A stay at Aulani, Disney Vacation Club Villas in Ko Olina carries a combined 14% Hawaii transient accommodations tax, split between an 11% state rate and a 3% Honolulu county rate. Hawaii’s General Excise Tax adds roughly another 4.712% on top, so the real tax load on your room is closer to 18.7%. How that tax is calculated depends on whether you’re paying cash for the room or redeeming Disney Vacation Club points.
What Makes Up the 14%
Hawaii charges a statewide transient accommodations tax on the gross rental proceeds from any short-term lodging, including hotel rooms, condos, vacation rentals, and timeshare units occupied for fewer than 180 consecutive days.1Hawaii Department of Taxation. Transient Accommodations Tax Effective January 1, 2026, the state rate is 11%, up from 10.25%.2Department of Taxation, State of Hawai’i. Department of Taxation Announcement No. 2026-01
The City and County of Honolulu adds its own 3% Oahu Transient Accommodations Tax on gross rental proceeds and fair market rental value for lodging on Oahu.3Honolulu Code of Ordinances. Honolulu, HI Code of Ordinances 8A-1.1 Establishment of Transient Accommodations Tax State law caps the county rate at 3%, so Honolulu sits at the legal maximum.4Hawaii Department of Taxation. Hawaii Revised Statutes Chapter 237D – Transient Accommodations Tax
The General Excise Tax on Top
Hawaii’s General Excise Tax also applies to lodging. The GET is technically a tax on the business, but hotels are allowed to visibly pass it on to guests, and in Honolulu the maximum pass-on rate is 4.712%.5Hawaii Department of Taxation. General Excise Tax (GET) Information The practical result for a cash guest is roughly 18.7% in combined taxes on every room night.
What a Cash Guest Pays Per Night
If you booked through Disney, a travel agent, or any other channel at a dollar room rate, the 14% TAT applies to the gross rental proceeds, which includes the room rate and any mandatory resort fees.6State of Hawaii Department of Taxation. An Introduction to the Transient Accommodations Tax On a $600 nightly room rate, the math works out like this:
- State TAT at 11%: $66.00
- Honolulu OTAT at 3%: $18.00
- GET pass-on at 4.712%: about $28.27
- Total daily tax: about $112.27
Over five nights, taxes add roughly $561 to the bill. Most advertised room rates won’t include this, so build it into your budget.
How DVC Point Stays Are Taxed
Members staying on points still owe the transient accommodations tax, even though no cash room rate changes hands. Hawaii law requires the tax on any short-term occupancy, and for timeshare-style vacation plans the taxable base is “fair market rental value” rather than gross rental proceeds.4Hawaii Department of Taxation. Hawaii Revised Statutes Chapter 237D – Transient Accommodations Tax
The statute defines fair market rental value as one-half of the gross daily maintenance fees attributable to the unit.7Hawaii Department of Taxation. Transient Accommodations Tax on Time Share Occupancy For DVC, that means the nightly tax is calculated using the points required for your stay and the annual dues per point for that calendar year.8Disney Vacation Club. Hawai’i Transient Accommodations Tax Disney publishes an annual chart showing the exact per-night tax for each room category; the 2026 chart is posted on the DVC site.9Disney Vacation Club. Aulani, Disney Vacation Club Villas, Ko Olina, Hawai’i 2026 Tax Chart Because dues have climbed in recent years, the nightly tax climbs with them, so pull the current chart before you travel.
Who Is Exempt
A few narrow exemptions exist. Military personnel on permanent duty assignment in Hawaii are exempt, and that includes service members receiving a temporary lodging allowance while they look for housing or wait on reassignment.1Hawaii Department of Taxation. Transient Accommodations Tax
The other exemption is duration. The tax only applies to stays of fewer than 180 consecutive days; renting the same accommodation for 180 days or more falls outside the TAT entirely.1Hawaii Department of Taxation. Transient Accommodations Tax That threshold won’t apply to a typical vacation, but it can matter during an extended relocation or long-term work assignment.
When You Pay
Aulani collects all TAT and GET charges at checkout. Disney’s FAQ states the tax “must be paid by check-out,” with the nightly charges itemized on your final folio.8Disney Vacation Club. Hawai’i Transient Accommodations Tax For a points stay, running the numbers off the current tax chart before you arrive gives you a solid estimate of what will be waiting at the front desk.