Transient Accommodations Taxes (TAT) and General Excise Use Taxes (GET). State law requires the payment of Transient Accommodation Taxes and General Excise Taxes on “gross rental proceeds” collected for short term vacation rentals (less than 180 days). Gross rental proceeds are before expenses for cleaning, credit card fees, management fees, etc. as they are not allowed deductions. Please see the State of Hawaii Department of Taxation and tax filing forms TA1, G45, and Schedule GE (allowable general excise tax exemptions/deductions) for further details.
In addition to State General Excise Use Taxes collected by the State of Hawaii, the counties levy the following GET surcharges.
City/County of Honolulu — 0.50%
County of Kauai — 0.50%
County of Hawaii — 0.25%
County of Maui — 0.00%
For more information, please see the state Department of Taxation Announcement.
These rates and surcharges are subject to change. Be sure to contact the state of Hawaii and the counties for the most recent information.