If you rent out a Hawaii property for short stays, you may have several separate tax obligations. Paying income tax or having a property manager does not automatically take care of them.
Here is what vacation-rental owners need to check, especially if returns or payments have fallen behind.
The taxes that can apply
- General Excise Tax: generally applies to gross rental income, including long-term rentals.
- State Transient Accommodations Tax: generally applies to accommodations furnished for less than 180 consecutive days.
- County TAT: a separate accommodation tax paid directly to the county.
- Hawaii income tax: rental income must also be reported on the appropriate income-tax return.
Tax registration does not authorize a rental under county zoning or permit rules. Those requirements need separate attention.
The state TAT rate is 11 percent in 2026
The state TAT rate increased from 10.25% to 11% effective January 1, 2026. The applicable rate depends on when income is recognized under your accounting method. For a cash-basis owner, receipt of payment generally matters, not simply the dates of the guest’s stay.
For back filings, check the rate for each period. The 10.25% rate applied in 2025, but it should not be assumed for every earlier year.
County TAT is paid separately
Honolulu, Maui, Kauai, and Hawaii County each currently impose a 3% county TAT. Paying the state does not satisfy the county bill. Check the county’s payment instructions and the effective dates before preparing older periods.
GET and TAT also have different taxable bases and pass-on rules. Separately stated taxes can affect the calculation. Have guest invoices and platform statements reviewed instead of applying one combined percentage to every deposit.
Check what your manager or platform actually handled
Ask for copies of filed GET and TAT returns and payment confirmations, including county payments. A booking report showing taxes collected is not the same as proof that all required returns were filed and taxes paid.
The property owner remains responsible for applicable obligations even when a manager handles the work.
Registration and required returns
Register for GET and TAT through Hawaii Tax Online or Form BB-1. The accounts have separate tax identification numbers. If you already have GET registration, check how to add the TAT account.
- GET: periodic Form G-45 and annual Form G-49.
- State TAT: periodic Form TA-1 and annual Form TA-2.
- County TAT: follow your county’s separate payment and reporting requirements.
For state TAT, monthly filing is required when annual liability exceeds $4,000. Quarterly filing is available at $4,000 or less, and semiannual filing at $2,000 or less. Confirm the schedule assigned to your account. Annual reconciliation does not replace periodic returns.
TA-1 is generally due on the 20th day of the following month after the period closes. TA-2 is generally due on the 20th day of the fourth month after year-end. Required zero returns still need to be filed. Electronic filing requirements and deadline adjustments may apply.
If you have missing returns or unpaid TAT
Start with booking records, gross receipts, prior filings, tax account information, and any notices. Check state GET, state TAT, and county TAT separately so one missing account does not get overlooked.
Late state TAT filings can generate penalties and interest. If DOTAX has not contacted you, review voluntary disclosure eligibility before making a disclosure. If you already received a notice, protect the response deadline while organizing the records.
For longstanding nonfilers, there may be no assessment time limit. Ten years is not a blanket cap on the years Hawaii can require. A catch-up plan should use the facts of your rental activity and each tax account.
Questions rental owners often ask
Do long-term rentals owe TAT?
Rentals of 180 consecutive days or more are generally outside state TAT. GET and income-tax reporting can still apply.
Can I pass TAT on to guests?
Generally, yes. Follow state and county rules for separately stating taxes, and make sure the amounts are reported correctly.
Does my listing need a tax number?
Applicable TAT identification and advertising requirements matter. Missing information can lead to separate penalties, so review your listings as part of the cleanup.
Get help with your next step
We help Hawaii rental owners organize missing GE and TAT filings and address unpaid balances. Tell us which notices you received and what your manager or booking platform has provided so far.
Clear fees, agreed before work begins.
Explore Hawaii GE and TAT help
Sources
- DOTAX rental guidance
- State TAT rate transition and accounting methods
- Form TA-1 instructions
- Honolulu county TAT
- Maui county TAT facts
- Kauai county TAT
- Hawaii County TAT guidance
Tax guidance checked November 5, 2026. General information; individual circumstances matter.
