Hawaii Transient Accommodations Tax: Rates, Forms and County TAT
The Hawaii transient accommodations tax increase took effect on January 1, 2026, and the state rate is now 11%. Before that date, the rate was 10.25%. The tax applies to rooms, houses and condos rented for less than 180 consecutive days. Owners also pay the general excise tax, plus a county TAT on Oahu and in other counties that levy one.
This guide explains the current rates, who must register, and how to file Forms TA-1 and TA-2. It also covers the rule on showing your TAT number in every listing. Rates and rules change, so confirm details with the Hawaii Department of Taxation and your county before you file.
Key Takeaways
The state transient accommodations tax in Hawaii is 11% of gross rent from January 1, 2026, up from 10.25%, under Act 96.
A transient accommodation in Hawaii is a room, house or condo rented for less than 180 consecutive days, so most vacation rentals are covered.
The City and County of Honolulu adds a 3% Oahu TAT, and the general excise tax is 4%, or 4.5% where a county surcharge applies.
Hawaii Form TA-1 is due by the 20th of the month after each period, and the annual TA-2 by April 20 for calendar-year filers.
Owners should register, show their TAT number in every listing, and use ChargeAutomation for itemized receipts, tax line items and reporting exports on direct bookings.
What Is the Hawaii Transient Accommodations Tax Rate in 2026?
The state TAT rate is 11% for rent received on or after January 1, 2026. Act 96 raised it by 0.75 points from 10.25%. The Department of Taxation explained the timing in Announcement 2025-03. Owners are presumed to use cash accounting, so the date rent is received usually decides the rate.
The tax is charged on gross rental proceeds, with no deduction for running costs. Mandatory resort fees count as part of gross rent. A transient accommodation can be a room, apartment, house, condo or beach house rented for less than 180 consecutive days. That window is far longer than the 30-day rule used in Texas and Arizona.
County taxes stack on top of the state rate. The Honolulu transient accommodation tax, called OTAT, is 3% and has applied since December 14, 2021. It uses the same 180-day test as the state tax. Owners also owe the general excise tax, which is 4%, or 4.5% where a county surcharge applies.
For a short stay on Oahu, the taxes that may apply include:
State transient accommodations tax at 11%
Oahu transient accommodations tax at 3%
General excise tax at 4%, or 4.5% with a county surcharge
TAT on mandatory resort fees that form part of gross rent
Separate state licenses for TAT and general excise tax
No TAT on stays of 180 consecutive days or more
How to Register and File the Hawaii Transient Accommodations Tax Forms
Owners register with the Hawaii Department of Taxation on Form BB-1, the Basic Business Application. The TAT fee is $5 for 1 to 5 units, or $15 for 6 or more. A general excise license costs $20 on the same form. Online applications at hitax.hawaii.gov take about five business days.
Owners then file Form TA-1, the periodic return, on a set schedule. Monthly filing applies if you will owe more than $4,000 in TAT a year. Quarterly filing is allowed at $4,000 or less, and twice-yearly filing at $2,000 or less. Each TA-1 is due with payment by the 20th of the month after the period ends.
Form TA-2 is the annual return and reconciliation. For calendar-year filers, it is due by April 20 of the next year. A TA-1 must be filed even when no tax is due, with 0.00 entered. Owners who owe more than $4,000 in TAT a year must file online.
Every advertisement must show the TAT registration number, under HRS 237D-4. In August 2025, the Department published written warnings to hosts whose Airbnb listings broke this rule. The notices set a fine of at least $500 a day if a host did not report a fix. Late returns also cost 5% of the tax due per month, up to 25%.
Owners who owe the transient accommodation tax in Hawaii file and pay these items:
Form BB-1 to register for TAT and general excise tax
Form TA-1 monthly, quarterly or twice a year
Form TA-2 annual return by April 20 for calendar-year filers
General excise tax returns for the same rent
Oahu TAT payments through otatpay.honolulu.gov, using the 12-digit state TAT ID
A zero return for any period with no rent
How ChargeAutomation Supports Hawaii Vacation Rental Owners
TAT registration and filing are handled directly with the Hawaii Department of Taxation and your county. ChargeAutomation is not part of that process. ChargeAutomation does not file TA-1 or TA-2 returns. Once a rental is registered and taking bookings, though, owners still need clear tax records and safe payments.
On direct bookings, ChargeAutomation can show tax as its own line item on the guest payment. Automatic receipts and invoices support custom line items and tax handling. Reports with XLSX and CSV export let owners pull booking and payment data for each TA-1 period. Those totals help an owner or accountant check gross rent before filing.
ChargeAutomation also helps protect rental income. Direct guests can verify ID with a live selfie through Stripe Identity. Payments use 3D Secure, and digital rental agreements add e-signatures for chargeback defense. Airbnb takes payment and verifies guests on its own bookings, so hosts follow Airbnb's rules there.
ChargeAutomation works with 50+ PMS platforms, including Guesty, Hostaway, Lodgify and Track. Start for free at chargeautomation.com.
Hawaii vacation rental owners use these ChargeAutomation features once a rental is running:
Tax shown as a separate line item on direct bookings
Itemized receipts and invoices with tax handling
Booking and payment reports with XLSX and CSV export
Guest ID checks with a live selfie through Stripe Identity
Digital rental agreements with e-signatures
Chargeback and fraud protection with 3D Secure
Automated payment schedules and failed payment retries
Frequently Asked Questions
How much is the transient accommodations tax in Hawaii?
The state rate is 11% of gross rental proceeds from January 1, 2026. Oahu adds a 3% county TAT, and the general excise tax of 4% or 4.5% also applies. Confirm county rates with your county before you set prices.
Does the Hawaii state transient accommodations tax apply to Airbnb rentals?
Yes. The tax applies to a room, house or condo rented for less than 180 consecutive days, however it is booked. Airbnb's Maui help page says GET and TAT must be paid on gross rents. Check your Airbnb earnings reports to see whether any tax was collected for you.
What is the TAT tax Hawaii form for vacation rentals?
Vacation rental owners file Form TA-1 as the periodic return and Form TA-2 as the annual return. TA-1 is due by the 20th of the month after each filing period. TA-2 is due by April 20 for calendar-year filers.
What is the Hawaii transient occupancy tax?
Hawaii calls it the transient accommodations tax, or TAT, rather than a transient occupancy tax. It is a state tax of 11% on gross rental proceeds from short stays. The City and County of Honolulu adds its own TAT of 3%.
Did the Hawaii transient accommodation tax rate go up in 2026?
Yes. Act 96 raised the state rate from 10.25% to 11% from January 1, 2026. For cash-basis owners, rent received before that date stays at 10.25%.
