Hawaii · Hawaii County
Hawaii County
Short-term vacation rentals (STVRs) on Hawai'i Island (Big Island — Kona/Hilo) are legal only in a narrow set of zoning districts and require registration, under Hawai'i County Code Chapter 25 (Zoning), Article 4, Sections 25-4-16 through 25-4-16.3, enacted by Bill 108 as Ordinance 18-114 (2018, operative April 1, 2019). Status is RESTRICTED rather than merely registration-gated because new STVRs are flatly prohibited across most of the island's residential and agricultural land, and the grandfathering window closed permanently in 2019. HCC §25-1-5 defines an STVR as "a dwelling unit of which the owner or operator does not reside on the building site, that has no more than five bedrooms for rent on the building site, and is rented for a period of thirty consecutive days or less"; the definition expressly excludes "the short-term use of an owner's primary residence as defined under section 121 of the Internal Revenue Code." STVRs are permitted only in the V, CG and CV districts; in residential and commercial zoning districts situated in the General Plan Resort and Resort Node areas; and in the RM district for multiple-family dwellings within a HRS ch. 514A/514B condominium property regime (§25-4-16(a)(1)). Every STVR must register with the Planning Director and pay a ONE-TIME $500 fee — pre-April 1, 2019 STVRs had to register by September 30, 2019 (§25-4-16(b)(1)); new STVRs in permitted districts must register and pay $500 before use (§25-4-16(b)(2)). STVRs that operated OUTSIDE a permitted zoning district before April 1, 2019 could continue only via a Nonconforming Use Certificate (NUC) under §25-4-16.1, which had to be applied for by September 30, 2019 and must be RENEWED ANNUALLY at $250 paid to the director of finance. That NUC window is CLOSED: no new STVRs are allowed in unpermitted districts after April 1, 2019, and an NUC is lost if the use ceases for twelve continuous calendar months (abandonment, §25-4-62). In the State Land Use agricultural district an NUC may only be issued for single-family dwellings on lots existing before June 4, 1976 (§25-4-16.1(e)). Standing rules: the owner or reachable person must reside in the County of Hawai'i and be reachable 24/7; quiet hours 9:00 p.m.–8:00 a.m.; all print and internet advertising must include the registration or NUC number; advertising alone is prima facie evidence of STVR operation (§25-4-16.2). SEPARATELY, Bill 47 (Draft 3) was adopted as ORDINANCE 25-50, adding Article 6 (Transient Vacation Rentals, §§6-40 to 6-53) to Chapter 6, requiring EVERY TVR — "a dwelling, dwelling unit, room, apartment, suite, shelter, or the like" rented to a transient "[f]or a rental period less than one hundred and eighty consecutive days" (excluding hotels, motels, inns, apartment hotels, boarding facilities, lodges, timeshares and tents) — to register with the DIRECTOR OF FINANCE: $250 hosted / $500 un-hosted, annual renewal $100 hosted / $250 un-hosted, $90 late fee, with civil fines of $1,000–$10,000 for failure to register, plus hosting-platform registration ($1,000) and monthly listing reporting. Ordinance 25-50's certified effective date was December 20, 2025 ("shall take effect one hundred and eighty days after its approval"); Bill 98 was adopted as Ordinance 25-92 in December 2025 extending that to July 1, 2026. IMPORTANT — AS OF JULY 16, 2026 THIS TVR REGISTRATION IS NOT YET OPERATIONAL: no Director of Finance TVR registration portal is live, and the ordinance's own Council sponsors (Kimball/Kierkiewicz) state registration "has been pushed out to September 1, 2026," with PENDING Bill 175 proposing a four-month registration window of September 1 – December 31, 2026 (Bill 175 was set for Council Committee on July 22, 2026 and had NOT been adopted as of this verification). Also pending and not law: Bill 147 (operational standards, quiet hours extended to 10:00 p.m., events of "residential character," fines to $10,000; Leeward Planning Commission hearing July 16, 2026) and Bill 173 (B&B homeowner tax class plus tax amnesty). Operators should confirm current registration status directly with the Department of Finance. Taxes on gross rental proceeds: 11.00% State TAT (raised from 10.25% by Act 96, SLH 2025, effective January 1, 2026) + 3% Hawai'i County TAT (HCTAT, Ordinance 21-89, levied since January 1, 2022, no separate county registration — a valid State TAT number is deemed registered) + 4.5% GET (4.0% state + 0.5% county surcharge in effect January 1, 2020 – December 31, 2030; maximum pass-on 4.7120%).
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Short-Term Vacation Rental (STVR) Registration Required
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county Short-Term Vacation Rental Nonconforming Use Certificate (NUC) Required
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county Transient Vacation Rental (TVR) Registration with Director of Finance — Ordinance 25-50 (Bill 47 Draft 3) Required
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county Hosting Platform Registration and Monthly Reporting — Ordinance 25-50 Required
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state State GET and TAT licenses in effect; County property taxes paid in full Required
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county Final building, electrical and plumbing permit approvals Required
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county 300-foot neighbor notification (nonconforming use applicants) Required
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county Off-street parking certification and site plan Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| State Transient Accommodations Tax (TAT) | — | — | — | — |
| Hawai'i County Transient Accommodations Tax (HCTAT) | — | — | — | — |
| General Excise Tax (GET) with Hawai'i County Surcharge | — | — | — | — |
Operating rules
- Primary residence
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- Min stay (nights)
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- Max nights / year
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- Max occupancy
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- Zoning-restricted
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- Cap on licenses
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Frequently asked questions
Is Airbnb legal in Hawaii County?
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Official sources
- reference 2020 FIPS Codes for Counties and County Equivalent Entities ↗
- reference Hawai'i County Code 1983, Chapter 25 (Zoning) — full text, SUPP. 6 (7-2019) ↗
- reference Ordinance No. 25-50 (Bill No. 47, Draft 3) — An Ordinance Amending Chapter 6 of the Hawai'i County Code 1983 Relating to Transient Accommodations ↗
- reference Department of Taxation Announcement No. 2025-03 — Transient Accommodations Tax Law Changes from 2025 Legislative Session ↗
- reference County Surcharge on General Excise and Use Tax ↗
- reference Transient Accommodations Tax (TAT) — Department of Finance ↗
- reference Hawai'i County TAR (Transient Accommodation Rentals) — TVR Legislation Updates ↗
- reference New rules, fees for Hawaiʻi Island vacation rentals to take effect this year ↗
- reference TAR (STVR) Info ↗
- reference Vacation Rental Owners Could Face New Hawaiʻi County Rules ↗
- reference Short-Term Vacation Rentals — Planning Department ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.