RuleGridHawaii · Taxes
Hawaii transient accommodations tax by county
Short-term stays in Hawaii owe the state Transient Accommodations Tax (TAT) — raised to 11% on January 1, 2026 (Act 96, SLH 2025) — plus a county TAT surcharge (3% in all four counties), and the General Excise Tax (about 4.5%) applies on top. Here are the county surcharges we track — combined guest-facing rates commonly reach ~18%.
| County | County TAT surcharge | Administered by |
|---|---|---|
| Hawaii County | — | — |
| Honolulu County | 3% | City and County of Honolulu, Department of Budget and Fiscal Services, Treasury Division |
| Kauai County | 3% | County of Kaua'i Department of Finance |
| Maui County | 3% | County of Maui, Department of Finance |
Plus Hawaii’s 11% state TAT (up from 10.25% on Jan 1, 2026) and the ~4.5% General Excise Tax (GET). Each county adds its own 3% TAT surcharge — see each county’s page for the combined rate.
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.