Hawaii · Kailua-Kona
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.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Short-Term Vacation Rental (STVR) Registration — Hawai'i County Planning Department Required
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county Short-Term Vacation Rental Nonconforming Use Certificate (NUC) — HCC §25-4-16.1 Conditional
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county Transient Vacation Rental (TVR) Registration — HCC Chapter 6, Article 6 (Ord. 25-50 / Bill 47) — NOT YET IN EFFECT Conditional
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county Bed and Breakfast Establishment — use permit / special permit (HCC §25-4-7) Conditional
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state Hawai'i General Excise Tax (GET) license — HRS §237-9 Required
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state Hawai'i Transient Accommodations Tax (TAT) Certificate of Registration — HRS §237D-4 / §237D-4.5 Required
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county Registration / NUC number must appear in all advertising — HCC §25-4-16(c)(3) Required
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county 24/7 Reachable Person residing in Hawai'i County + Good Neighbor Policy — HCC §25-4-16(c) Required
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county Hosting Platform Registration — HCC §6-51 (Ord. 25-50) — NOT YET IN EFFECT Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo 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?
Do I need a license or registration for a short-term rental in Kailua-Kona?
What taxes apply to short-term rentals in Kailua-Kona?
Official sources
- municipal_code Hawai'i County Code 1983 (2016 Edition, as amended), Chapter 25 — Zoning (includes §§25-4-16 to 25-4-16.3 Short-Term Vacation Rentals; §25-4-7 Bed and Breakfast Establishments; §§25-2-31, 25-2-35 Violations, Penalties, Enforcement) ↗
- ordinance Ordinance No. 2018-114 (Bill No. 108, Draft 7) — An Ordinance Amending Chapter 25 of the Hawai'i County Code Relating to Short-Term Vacation Rentals; SECTION 15: 'This ordinance shall take effect on April 1, 2019.' ↗
- agency_page Short-Term Vacation Rentals — County of Hawai'i Planning Department (official STVR landing page; forms, Rule 23, Ordinance 2018-114) ↗
- form County of Hawai'i Planning Department — Short-Term Vacation Rental (STVR) Registration Form (rev. 03.31.2022; EPIC online submittal required; West Hawai'i Office at 74-5044 Ane Keohokalole Hwy, Kailua-Kona) ↗
- form County of Hawai'i Planning Department — Nonconforming Use Certificate (NUC) Annual Renewal Statement of Compliance (rev. 03.31.2022) ↗
- ordinance Ordinance No. 25-50 (Bill No. 47, Draft 3) — An Ordinance Amending Chapter 6 of the Hawai'i County Code Relating to Transient Accommodations (adds Chapter 6, Article 6 'Transient Vacation Rentals', §§6-40 to 6-53); 2nd Reading June 4, 2025; original Effective Date December 20, 2025 ↗
- legal_notice County of Hawai'i County Clerk (Jon Henricks) published notice, June 12, 2026 — Bills 156, 160, 161, 166, 167 passed first reading June 3, 2026; Bill 166 amends Ordinance No. 25-50 delaying its effective date until September 1, 2026 ↗
- agency_page Hawai'i County TAR/TVR legislation information site (Council Members Heather Kimball & Ashley Kierkiewicz; Planning Director) — June 17, 2026 update: 'TVR registration has been pushed out to September 1, 2026'; Bill 147, Bill 173, Bill 175 status ↗
- tax_authority Transient Accommodations Tax (TAT) — County of Hawai'i Department of Finance (HCTAT 3%, registration deemed via State TAT number, payment/filing rules) ↗
- tax_authority State of Hawai'i Department of Taxation Announcement No. 2025-03 (June 9, 2025) — Transient Accommodations Tax Law Changes from 2025 Legislative Session (Act 96: TAT 10.25% → 11.00% effective January 1, 2026) ↗
- tax_authority County Surcharge on General Excise and Use Tax — Hawai'i Department of Taxation (County of Hawai'i 0.5% from January 1, 2020 – December 31, 2030; max pass-on 4.7120%) ↗
- census U.S. Census Bureau Geocoder (live query) — Kailua-Kona, HI resolves to: State GEOID 15 (Hawaii); County GEOID 15001 (Hawaii County); Census Designated Place GEOID 1523000 (Kailua CDP); County Subdivision 1500192610 (North Kona CCD) ↗
- platform_guidance Airbnb Help Center — Hawaii County, HI (platform's summary of STVR registration and host GET/TAT responsibility; SECONDARY — corroborating only, not relied on for any load-bearing fact) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.