If you rent a property on Airbnb in Hawaii, plan on roughly 18.5% of your gross rental income going to state and county lodging taxes, plus state and federal income tax on whatever you keep. The Airbnb Hawaii tax picture has two unusual features worth understanding before you take a booking: the combined rate is one of the highest in the country, and Hawaii does not let Airbnb collect or remit those taxes for you. Every host registers, files, and pays individually.
Airbnb Does Not Collect Hawaii Taxes for You
Start here, because it catches most new hosts off guard. Unlike most other states, Hawaii does not allow platforms like Airbnb or Vrbo to collect and remit General Excise Tax or Transient Accommodations Tax on behalf of hosts. The responsibility for registering, collecting, and filing all state and county taxes falls entirely on the individual operator.1Hawaii Department of Taxation. Renting Residential Real Property
In practice, that means you build the taxes into your nightly rate or add them as a separate charge, set the money aside, and remit it on the schedule the state gives you. Assuming the platform handles it exposes you to back taxes, interest, and penalties the Department of Taxation can assess going back several years.
The Taxes You Owe on Each Booking
Four separate taxes apply to a typical short-term rental booking in Hawaii in 2026.
The General Excise Tax is Hawaii’s business activity tax. The state rate on rental income is 4% of gross proceeds.2Hawaii Department of Taxation. Hawaii Code 237 – General Excise Tax Law Each county adds a 0.5% surcharge, which as of 2026 applies in Honolulu, Maui, Kauai, and Hawaii County, bringing the effective GET rate to 4.5% statewide.3Hawaii Department of Taxation. County Surcharge on General Excise and Use Tax Passing the GET through to guests as part of the nightly rate or as a line item is legal and standard practice.
The Transient Accommodations Tax is a separate state tax that applies specifically to lodgings occupied for fewer than 180 consecutive days.4Hawaii Department of Taxation. Hawaii Code 237D – Transient Accommodations Tax The state TAT rate was 10.25% from 2018 through 2025. Legislation effective January 1, 2026, raised it to 11%.
The county TAT is another 3% on top. Maui, Kauai, Hawaii County, and Honolulu all set their county TAT at that same 3% rate.5Kauai County. County of Kauai Transient Accommodations Tax6Hawaii County. Transient Accommodations Tax (TAT)7Maui County, HI – Official Website. Transient Accommodations Tax It is filed and paid separately from the state TAT.
Stacked together for a 2026 booking:
- GET (state): 4%
- GET county surcharge: 0.5%
- State TAT: 11%
- County TAT: 3%
- Approximate combined total: 18.5% of gross rental income
The TAT is calculated on gross rental proceeds, which includes more than the nightly rate. Cleaning fees, maintenance fees, management fees, and any mandatory resort or amenity charges are all taxable, and you cannot deduct those costs before calculating the tax.8Hawaii Department of Taxation. An Introduction to the Transient Accommodations Tax Charges for meals, phone calls, and laundry billed separately to the guest are excluded.
Getting Registered Before Your First Booking
You need a Hawaii tax identification number before you collect a dollar in rent. Registration starts with Form BB-1, the State of Hawaii Basic Business Application, filed through the Hawaii Tax Online portal at hitax.hawaii.gov or on paper.9Hawaii Department of Taxation. General Excise and Use Tax Forms The form asks for your Social Security Number or Federal Employer Identification Number if you operate through an LLC or corporation, the legal name of the owner, and the physical address of the rental property.
Once the Department of Taxation processes the application, you receive a GET license number and a TAT license number. Hold onto both. You need them to file returns, and you need the TAT number for every advertisement you post.
Filing and Paying
Hawaii requires separate returns for GET and TAT. The GET return is Form G-45 (Periodic General Excise/Use Tax Return). The TAT return is Form TA-1 (Periodic Transient Accommodations Tax Return).9Hawaii Department of Taxation. General Excise and Use Tax Forms10Hawaii Department of Taxation. Transient Accommodations Tax Forms Both go through the Hawaii Tax Online portal.
How often you file depends on how much GET you expect to owe in a year:
- Monthly filing is required if your annual GET exceeds $4,000.
- Quarterly filing is allowed if your annual GET is $4,000 or less.
- Semiannual filing is allowed if your annual GET is $2,000 or less.
Periodic returns are due by the 20th of the month after the reporting period closes. January’s return is due February 20. After the tax year ends, you also file annual reconciliation forms: Form G-49 for the GET and Form TA-2 for the TAT, which reconcile total income and tax paid for the full twelve months.11Hawaii Department of Taxation. General Excise/Use Annual Return and Reconciliation
County TAT is filed and paid separately through the county TAT payment portal at tat.ehawaii.gov.
Your TAT Number Must Appear in Every Listing
Hawaii law requires every short-term rental advertisement, including listings on Airbnb and Vrbo and anything on your own website, to display your TAT license number. The fines for skipping it are per-day and stack fast:1Hawaii Department of Taxation. Renting Residential Real Property
- First violation: at least $500 per day
- Second violation: at least $1,000 per day
- Third or subsequent violation: at least $5,000 per day
Adding your TAT number to every listing the day you receive it is one of the cheapest compliance steps you can take.
Penalties for Late or Missing Returns
The late filing penalty is 5% of the tax due per month or partial month that the return is overdue, up to a statutory maximum. Interest runs on top of the penalty.
The Department of Taxation can audit returns going back at least three years, and longer if fraud is suspected. Keeping detailed records of rental income, guest stays, cleaning fees, and tax payments for at least seven years gives you a reasonable cushion. Digital copies of booking confirmations, bank statements, and filed returns are the backbone of any audit defense.
Income Tax on Top of Lodging Tax
GET and TAT are not income taxes. You still owe both federal and Hawaii income tax on your net rental profit.
Most hosts report rental income to the IRS on Schedule E (Form 1040), which covers supplemental income from real estate and is not subject to self-employment tax.12Internal Revenue Service. Topic No. 414, Rental Income and Expenses If you provide substantial services to guests, such as daily cleaning during a stay, meal service, or concierge assistance, the IRS may treat the activity as a business and require Schedule C, which triggers self-employment tax of roughly 15.3% on net profit. Providing linens, utilities, Wi-Fi, and cleaning between guests generally does not cross that line.
One narrow federal exception: if you rent your home for fewer than 15 days in a calendar year, you do not report that rental income to the IRS at all, and you cannot deduct rental expenses for those days.13Internal Revenue Service. Topic No. 415, Renting Residential and Vacation Property The 14-day rule does not touch your Hawaii obligations. You still owe GET and TAT on the income regardless of the federal exemption.
Hawaii then taxes the same rental income under its individual income tax, which has a top marginal rate above 10%.14Hawaii Department of Taxation. An Introduction to Renting Residential Real Property This is reported on your Hawaii income tax return, separately from GET and TAT. If you live on the mainland and rent a property in Hawaii, you still owe this tax. You file a Hawaii nonresident income tax return reporting the rental income attributable to the Hawaii property, and you can typically claim a credit on your home state’s return to avoid being taxed twice on the same dollars.