www.honolulu.gov/budget/oahu-transient-accommodations-tax.html, https://www.honolulu.gov/bfs/wp-content/uploads/sites/62/2024/06/Final_OTAT_FAQs_2.15.23.pdf, https://www.honolulu.gov/bfs/wp-content/uploads/sites/62/2025/05/OTAT_Announcement_2023-01.pdf (fetched 2026-09-15)
• County of Maui, Transient Accommodations Tax page (myMauiTAT dates) and TAT Tax Facts (Act 1, 3% rate, November 1, 2021 start, separate payment, refund of misdirected payments, deemed filed, payment timing, MCTAT-5, penalties and interest). https://www.mauicounty.gov/2466/Transient-Accommodations-Tax, https://www.mauicounty.gov/DocumentCenter/View/129320/TAT-TAX-FACTS---FAQs (fetched 2026-09-15)
• County of Hawaiʻi, Form HCTAT-RV (rev. 1/2026): 3% rate, January 1, 2022 start, reconciliation from TA-2, portal and mailing address, state tax ID on payments. https://records.hawaiicounty.gov/weblink/ElectronicFile.aspx?openfile=true&dbid=1&docid=153295 (fetched 2026-09-15)

Information, not legal, tax, insurance, or financial advice.