Hawaii Rental / transient occupancy tax
Rental / transient occupancy tax in Hawaii
Hawaii levies a state transient accommodations tax (TAT) on gross rental proceeds from transient accommodations of 11% from January 1, 2026 through December 31, 2030 under Act 96, SLH 2025, as described by the Hawaii Department of Taxation. The codified HRS § 237D-2 text on the Legislature site may lag this change. Counties may add their own transient accommodations tax (HRS § 46-20.7), and general excise tax also applies.
Verified Source: Act 96, SLH 2025; HRS §§ 237D-2, 46-20.7 (Hawaii Department of Taxation Announcement No. 2026-01) · last checked 2026-10-23
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