Hawaii · Kailua-Kona

Kailua-Kona

city Restricted Verified · last verified 2026-07-15

Kailua-Kona is an unincorporated census-designated place ("Kailua CDP", GEOID 1523000) in Hawai'i County — it has NO municipal government and NO STR ordinance of its own. All STR regulation is COUNTY-level under Hawai'i County Code (HCC) Chapter 25 (Zoning), Article 4, §§25-4-16 through 25-4-16.3, added by Ordinance 2018-114 (Bill 108, Draft 7), effective April 1, 2019. A "short-term vacation rental" (STVR) is a non-owner-occupied dwelling with no more than five bedrooms for rent, rented for 30 consecutive days or less. STVRs are permitted ONLY in the V (resort-hotel), CG (general commercial) and CV (village commercial) districts; in residential/commercial zoning districts situated in the General Plan Resort and Resort Node areas; and in the RM district for multi-family dwellings in a condominium property regime (HRS ch. 514A/514B). New STVRs are therefore NOT allowed in ordinary single-family residential (RS) or agricultural zoning outside those Resort/Resort Node areas — which covers much of Kailua-Kona outside the Keauhou/Kona resort nodes. Permit type = STVR Registration with the Planning Department, one-time $500 fee (§25-4-16(b)(1)-(2)). Pre-existing STVRs operating OUTSIDE a permitted zoning district before April 1, 2019 could grandfather via a Short-Term Vacation Rental Nonconforming Use Certificate (NUC) under §25-4-16.1, but that application window CLOSED September 30, 2019 and cannot be reopened; NUCs must be renewed annually for $250. On State land use agricultural district land, an NUC could only issue for single-family dwellings on lots existing before June 4, 1976. Owner-occupied ("hosted") stays are NOT STVRs — they fall under bed-and-breakfast establishments (§25-4-7), which require a use permit in RS/RA/FA/A urban-district land and a special permit in State rural/agricultural districts, capped at five guest bedrooms and ten guests. A SECOND, overlapping registration regime — Ordinance 25-50 (Bill 47, Draft 3), adding HCC Chapter 6, Article 6 "Transient Vacation Rentals" (TVR = rented <180 consecutive days), administered by the Director of Finance, with $250 hosted / $500 un-hosted registration, $100/$250 annual renewal, $1,000 hosting-platform registration, and $1,000–$10,000 fines — has been repeatedly DELAYED and is NOT yet in effect as of 2026-07-16. Its effective date moved from December 20, 2025 → July 1, 2026 (Bill 98 / Ord. 25-92) → September 1, 2026 (Bill 166, passed first reading June 3, 2026). Bill 175 (heard July 22, 2026) would add a Sept. 1–Dec. 31, 2026 registration grace period, and Bill 147 (a broader TVR rewrite; Leeward Planning Commission July 16, 2026) remains pending. Taxes stack: State TAT 11.00% (raised from 10.25% by Act 96, SLH 2025, effective January 1, 2026) + Hawai'i County TAT (HCTAT) 3% + GET 4.5% (4% + 0.5% Hawai'i County surcharge, in effect January 1, 2020 – December 31, 2030). Hawai'i does not allow booking platforms to collect/remit; hosts must hold their own GET and TAT licenses and file Forms TA-1/TA-2.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • county Short-Term Vacation Rental (STVR) Registration — Hawai'i County Planning Department Required
    Fee: $500 / one-time · Renewal: None for the registration itself — registration automatically continues upon change of ownership, subject to termination by the new owner (§25-4-16(b)(6)). (A separate NUC, if applicable, must be renewed annually.) · Applies to: Any non-owner-occupied dwelling with no more than five bedrooms for rent, rented for 30 consecutive days or less, located in a zoning district where STVRs are permitted (V, CG, CV; residential/commercial in General Plan Resort and Resort Node areas; RM condominium property regime). Applications and fees are filed through the Planning Department's EPIC online system. · official page ↗
  • county Short-Term Vacation Rental Nonconforming Use Certificate (NUC) — HCC §25-4-16.1 Conditional
    Fee: $250 / annual · Renewal: Annual — must be renewed every year on or before the expiration date indicated on the certificate; $250 renewal fee. Renewal requires an annual Statement of Compliance affirming the owner does not reside on / use the property as a primary residence. · Applies to: Required ONLY for an STVR that operated OUTSIDE a permitted zoning district prior to April 1, 2019 and wishes to continue operating. The application window closed September 30, 2019 — no new NUCs are available. In the State land use agricultural district, an NUC may only be issued for single-family dwellings on lots existing before June 4, 1976. · official page ↗
  • county Transient Vacation Rental (TVR) Registration — HCC Chapter 6, Article 6 (Ord. 25-50 / Bill 47) — NOT YET IN EFFECT Conditional
    Fee: — · Renewal: Annual — no later than one year after issuance of a TVR registration number (or other date prescribed by the director of finance), and every year thereafter. Registration expires ninety days after a change in ownership of the property. · Applies to: All TVRs (any dwelling/room/suite rented to a transient for less than 180 consecutive days for consideration; excludes hotels, motels, inns, apartment hotels, boarding facilities, lodges, timeshares and tents), both hosted and un-hosted. Administered by the Director of Finance, NOT Planning. NOT YET OPERATIVE: effective date delayed from December 20, 2025 to July 1, 2026 (Bill 98 / Ord. 25-92) and then to September 1, 2026 (Bill 166). An STVR already registered under §25-4-16 before the effective date is deemed separately registered under this article, subject to annual renewal. · official page ↗
  • county Bed and Breakfast Establishment — use permit / special permit (HCC §25-4-7) Conditional
    Fee: — · Renewal: — · Applies to: Owner-occupied (hosted) short-stay lodging, which is excluded from the STVR definition. Permitted by right in RD, RM, RCX, V, CN, CG, CV and CDH districts. Requires a USE PERMIT in RS districts and in RA/FA/A districts within the State land use urban district; requires a SPECIAL PERMIT in the State land use rural or agricultural districts. Operator must reside on the same building site. · official page ↗
  • state Hawai'i General Excise Tax (GET) license — HRS §237-9 Required
    Fee: $20 / one-time · Renewal: — · Applies to: All STR operators. Verification that the GET license is in effect is a mandatory element of the county STVR registration form, and a copy is required under the forthcoming TVR registration. · official page ↗
  • state Hawai'i Transient Accommodations Tax (TAT) Certificate of Registration — HRS §237D-4 / §237D-4.5 Required
    Fee: — · Renewal: — · Applies to: All operators of transient accommodations. Registering with the State and holding a valid State TAT number also deems the taxpayer registered for the Hawai'i County TAT (HCTAT) — no separate county TAT registration is needed. · official page ↗
  • county Registration / NUC number must appear in all advertising — HCC §25-4-16(c)(3) Required
    Fee: — · Renewal: — · Applies to: All print and internet advertising of STVRs, including listings with a rental service or real estate firm. Advertising alone is prima facie evidence that an STVR is operating on the property, shifting the burden of proof onto the owner. · official page ↗
  • county 24/7 Reachable Person residing in Hawai'i County + Good Neighbor Policy — HCC §25-4-16(c) Required
    Fee: — · Renewal: — · Applies to: All STVRs. The owner or reachable person must reside in the County of Hawai'i and be reachable 24/7; 'reachable' means responding by phone within one hour and being physically present at the STVR within three hours of a request. Quiet hours 9:00 p.m.–8:00 a.m. must be posted and recited in the rental agreement. A copy of the registration plus the reachable person's name and phone number must be displayed on the back of the front door of the sleeping quarters. Guest parking must be off-street per §25-4-51. · official page ↗
  • county Hosting Platform Registration — HCC §6-51 (Ord. 25-50) — NOT YET IN EFFECT Conditional
    Fee: $1,000 / one-time · Renewal: None stated — registration remains in effect until terminated or cancelled. · Applies to: Any hosting platform (Airbnb, Vrbo, etc.) providing or facilitating booking services or ancillary services for a TVR in Hawai'i County. Does not apply to an owner booking their own TVR, or to a real estate broker/salesperson acting as a hosting platform for no more than one TVR. Monthly reporting of TMK, State TAT ID, county registration number and listing URL is required within 14 days of month end. Not operative until the Ord. 25-50 effective date (currently September 1, 2026). · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Hawai'i State Transient Accommodations Tax (TAT) 11% Hawai'i State Department of Taxation (DOTAX) — Forms TA-1 (periodic) and TA-2 (annual reconciliation)
Hawai'i County Transient Accommodations Tax (HCTAT) 3% County of Hawai'i TAT Office, Department of Finance (25 Aupuni Street, Suite 1101, Hilo, HI 96720) — payments via Form HCTAT-PV or the portal at https://tat.ehawaii.gov
Hawai'i General Excise Tax (GET) + Hawai'i County Surcharge 4.5% Hawai'i State Department of Taxation (DOTAX); the 0.5% county surcharge is collected by the State and distributed to the County of Hawai'i

Lodging-tax estimator

Estimate the combined transient/lodging tax (~18.5%) on a stay in Kailua-Kona. Estimate only — not tax advice.

Operating rules

Primary residence
No
Min stay (nights)
Max nights / year
Max occupancy
No more than five bedrooms for rent on the building site (definitional limit for an STVR under HCC §25-1-5). No numeric guest cap is imposed on STVRs. Owner-occupied bed-and-breakfast establishments are separately capped at five guest bedrooms and a maximum of ten guests at any one time (HCC §25-4-7(b)(4)-(5)).
Zoning-restricted
Yes
Cap on licenses
No

Grandfathering: yes

Zoning: STVRs are permitted ONLY in: (A) V (resort-hotel), CG (general commercial), and CV (village commercial) districts; (B) residential and commercial zoning districts situated in the General Plan Resort and Resort Node areas; and (C) the RM district for multiple-family dwellings within a condominium property regime under HRS ch. 514A/514B. New STVRs are NOT permitted in ordinary single-family residential (RS) or agricultural zoning outside the General Plan Resort/Resort Node areas. In practice for Kailua-Kona this concentrates lawful new STVRs in the Kona/Keauhou resort and resort-node areas and in commercially zoned parcels; most RS-zoned Kailua-Kona neighborhoods cannot host a new STVR. Private covenants (CC&Rs) prohibiting STVR use are expressly NOT invalidated by the zoning code.

  • Kailua-Kona is NOT an incorporated city. It is an unincorporated census-designated place ('Kailua CDP', place GEOID 1523000) in Hawai'i County. There is no city council, no city STR ordinance, and no city-level lodging tax. Every requirement listed here is county or state law. Treat 'us-hi-kailua-kona' as a display/SEO locality that inherits 'us-hi-hawaii' (Hawai'i County) rules in full.
  • Hawai'i regulates STRs primarily at the county level; Hawai'i County's regime is materially DIFFERENT from Honolulu's (Ord. 22-7/Bill 41, 90-day minimum) and Maui's (Minatoya list phase-out). Do not cross-apply those rules to Kailua-Kona.
  • No minimum-stay rule: an STVR is DEFINED as a rental of 30 consecutive days or less, and a TVR under Ord. 25-50 as less than 180 consecutive days. Neither imposes a minimum nightly stay. Renting 31+ days simply falls outside the STVR definition (and 180+ days outside the TVR definition).
  • Grandfathering is CLOSED. NUC applications for STVRs operating outside permitted zoning districts prior to April 1, 2019 were due by September 30, 2019. There is no path to a new NUC today; buyers of a Kailua-Kona property advertised as a 'legal vacation rental' outside a permitted district must verify that a current, renewed NUC actually exists and transfers.
  • An NUC is tied to non-owner-occupancy: renewal requires an annual sworn Statement of Compliance that the owner does not reside on the property while rented and does not use it as a primary residence. Residing on the property while it is rented may result in cancellation of the STVR/NUC permit.
  • Ordinance 25-50 (Bill 47) is a SECOND, parallel registration layer under HCC Chapter 6 (a tax/finance chapter), administered by the Director of Finance — it does NOT repeal or replace the Chapter 25 zoning limits. Zoning eligibility under §25-4-16 still governs whether an STVR may lawfully exist at all; registering as a TVR confers no land-use right ('Registration and the issuance of a registration number does not grant any right, privilege, immunity, or other allowance to the subject property or owner except as herein provided').
  • Ord. 25-50 effective date has slipped three times: original §3 said 'take effect one hundred and eighty days after its approval' = December 20, 2025; Bill 98 (Ord. 25-92, passed Dec. 2025) moved it to July 1, 2026; Bill 166 (first reading June 3, 2026) moves it to September 1, 2026. As of 2026-07-16 the TVR registration portal is not live and TVR registration is NOT yet required. Monitor this date closely — it is the single most volatile fact in this record.
  • Pending legislation as of 2026-07-16: Bill 147 (broad TVR rewrite — unanimous favorable recommendation from the Windward Planning Commission July 2, 2026; heard at the Leeward Planning Commission July 16, 2026; then returns to PCPLUED and needs a minimum of two council hearings); Bill 173 (new Bed & Breakfast Homeowner property-tax class preserving the 3% cap, plus a property-tax amnesty period); Bill 175 (would create a four-month registration grace period, making the TVR registration window Sept. 1 – Dec. 31, 2026, and deem pre-effective-date B&B applications registered). Bills 173 and 175 were set for Council Committee on July 22, 2026.
  • Operating an STVR also affects Hawai'i County real property tax classification; Ord. 25-50 §6-45(a)(8) requires a signed statement acknowledging that TVR operation may affect the owner's real property tax liability. Property tax class/rates were not researched in this pass.

Enforcement

Active enforcement
yes
Fines
CURRENT REGIME (Chapter 25, in force now): an unregistered STVR is 'an unpermitted use' subject to the Chapter 25 penalties. Administrative enforcement under HCC §25-2-35 allows the Planning Director to order cease-and-desist plus a civil fine not to exceed $500, and a civil fine not to exceed $500 per day for each day the violation persists; orders become final 30 days after receipt unless appealed to the Board of Appeals. Criminal prosecution under HCC §25-2-31 carries a fine not exceeding $500 for a first offense and $500–$1,000 for a subsequent conviction within five years, with each further day of violation a separate offense. Advertising a property as an STVR is prima facie evidence that an STVR is operating, and the burden of proof shifts to the owner (§25-4-16.2). All STVR fees and fines feed a dedicated Short-Term Vacation Rental Enforcement Fund used to pay for enforcement (§25-4-16.3). FORTHCOMING (Ord. 25-50, effective September 1, 2026): operating an unregistered TVR draws a notice of violation and order to cease and desist plus a civil fine of no less than $1,000 and no more than $10,000, and — where the Planning Director deems it necessary — a per-day fine up to two times the highest daily rate at which the TVR was advertised in the preceding twelve months. Owner and host are jointly and severally liable for a hosted TVR. Unpaid fines outstanding one year after final adjudication are filed each September 1 as LIENS on the property with the Bureau of Conveyances. Hosting platforms face $1,000–$10,000 per day for failure to cure, $250 for a §6-52(c) reporting violation, and orders to remove listings within 30 days.
Notes
Enforcement is complaint-driven and self-funding: the Director must receive and track complaints, maintain a public list of all registered/NUC-holding STVRs, and all fees and fines are deposited into the Short-Term Vacation Rental Enforcement Fund dedicated to enforcement. The prima facie advertising rule makes online listings (Airbnb/Vrbo/realtor listings) the primary detection vector, reinforced by the mandatory display of the registration/NUC number in ALL advertising — a listing without a valid number is self-incriminating. Under Ord. 25-50 the county gains far stronger tools: platform reporting of TMK + State TAT ID + listing URL, determination of non-registration from rental advertisements, bookability, or TAT returns, cancellation of registration for delinquent taxes, property liens, and information sharing with any governmental department. Note the enforcement asymmetry today: because the NUC window closed on September 30, 2019 and Ord. 25-50 is not yet live, an unregistered Kailua-Kona STVR outside a permitted zoning district currently has NO route to compliance other than ceasing operation or converting to 31+ day rentals.

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Frequently asked questions

Is Airbnb legal in Kailua-Kona?
Kailua-Kona is an unincorporated census-designated place ("Kailua CDP", GEOID 1523000) in Hawai'i County — it has NO municipal government and NO STR ordinance of its own. All STR regulation is COUNTY-level under Hawai'i County Code (HCC) Chapter 25 (Zoning), Article 4, §§25-4-16 through 25-4-16.3, added by Ordinance 2018-114 (Bill 108, Draft 7), effective April 1, 2019. A "short-term vacation rental" (STVR) is a non-owner-occupied dwelling with no more than five bedrooms for rent, rented for 30 consecutive days or less. STVRs are permitted ONLY in the V (resort-hotel), CG (general commercial) and CV (village commercial) districts; in residential/commercial zoning districts situated in the General Plan Resort and Resort Node areas; and in the RM district for multi-family dwellings in a condominium property regime (HRS ch. 514A/514B). New STVRs are therefore NOT allowed in ordinary single-family residential (RS) or agricultural zoning outside those Resort/Resort Node areas — which covers much of Kailua-Kona outside the Keauhou/Kona resort nodes. Permit type = STVR Registration with the Planning Department, one-time $500 fee (§25-4-16(b)(1)-(2)). Pre-existing STVRs operating OUTSIDE a permitted zoning district before April 1, 2019 could grandfather via a Short-Term Vacation Rental Nonconforming Use Certificate (NUC) under §25-4-16.1, but that application window CLOSED September 30, 2019 and cannot be reopened; NUCs must be renewed annually for $250. On State land use agricultural district land, an NUC could only issue for single-family dwellings on lots existing before June 4, 1976. Owner-occupied ("hosted") stays are NOT STVRs — they fall under bed-and-breakfast establishments (§25-4-7), which require a use permit in RS/RA/FA/A urban-district land and a special permit in State rural/agricultural districts, capped at five guest bedrooms and ten guests. A SECOND, overlapping registration regime — Ordinance 25-50 (Bill 47, Draft 3), adding HCC Chapter 6, Article 6 "Transient Vacation Rentals" (TVR = rented <180 consecutive days), administered by the Director of Finance, with $250 hosted / $500 un-hosted registration, $100/$250 annual renewal, $1,000 hosting-platform registration, and $1,000–$10,000 fines — has been repeatedly DELAYED and is NOT yet in effect as of 2026-07-16. Its effective date moved from December 20, 2025 → July 1, 2026 (Bill 98 / Ord. 25-92) → September 1, 2026 (Bill 166, passed first reading June 3, 2026). Bill 175 (heard July 22, 2026) would add a Sept. 1–Dec. 31, 2026 registration grace period, and Bill 147 (a broader TVR rewrite; Leeward Planning Commission July 16, 2026) remains pending. Taxes stack: State TAT 11.00% (raised from 10.25% by Act 96, SLH 2025, effective January 1, 2026) + Hawai'i County TAT (HCTAT) 3% + GET 4.5% (4% + 0.5% Hawai'i County surcharge, in effect January 1, 2020 – December 31, 2030). Hawai'i does not allow booking platforms to collect/remit; hosts must hold their own GET and TAT licenses and file Forms TA-1/TA-2.
Do I need a license or registration for a short-term rental in Kailua-Kona?
Yes — Kailua-Kona requires: Short-Term Vacation Rental (STVR) Registration — Hawai'i County Planning Department; Short-Term Vacation Rental Nonconforming Use Certificate (NUC) — HCC §25-4-16.1; Transient Vacation Rental (TVR) Registration — HCC Chapter 6, Article 6 (Ord. 25-50 / Bill 47) — NOT YET IN EFFECT. See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Kailua-Kona?
Hawai'i State Transient Accommodations Tax (TAT) (11%), Hawai'i County Transient Accommodations Tax (HCTAT) (3%), Hawai'i General Excise Tax (GET) + Hawai'i County Surcharge (4.5%) — roughly 18.5% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.