Hawaii
Hawaii does not ban short-term rentals at the state level, but state law makes operating one conditional on (1) mandatory state tax registration and (2) county land-use compliance. Every operator of a "transient accommodation" — a rental to a transient person for less than 180 consecutive days (HRS 237D-1) — must register for and pay both the state General Excise Tax (GET, HRS ch. 237) and the state Transient Accommodations Tax (TAT, HRS ch. 237D). Under Act 17, Session Laws of Hawaii 2024 (S.B. 2919, approved May 3, 2024), the Legislature amended HRS 46-4(a) to add "[t]he time, place, manner, and duration in which uses of land and structures may take place" to the county zoning power, and — critically — carved transient accommodations out of HRS 46-4's normal nonconforming-use protection: such uses "shall not be considered residential or agricultural uses and may be phased out or amortized in any zoning district by county zoning regulations." Actual permitting, caps, phase-outs, and bans therefore live at the county level, so whether an STR may legally operate at a given address depends on that county's ordinance — and several counties are now far more restrictive than the state. Notably, Maui enacted Ordinance 5909 (Bill 9) in December 2025, phasing out roughly 7,000 apartment-zoned transient vacation rentals (including Minatoya-list units) by Jan. 1, 2029 in West Maui and Jan. 1, 2031 elsewhere; litigation is pending with no injunction granted as of mid-2026. State TAT is 11.00% effective January 1, 2026 (Act 96, SLH 2025, up from 10.25%); state GET is 4% plus a 0.5% county surcharge (4.5% combined, adopted in all four counties); each county additionally levies its own 3% county TAT paid directly to the county.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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state General Excise Tax (GET) license Required
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state Transient Accommodations Tax (TAT) registration/license Required
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county County short-term rental / transient vacation use permit or registration Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Transient Accommodations Tax (TAT) | 11% | Hawaii Department of Taxation | — | — |
| General Excise Tax (GET) | 4% | Hawaii Department of Taxation | — | — |
| County surcharge on General Excise Tax | 0.5% | Hawaii Department of Taxation (collected with state GET, distributed to counties) | — | — |
| County Transient Accommodations Tax (County TAT) | 3% | Each county (paid directly to the county). CORRECTED: enabling authority is Act 1, 1st Special Session 2021 (effective July 1, 2021), which repealed the State's TAT allocation to the counties and allowed each county to establish and administer its own TAT at a maximum rate of 3% — the draft's vaguer 'authorized under HRS ch. 237D' understated this. | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~18.5%) on a stay in Hawaii. Estimate only — not tax advice.
Operating rules
- Primary residence
- —
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- Yes
- Cap on licenses
- —
Grandfathering: State law preserves matured rights: 'This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.' (Act 17, SLH 2024, SECTION 4). However, Act 17 expressly permits counties to amortize or phase out transient-accommodation uses notwithstanding nonconforming-use status, so actual grandfathering is set by each county — and is being withdrawn in practice (e.g., Maui Ordinance 5909 phases out Minatoya-list units).
Zoning: State law (Act 17, SLH 2024, amending HRS 46-4(a)) expressly authorizes counties to regulate the time, place, manner, and duration of land uses by zoning ordinance. HRS 46-4(a) normally protects continued lawful nonconforming uses and bars amortization/phase-out of buildings used for residential (single-family or duplex) or agricultural uses; Act 17 carves transient accommodations out of that protection, so they may be amortized or phased out in ANY zoning district. The state imposes no zoning cap of its own; restrictiveness is entirely county-determined. The 180-day figure in state law is a TAX threshold (HRS 237D-1), not a state minimum-stay rule; Act 17 separately confirms a county zoning ordinance may permit transient accommodations for a period of less than 180 consecutive days.
- No statewide STR cap, primary-residence rule, minimum-stay rule, or occupancy rule exists at the state level; all such limits are set by county ordinance.
- Act 17 (2024) responded to litigation over Honolulu Ordinance 22-7: per Act 17's own findings, the district court in Hawaii Legal Short-Term Rental Alliance v. City and County of Honolulu, No. 22-cv-247-DKW-RT (D. Haw., 2022), 'permanently enjoined the city and county of Honolulu from enforcing Ordinance No. 22-7, insofar as it prohibited thirty- to eighty-nine-day home rentals, or the advertisement of these rentals, in any district on Oahu.'
- State-tax 'transient' threshold is < 180 consecutive days (HRS 237D-1); rentals of 180+ consecutive days are treated as long-term and are outside the TAT.
- ADDED IN VERIFICATION: Act 17 SECTION 3 also amended the HRS 237D-1 definition of 'transient accommodations' to add 'shelter' and any 'vehicle equipped with or advertised as including sleeping accommodations'; that section took effect January 1, 2025 (Act 17 SECTION 6).
- Act 17 took effect upon approval (approved May 3, 2024), except SECTION 3 which took effect January 1, 2025.
Enforcement
- Active enforcement
- yes
- Fines
- Enforcement of STR/zoning rules is a COUNTY function; the state sets no STR fine schedule. State law authorizes counties to enforce their zoning ordinances: 'The ordinances may be enforced by appropriate fines and penalties, civil or criminal, or by court order at the suit of the county or the owner or owners of real estate directly affected by the ordinances.' (HRS 46-4(a), as amended by Act 17, SLH 2024). Act 17 adds that 'Any civil fine or penalty provided by ordinance under this section may be imposed by the district court, or by the zoning agency after an opportunity for a hearing pursuant to chapter 91.' Specific STR fine amounts are set by each county's ordinance. CORRECTED: the draft asserted 'Honolulu's ordinance provides for penalties up to $10,000 per day per media reports' — that figure is widely reported in secondary sources but could NOT be quote-anchored to the official Ordinance 22-7 text in this pass, so the specific dollar figure has been removed from the state record rather than carried as a media-sourced guess. Separately, state tax non-compliance is subject to GET/TAT penalties and interest under HRS ch. 231/237/237D.
- Notes
- Enforcement intensity is county-driven and currently escalating. Maui Ordinance 5909 (Bill 9), signed December 2025, phases out roughly 7,000 apartment-zoned transient vacation rentals — including Minatoya-list units — by January 1, 2029 in West Maui and January 1, 2031 in the rest of the county, with no opt-outs or renewals; at least two lawsuits (e.g., Malter v. Maui County, No. 2CCV-25-0003778, filed Dec. 19, 2025) challenge it as an unconstitutional taking, and no court had granted an injunction as of mid-2026. The Maui Planning Commission rejected (8-1, February 2026) a hotel-rezoning proposal that would have exempted roughly 4,500 units. Hawaii County Bill 47 (2025) requires annual registration for hosted short-term rentals, effective July 1, 2026. Kauai requires a Non-Conforming Use Certificate for vacation rentals in most areas and has not issued new ones for years. Honolulu has restricted STRs outside resort zones since 1989; its Ordinance 22-7 attempt to extend the minimum term from 30 to 90 days was permanently enjoined in federal court. Verify the specific county ordinance for any given address — these county facts are corroborated by reputable reporting but are not primary-source quote-anchored in this state-level pass and should be treated as directional.
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Frequently asked questions
Is Airbnb legal in Hawaii?
Do I need a license or registration for a short-term rental in Hawaii?
What taxes apply to short-term rentals in Hawaii?
Official sources
- reference Act 17, Session Laws of Hawaii 2024 (S.B. No. 2919) — full session law text ↗
- reference Hawaii DOTAX Announcement No. 2025-03 (June 9, 2025) — TAT Law Changes from 2025 Legislative Session ↗
- reference Hawaii DOTAX — General Excise Tax (GET) information page ↗
- reference Hawaii DOTAX — Residential Rental Property Tax Requirements ↗
- reference Hawaii DOTAX — County Surcharge on General Excise and Use Tax ↗
- reference Hawaii DOTAX — An Introduction to the Transient Accommodations Tax (rev. September 2023) ↗
- reference Hawaii DOTAX Tax Information Release No. 2019-03 (Revised) — Marketplace Facilitators, Act 2 SLH 2019 ↗
- reference City and County of Honolulu, Dept. of Budget and Fiscal Services — Oahu Transient Accommodations Tax FAQs ↗
- reference County of Maui — Transient Accommodations Tax (MCTAT) ↗
- reference Hawaii County Transient Accommodations Tax Payments — Help ↗
- reference County of Kauai Transient Accommodations Tax Payments — Help ↗
- reference County Transient Accommodations Tax Payments in Hawaii (state portal) ↗
- reference U.S. Census Bureau — ANSI/FIPS Codes reference ↗
- reference Honolulu Civil Beat — Maui Vacation Rental Bill That Divided Community Is Signed Into Law (Dec. 2025) ↗
- reference Maui Now — Bill 9 challenged in court; lawsuits seek to block short-term rental phaseout (Jan. 2026) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.