In 2026, the Hawaii tourist tax adds up to about 14% on hotel and vacation rental stays, roughly 4.712% on most other purchases, and $7.50 per day on rental cars. These are state and county taxes layered on top of each other, not resort gimmicks, and they apply on every island.
The 14% Lodging Tax
Hawaii’s main lodging tax is the Transient Accommodations Tax, set under Hawaii Revised Statutes Chapter 237D and applied to any stay shorter than 180 consecutive days.1Department of Taxation. Hawaii Revised Statutes Chapter 237D – Transient Accommodations Tax The state rate is 11% starting January 1, 2026, up from 10.25%. The 0.75-point increase comes from Act 96 (Senate Bill 1396), a “green fee” earmarked for beach and shoreline restoration, erosion mitigation, and climate resilience work.2Office of the Governor. Gov. Green Signs Historic Senate Bill 1396 Codifying a Green Fee to Mitigate Climate Impacts in Hawaii The current Form TA-1 confirms the 11% figure.3Department of Taxation. Form TA-1 – Transient Accommodations Tax Return
Each of the four counties adds a 3% surcharge of its own. Honolulu, Maui, Kauai, and Hawaii County have all set the same rate.4Maui County, HI. Transient Accommodations Tax5County of Kauai. County of Kauai Transient Accommodations Tax Add the state and county pieces together and you get 14% no matter where you book. On a $400 nightly rate, that comes to $56 per night in lodging tax before anything else is layered on.
The lodging tax covers hotel rooms, resort condos, and short-term vacation rentals. Even a vehicle advertised with sleeping accommodations falls under it.
Resort and Cleaning Fees Are Also Taxed
Many Hawaii hotels charge a mandatory daily resort fee, often $30 to $50, for things like Wi-Fi, pool access, and beach equipment. Those fees are not separate from the tax calculation. Mandatory resort fees and cleaning fees count as part of gross rental proceeds under the TAT, so the full 14% lodging tax applies to them, and the general excise tax applies as well. A $40 resort fee ends up closer to $47.50 once both taxes hit it. Budgeting the resort fee alongside the room rate, not as an afterthought, keeps the final bill from surprising you at checkout.
The 4.712% General Excise Tax
Hawaii has no traditional sales tax. In its place, the state imposes a General Excise Tax on the privilege of doing business, calculated on a business’s gross income at a base rate of 4%.6Justia. Hawaii Code 237-13 – Imposition of Tax Nearly every business passes the cost to customers, so you see it on restaurant checks, shop receipts, and activity invoices.
All four counties add a 0.5% surcharge, bringing the combined rate to 4.5%.7Department of Taxation. County Surcharge on General Excise and Use Tax What appears on your bill runs slightly higher, because businesses owe GET on the total they collect from you, including the tax portion. The maximum pass-on rate works out to 4.712%.8Department of Taxation. Tax Facts 37-1 General Excise Tax (GET) The county surcharges are scheduled to expire at the end of 2030.9Department of Taxation. General Excise Tax (GET) Information
Groceries are not exempt. Unlike most mainland states, Hawaii applies the full GET to food from the supermarket. Prescription drugs and prosthetic devices are exempt; over-the-counter medications are not. Cooking at a vacation rental to save money still means paying GET at the checkout.
Rental Car Surcharge: $7.50 Per Day
Renting a car in Hawaii triggers a state surcharge under HRS Chapter 251, separate from the rental company’s base rate and GET. In 2026 the surcharge is $7.50 per day, or any portion of a day.10Department of Taxation. Instructions for Form RV-3, Annual Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Return The rate has risen $0.50 each January since 2022, when it was $5, and continues climbing through the end of 2027.11Justia. Hawaii Revised Statutes 251-2 – Rental Motor Vehicle and Tour Vehicle Surcharge Tax Over a seven-day rental that’s $52.50 in surcharge alone, before the base rate, insurance, or fuel.
Car-sharing services use a different structure. The charge is $0.25 per half-hour, or any portion of one. Once a single car-sharing rental reaches six hours, the standard $7.50 daily rate takes over instead.10Department of Taxation. Instructions for Form RV-3, Annual Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Return
How the Charges Show Up at Checkout
Hotels typically list the TAT and GET as separate line items on the final bill, though some properties combine them into a single “taxes and fees” entry. Either way, the total should reflect the full 14% lodging tax plus the GET pass-on rate.
Vacation rentals booked through Airbnb or VRBO can work differently. Hawaii does not authorize platforms to collect and remit these taxes on behalf of hosts in every case. Some platforms offer optional collection tools, but the legal obligation sits with the property owner.3Department of Taxation. Form TA-1 – Transient Accommodations Tax Return Before booking, confirm with the host or listing whether the price already includes taxes or whether they will be added at checkout. The answer varies.
A Week-Long Trip: The Math
Take a $300 room with a $40 mandatory resort fee, for seven nights:
- Base cost before tax: ($300 + $40) × 7 = $2,380
- TAT at 14%: $2,380 × 0.14 = $333.20
- GET pass-on at 4.712%: roughly $112 to $130, depending on how the property calculates it
- Total lodging cost: approximately $2,825 to $2,845
For everything else you buy on the trip, apply 4.712% across the board: meals, souvenirs, snorkel rentals, spa treatments, groceries. A $1,500 week of activities and dining picks up about $70 in GET. Add $7.50 per day if you’re renting a car, and the full tax picture is easy to see.
Most booking sites and hotel checkout screens itemize taxes before you confirm payment. Comparing that summary against the rates above is the quickest way to catch an error before it lands on your card.