State Airbnb laws2026 26 sources cited

Hawaii Short-Term Rental Laws & Hotel Tax (2026)

Hawaii has no statewide Airbnb permit: each county sets where short stays are allowed (Honolulu only in resort and mapped apartment zones), and hosts pay 11% state plus 3% county TAT and general excise tax themselves.3,4,7,10,19,20,21

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 23 official sources and 3 Airbnb help pages. Not legal advice.

The short answer

Hawaii Airbnb Laws in Brief

  • No statewide permit: Honolulu, Maui, Kauai and Hawaii counties set the zoning and registration rules; Honolulu charges a $1,000 registration fee.
  • Every host renting for under 180 consecutive days needs state GET and TAT licenses, and the TAT license number must appear in the advertisement (fine from $500 a day).
  • Taxes: 11% state TAT plus 3% county TAT plus 4.5% general excise tax (4.712% when passed on to the guest), about 18.7% in all; Airbnb does not collect them.
  • Maui County's Bill 9 ends vacation rentals in apartment-zoned condos in West Maui in 2029 and in the rest of the county in 2031.

At a glance

Hawaii Short-Term Rental Laws at a Glance

State license required
Yes
Next rule change

The laws in brief

The rules a Hawaii host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Hawaii Short-Term Rental Laws at a Glance
TopicRule
PermitState GET and TAT licenses4
WhereEach county sets its own short-term rental rules4
Minimum stayRentals under 180 days are transient1,4
GuestsHonolulu: two adults per room8
Listing displayTAT license number in every advertisement4,25
PlatformsPlatforms report rent collected to the state4
InsuranceHonolulu: $1,000,000 liability insurance10
NeighborsKauai: 24-hour contact person3

Your home

Can You Host an Airbnb in Hawaii? It Depends on the Home

Whether you can host in Hawaii turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed only where the county permits it: in Honolulu a registered rental in a resort-zoned or mapped apartment area, in Maui a permitted short-term rental home or a hotel- or resort-zoned property, in Hawaii County a registered rental, and in Kauai a home inside a Visitor Destination Area or with a nonconforming use certificate. State GET and TAT licenses are needed everywhere.3,4,8,15,19,20

A room in your home with you present

Allowed with conditions

Honolulu registers bed-and-breakfast homes with up to two rooms and two adults per room. Hawaii County now requires hosted rentals to register too, and Maui issues separate bed-and-breakfast permits. The state tax licenses apply to every paid stay of under 180 days.4,8,15,21

A second home or investment property you don't live in

Allowed with conditions

Legal only in resort-zoned or otherwise permitted areas or with a grandfathered certificate. Honolulu is not issuing new nonconforming use certificates, and most other residential land does not allow short stays. Maui's apartment-zoned condos lose the right to host in 2029 (West Maui) and 2031 (elsewhere) unless rezoned to a hotel district.3,8,16,18

An apartment-zoned condo on Maui

Allowed with conditions

Vacation rentals in A-1 and A-2 apartment districts may continue until the Bill 9 deadlines of 2029 in West Maui and 2031 in the rest of the county. Condos that the Council rezones to the new H-3 or H-4 hotel districts may continue beyond those dates.16,17,18

Stays of 30 to 179 nights

Allowed with conditions

Honolulu treats only stays under 30 days as short-term rentals, but the state GET and TAT still apply to any rental under 180 consecutive days. Maui and Hawaii County regulate stays under 180 days as transient rentals.4,8,15,21

Permit

Do You Need a License for Airbnb in Hawaii?

Yes. Hawaii hosts need the State GET and TAT tax licenses plus a county registration from the Hawaii Department of Taxation (tax licenses); the county planning department for the county permit (Honolulu DPP, Maui County Planning Department, Hawaii County Planning Department, Kauai County Planning Department). It costs $20.3,4,7,10,19,20,21

Who needs it
Every host renting for fewer than 180 consecutive days needs the state tax licenses. The county permit depends on the county: a registration in Honolulu, a short-term rental home or bed-and-breakfast permit in Maui, a registration in Hawaii County, and zoning in a Visitor Destination Area or a nonconforming use certificate in Kauai.3,4,7,10,19,20,21
Issued by
Hawaii Department of Taxation (tax licenses); the county planning department for the county permit (Honolulu DPP, Maui County Planning Department, Hawaii County Planning Department, Kauai County Planning Department)
Valid for
The state tax licenses stay in force while the host rents; a Honolulu registration lasts one year and is renewed annually, and a change of owner or operator needs a new registration.
On listings
The number must appear on every listing
Platform checks
Hawaii requires the TAT license number in every advertisement, including online listings, and rent collectors such as booking platforms must report to the Department of Taxation whose rent they collect (Form RCA-1). On Kauai, Airbnb asks hosts to add the Tax Map Key and TAT numbers to the listing's Regulations tab.

Fees

Fees
FeeAmount
General excise tax (GET) licenseRegistration fee for the GET license, due with the Basic Business Application (Form BB-1).$20
Transient accommodations tax (TAT) licenseRegistration fee for a host with five or fewer units; $15 for six or more units.$5
Honolulu short-term rental registrationRegistration fee for a bed-and-breakfast home or transient vacation unit in Honolulu; the registration lasts one year and is renewed annually.$1,000

Who qualifies

  • Honolulu: the home must be in a resort-zoned area or a mapped apartment-zoned area; new nonconforming use certificates are not issued
  • Maui: vacation rentals only in designated zoning districts or with a bed-and-breakfast or short-term rental home permit; apartment-zoned condos are being phased out
  • Hawaii County: every transient vacation rental (under 180 consecutive days), hosted or not, must register
  • Kauai: single-family vacation rentals only inside a Visitor Destination Area or with a nonconforming use certificate

How to apply

  1. Check the county rules and zoning for the property first (Honolulu's STR eligibility map, Maui's permit lists, Hawaii County's TVR page, Kauai's list of approved rentals).
  2. Register for GET and TAT licenses with the Department of Taxation using Form BB-1 through Hawaii Tax Online.
  3. Apply for the county registration, permit or certificate where the county requires one (Honolulu's HNL Build portal; Hawaii County's online TVR portal).
  4. Put the TAT license number and the county number on every listing, and file and pay GET, state TAT and county TAT returns.

Applications go through the official application page .

Permit rules

State GET and TAT licenses
Every host renting for fewer than 180 consecutive days must register for a general excise tax (GET) license and a transient accommodations tax (TAT) license with the Department of Taxation and file periodic and annual returns for both.4
TAT license number in every advertisement
A host must display the TAT license number on every advertisement, including an online listing; the fine is at least $500 a day for a first violation, $1,000 a day for a second and $5,000 a day for a third or later violation.4,25
Platforms report rent collected to the state
Third-party rent collectors, including booking platforms and property managers, must file Form RCA-1 with the Department of Taxation to report on whose behalf they collect rent.4
Honolulu: $1,000 registration, valid one year
A Honolulu bed-and-breakfast home or transient vacation unit registers with the Department of Planning and Permitting for $1,000; the registration lasts one year and is renewed annually.10 Applies to: Honolulu
Honolulu: grandfathered certificates only renew
Rentals in operation before October 22, 1986 hold nonconforming use certificates that renew each year between September 1 and October 15; the city is not issuing new ones.8 Applies to: Honolulu
Honolulu: registration number and tax map key in ads
Honolulu advertisements for rentals of under 30 days must show the registration or nonconforming use certificate number and the property's tax map key.9 Applies to: Honolulu
Maui: permits for short-term rental homes are capped by region
Maui County issues short-term rental home permits through the Planning Department, limited for each Community Plan Region; the fees come from the annual budget ordinance.19 Applies to: Maui County
Hawaii County: every vacation rental registers
Since September 1, 2026, anyone renting a room, house or condo to transients for fewer than 180 consecutive days in Hawaii County, hosted or not, must register with the County; existing permits and certificates are deemed registered.20,21 Applies to: Hawaii County · In force since September 1, 2026
Kauai: certificate or registration number in ads
All print and internet advertising for Kauai single-family vacation rentals must include the nonconforming use certificate or registration number.3 Applies to: Kauai
Kauai: Airbnb asks for the Tax Map Key and TAT number
Hosts on Airbnb with stays under 180 nights on Kauai must add the Tax Map Key and the TAT number to the Regulations tab of their listing.26 Applies to: Kauai

Who can host

What Hawaii Cities and Counties Can and Can't Regulate

Each county sets its own short-term rental rules
There is no statewide short-term rental permit. Each of the four counties sets zoning, permits and operating requirements, so the same home can be legal on one island and not on another.4
State law lets counties phase out vacation rentals
Since May 3, 2024, state law says transient accommodation uses are not residential uses and may be phased out or amortized in any zoning district by county zoning regulations.1,15 In force since May 3, 2024
Honolulu: resort zones and mapped apartment areas only
Short-term rentals in Honolulu are allowed only in resort-zoned areas and a couple of specific apartment-zoned areas; a map on the city's site shows which properties are eligible to register.8,9 Applies to: Honolulu
Maui: apartment-district vacation rentals end in 2029 and 2031
Bill 9, approved 5-3 on December 15, 2025, prohibits transient vacation rentals in A-1 and A-2 apartment districts starting in 2029 in West Maui and 2031 in the rest of the county.16,17 Applies to: Maui County · In force since December 15, 2025
Maui: new H-3 and H-4 hotel districts
Ordinance 6008 created H-3 and H-4 hotel districts on June 22, 2026; condo complexes the Council rezones into them can keep vacation rental use beyond the Bill 9 dates, and rezoning proposals are before the Planning Commission.18 Applies to: Maui County · In force since June 22, 2026
Hawaii County: zoning districts and nonconforming certificates
Ordinance 2018-114 defines where short-term vacation rentals are allowed and gives existing rentals a way to apply for a nonconforming use certificate to continue outside a permitted zoning district.22 Applies to: Hawaii County · In force since November 2018
Kauai: single-family rentals only in Visitor Destination Areas
Kauai prohibits single-family transient vacation rentals in every area that is not a Visitor Destination Area; older rentals can continue only with a nonconforming use certificate.3,26 Applies to: Kauai

Local rules

Local Rules in Hawaii's 6 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Hawaii's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Honolulu

    City and County of Honolulu (Oahu) County

    Honolulu allows short-term rentals of under 30 days only in resort-zoned areas and a couple of mapped apartment-zoned areas, and the same rules apply across Oahu, including Kailua. Registration costs $1,000 and lasts one year, and the city is not issuing new nonconforming use certificates.8,9,10

    • A short-term rental is a stay of fewer than 30 consecutive days
    • Allowed only in resort-zoned areas and mapped apartment-zoned areas; check the STR eligibility map
    • Registration fee $1,000, valid one year and renewed annually
    • No new nonconforming use certificates; holders renew each year between September 1 and October 15

  2. 2. Kihei

    Maui County

    Kihei is in South Maui, where Bill 9 ends vacation rentals in apartment-zoned condos in 2031. Rentals under a short-term rental home or bed-and-breakfast permit, or in hotel-zoned districts, are not covered, and condos the Council rezones to a new hotel district may continue.15,16,18

    • Bill 9 applies to apartment-zoned properties in South Maui, West Maui, Hana and Molokai
    • Apartment-district vacation rentals outside West Maui must stop in 2031
    • Short-term rental home and bed-and-breakfast permits are not affected by Bill 9
    • Condos can seek rezoning to the new H-3 or H-4 hotel districts (Ordinance 6008, June 22, 2026)

  3. 3. Lahaina

    Maui County

    Lahaina and neighboring Kaanapali are in West Maui, where apartment-zoned vacation rentals must end in 2029 under Bill 9, earlier than the 2031 deadline elsewhere in the county. Rentals with short-term rental home or bed-and-breakfast permits and hotel-zoned properties are not covered.13,15,16,19

    • Apartment-district (A-1 and A-2) vacation rentals in West Maui must stop in 2029
    • Bill 9 was signed on December 15, 2025 after a 5-3 council vote
    • Short-term rental home permits are limited for each Community Plan Region
    • 3% Maui County TAT applies on top of the 11% state TAT

  4. 4. Princeville

    Kauai County

    Kauai prohibits single-family vacation rentals everywhere except Visitor Destination Areas, unless the home holds a nonconforming use certificate. Listings must carry the certificate or registration number, and an owner or representative must be reachable around the clock.3,14,26

    • Single-family vacation rentals prohibited outside Visitor Destination Areas without a nonconforming use certificate
    • Certificate or registration number required in every advertisement
    • 24-hour, seven-day contact person for neighbors and county agencies
    • Airbnb asks for the Tax Map Key and TAT number; 3% Kauai County TAT since October 1, 2021

  5. 5. Poipu

    Kauai County

    Poipu listings follow Kauai County's rules: a rental must be in a Visitor Destination Area or hold a nonconforming use certificate, and the Planning Department publishes a list of approved homestays and nonconforming rentals by tax map key so a host can check a property.3,23,26

    • Check whether the property is in a Visitor Destination Area or holds a certificate (call (808) 241-4050)
    • Planning Department publishes approved homestays and nonconforming rentals by TMK
    • Certificate number posted at the back of the front door of the sleeping quarters
    • Hosts add the Tax Map Key and TAT number to the Airbnb listing

  6. 6. Holualoa

    Hawaii County

    Holualoa and neighboring Kahaluu-Keauhou, on the Kona side of Hawaii Island, fall under Hawaii County's rules. Since September 1, 2026 every transient vacation rental of under 180 days, hosted or not, must register with the County, and older permits and certificates are deemed registered.13,20,21,22

    • All rentals of fewer than 180 consecutive days must register, hosted or unhosted
    • Permits and nonconforming use certificates issued before September 1, 2026 are deemed registered
    • Ordinance 2018-114 sets the zoning districts where short-term vacation rentals are allowed
    • 3% Hawaii County TAT on top of the 11% state TAT

Taxes

Hawaii Short-Term Rental Taxes

About 18.7% on the nightly rate: 11% state TAT, 3% county TAT and 4.712% general excise tax when passed on to the guest.

Hawaii Short-Term Rental Taxes
TaxRateCollected by
Transient accommodations tax (state TAT) 11% of gross rental proceeds, since January 1, 2026 (10.25% before)11%5,24,25Host
County transient accommodations tax (county TAT) 3% of gross rental proceeds in each of the four counties3%12,13,14Host
General excise tax (GET) with county surcharge 4% state GET plus a 0.5% county surcharge; 4.712% when the host visibly passes it on to the guest4.5%4,6Host

What the host still handles

  • A Hawaii tax ID with GET and TAT licenses from the Department of Taxation (Form BB-1; registration fee $20 for GET and $5 for TAT with five or fewer units)
  • Periodic and annual GET returns (Forms G-45 and G-49) and TAT returns (Forms TA-1 and TA-2), filed through Hawaii Tax Online
  • County TAT payments to the county where the rental stands, on the same schedule as the state TAT
  • The county registration, permit or certificate where the county requires one2,4,5,6,24,25

Operating rules

Operating Rules for Hawaii Short-Term Rentals

Rentals under 180 days are transient
The Department of Taxation applies the TAT to rentals of fewer than 180 consecutive days, and state law lets a county zoning ordinance treat transient stays of under 180 consecutive days as a separate use.1,4
The owner stays responsible for the taxes
Hiring a property manager or rent collector does not shift the GET and TAT obligations; the property owner remains responsible for registering, filing and paying.4
Honolulu: stays under 30 days are short-term rentals
In Honolulu a short-term rental is a lodging stay of fewer than 30 consecutive days, and the Department of Planning and Permitting enforces that line across the board.8 Applies to: Honolulu
Honolulu: $1,000,000 liability insurance
A Honolulu registration needs proof of liability insurance of at least $1,000,000 per occurrence; coverage offered by a hosting platform can satisfy this if it meets the minimum.10 Applies to: Honolulu
Honolulu: two adults per room
A Honolulu transient vacation unit may have at most two adult transient occupants per room; a bed-and-breakfast home may rent up to two rooms with the owner present.8 Applies to: Honolulu
Maui: transient means under 180 days
Maui County's zoning code defines a transient vacation rental as occupancy for any period of fewer than 180 days, separate from bed-and-breakfast homes and short-term rental homes, which have their own permits.15 Applies to: Maui County
Kauai: 24-hour contact person
A Kauai single-family vacation rental must name a contact person or owner's representative available 24 hours a day, seven days a week, and share the details with neighbors and county agencies.3 Applies to: Kauai

Fines

How to Avoid Airbnb Fines in Hawaii

Fines in Hawaii fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

  • Honolulu: the Department of Planning and Permitting has imposed civil fines of $10,000 a day on owners advertising or operating unpermitted short-term rentals.11
  • State: a missing TAT license number in an advertisement, including an online listing, is fined at least $500 a day for a first violation, $1,000 a day for a second and $5,000 a day for a third or later violation.4
  • State: renting without a GET license is fined $500, or $2,000 for a cash-based business; late filing costs 5% of the unpaid tax a month up to 25%, and late payment 20% of the unpaid tax.4

Changes

What's Changed in Hawaii's Airbnb Rules, and What's Next

3 changes are scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2031 Upcoming
    State TAT rate and county GET surcharge scheduled to step down

    State law sets the TAT at 11% through December 31, 2030, after which the base 10% rate applies, and the 0.5% county GET surcharge is authorized through December 31, 2030, unless the legislature and counties extend them.2,6

  2. Upcoming
    Rest-of-Maui-County apartment-district vacation rentals end

    Under Bill 9, transient vacation rentals in A-1 and A-2 apartment districts elsewhere in Maui County are prohibited starting in 2031.16

  3. Upcoming
    West Maui apartment-district vacation rentals end

    Under Bill 9, transient vacation rentals in A-1 and A-2 apartment districts in West Maui are prohibited starting in 2029.16

  4. September 1, 2026
    Hawaii County registration starts

    Ordinance 25-50 requires every transient vacation rental on Hawaii Island to register with the County; permits and certificates issued before September 1, 2026 are deemed registered, and the online portal opened in September 2026.20,21

  5. August 1, 2026
    Honolulu nonconforming use certificate renewals move to HNL Build

    From August 1, 2026 Honolulu holders renew their certificates in the HNL Build portal between September 1 and October 15; renewals not approved by October 15, 2026 expire automatically.8

  6. June 22, 2026
    Maui H-3 and H-4 hotel districts created

    Ordinance 6008 established the H-3 and H-4 hotel districts that certain apartment-zoned condo complexes can be rezoned into to keep vacation rental use.18

  7. January 1, 2026
    State TAT rises to 11%

    Act 96 (2025) raised the state transient accommodations tax from 10.25% to 11.00% on rental proceeds received on or after January 1, 2026.5

  8. December 15, 2025
    Maui County signs Bill 9

    The Maui County Council approved Bill 9 by 5 to 3 and the mayor signed it the same day, ending transient vacation rentals in A-1 and A-2 apartment districts after phase-out periods.16,17

  9. May 3, 2024
    State law lets counties phase out vacation rentals

    Act 17 (2024) amended the state zoning statute so that transient accommodation uses are not residential uses and may be phased out or amortized in any zoning district by county zoning regulations.1,15

Listing data

What Hawaii's Listings Show

What officials report

6,208
Apartment-zoned units operating as short-term rentals in Maui County · as of May 29, 2024As of May 29, 2024, 6,208 Minatoya-listed units in apartment districts were actively operating as short-term rentals, according to the Maui County Department of Finance; Bill 9 applies to these units.17
6,500
Maui County TVR parcels outside the Bill 9 phase-out · as of December 2025Maui County's Real Property Tax Division counts about 6,500 transient vacation rental parcels that Bill 9 does not affect, in addition to hotels, over 2,400 timeshares and bed-and-breakfast operations.17

Earnings

What Could a Short-Term Rental in Hawaii Earn?

The rules shape the numbers: a permit that costs $20 and taxes of 18.7% that hosts collect from guests. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Hawaii Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Hawaii?

Yes, but only where county zoning allows it. Hawaii has no statewide permit; Honolulu allows short-term rentals only in resort-zoned and a few mapped apartment-zoned areas, Kauai only in Visitor Destination Areas or with a nonconforming use certificate, and Maui is phasing out apartment-district rentals.3,4,8,16

Do I need a permit for Airbnb in Hawaii?

Every host needs state GET and TAT tax licenses, and most also need a county registration or permit: Honolulu registers rentals, Hawaii County has required registration of every transient vacation rental since September 1, 2026, Maui issues short-term rental home and bed-and-breakfast permits, and Kauai requires a Visitor Destination Area location or a nonconforming use certificate.3,4,8,19,21

How much is the license?

The state tax licenses cost $20 for the GET and $5 for the TAT (up to five units). Honolulu charges $1,000 to register a rental for one year; Maui sets its permit fees in its annual budget ordinance.7,10,19

Can I rent a home I don't live in?

Only where the county allows it. Honolulu limits unhosted rentals to resort-zoned and mapped apartment areas and is not issuing new nonconforming use certificates, while Kauai prohibits single-family vacation rentals outside Visitor Destination Areas unless the home holds a certificate.3,8

Does Airbnb collect hotel tax in Hawaii?

No. Airbnb's list of places where it collects and remits taxes has no Hawaii entry, and its Hawaii pages tell hosts to obtain a Certificate of Registration from the Department of Taxation, so hosts file and pay the TAT, county TAT and GET themselves.24,25

What is the hotel or occupancy tax in Hawaii?

The state transient accommodations tax is 11% since January 1, 2026, the county TAT is 3%, and the general excise tax is 4.5% (4.712% when passed on to the guest), about 18.7% in total.5,6,12

What is the fine for an illegal short-term rental?

Honolulu has imposed civil fines of $10,000 a day on unpermitted rentals. The state fines a missing TAT license number in an advertisement at least $500 a day for a first violation and $5,000 a day for a third or later violation.4,11

Is there a limit on how many nights I can host?

The state sets no night cap; each county defines which stays count. Honolulu treats stays of under 30 consecutive days as short-term rentals, and Maui and Hawaii County regulate stays of under 180 days.8,15,21

What is Maui's Bill 9?

Bill 9, signed on December 15, 2025, prohibits transient vacation rentals in A-1 and A-2 apartment districts starting in 2029 in West Maui and 2031 elsewhere in the county. Hotel, bed-and-breakfast and short-term rental home permits and condos rezoned to the new H-3 or H-4 hotel districts are not covered by that phase-out.15,16,17,18

Do I have to show a registration number on my Airbnb listing?

Yes. The TAT license number must appear in every advertisement, with a fine of at least $500 a day for a first violation. Honolulu ads also need the registration or certificate number and the tax map key, and Kauai listings need the certificate or registration number.3,4,9

Can Hawaii's counties ban short-term rentals?

Yes. Since May 3, 2024 state law says transient accommodation uses are not residential uses and may be phased out or amortized in any zoning district by county zoning regulations.1,15

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Hawaii County, Maui County mayor and Kauai planning pages were read in a browser because the sites block script readers.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. SB2919 CD1 (2024), Relating to Land Use (Act 17) · Hawaii State Legislature
  2. 2. Hawaii Revised Statutes 237D-2, Imposition and rates · Hawaii State Legislature
  3. 3. Kauai County Code, Article 17: Time Sharing and Transient Vacation Rentals · County of Kauai
  4. 4. Renting Residential Real Property · Hawaii Department of Taxation
  5. 5. Tax Announcement No. 2025-03: Transient Accommodations Tax Law Changes from 2025 Legislative Session · Hawaii Department of Taxation
  6. 6. County Surcharge on the General Excise Tax · Hawaii Department of Taxation
  7. 7. An Introduction to the Transient Accommodations Tax (revised September 2023) · Hawaii Department of Taxation
  8. 8. Short-Term Rentals · City and County of Honolulu Department of Planning and Permitting
  9. 9. Short-Term Rental FAQ · City and County of Honolulu Department of Planning and Permitting
  10. 10. Informational Guide for Short-Term Rental (STR) Registration · City and County of Honolulu Department of Planning and Permitting
  11. 11. Honolulu City Council Resolution 25-135 (collection of civil fines for unpermitted short-term rentals) · Honolulu City Council
  12. 12. Oahu Transient Accommodations Tax (OTAT) FAQ · City and County of Honolulu Department of Budget and Fiscal Services
  13. 13. County of Hawaii Transient Accommodations Tax Payments help · State of Hawaii eHawaii portal for the counties of Hawaii, Kauai and Maui
  14. 14. County of Kauai Transient Accommodations Tax Payments help · State of Hawaii eHawaii portal for the County of Kauai
  15. 15. Bill 9 (2025) overview · Maui County Council
  16. 16. Final reading brings approval to Bill 9 · Maui County Council
  17. 17. Mayor Richard Bissen signs historic Bill 9 into law after Maui County Council vote today · County of Maui
  18. 18. Resolution No. 26-110 referring a bill to the Maui Planning Commission (H-3 and H-4 hotel districts) · Maui County Council
  19. 19. CP STRH - Short Term Rental Home · Maui County Planning Department (MAPPS)
  20. 20. Transient Vacation Rentals (TVR) · Hawaii County Planning Department
  21. 21. Transient Vacation Rental Registration Now Live · County of Hawaii
  22. 22. Short-Term Vacation Rentals · Hawaii County Planning Department
  23. 23. Transient Vacation Rentals · Kauai County Planning Department
  24. 24. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
  25. 25. Hawaii County, HI · Airbnb Help Center
  26. 26. Kauai, HI · Airbnb Help Center