Hawaii lodging tax on Airbnb
Verdict for Hawaii
- Airbnb collects
- No Hawaii tax collection by Airbnb found; Airbnb's Hawaii guidance puts GET and TAT on the host
- You may still owe
- State general excise tax, state transient accommodations tax and county transient accommodations tax
Researched from Airbnb's Maui hosting page (article 895), Hawaii Department of Taxation publications and Maui County's TAT FAQ. No Airbnb 'occupancy tax collection in Hawaii' article was found. A 2026 bill (HB 1590) would make hosting platforms tax collection agents starting January 1, 2027; its final status could not be confirmed. Not yet confirmed by a person; check your county before filing.
Tax layers
State transient accommodations tax (TAT)
Reported- Rate
- 11%
- Applies to
- Gross rental proceeds from units rented to a transient for less than 180 consecutive days; rate rose from 10.25% to 11% on January 1, 2026
- Airbnb collects
- No
- Where to register
- —
- Source
State general excise tax (GET)
Reported- Rate
- 4% plus 0.5% county surcharge
- Applies to
- Gross rents from renting real property in Hawaii, including transient rentals
- Airbnb collects
- No
- Where to register
- —
- Source
County transient accommodations tax
Reported- Rate
- Varies by county (Maui County: 3%)
- Applies to
- Transient accommodations in counties that levy their own TAT; administered by the county, not the state
- Airbnb collects
- No
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State transient accommodations tax (TAT)Reported | 11% | Gross rental proceeds from units rented to a transient for less than 180 consecutive days; rate rose from 10.25% to 11% on January 1, 2026 | No | — | |
| State general excise tax (GET)Reported | 4% plus 0.5% county surcharge | Gross rents from renting real property in Hawaii, including transient rentals | No | — | |
| County transient accommodations taxReported | Varies by county (Maui County: 3%) | Transient accommodations in counties that levy their own TAT; administered by the county, not the state | No | — |
Permits & registration
Transient accommodations tax registration and registration number in ads
ReportedRequiredAnyone furnishing transient accommodations must register with the Department of Taxation for TAT, display the certificate of registration, and show the registration identification number (or a link to it) in advertisements, including online listings.
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Hawaii lodging taxes?
- We found no Airbnb page saying it collects Hawaii taxes. Airbnb's Maui hosting page says general excise tax and transient accommodations tax must be paid on gross rents, which leaves them with the host. Lawmakers debated making booking platforms collect these taxes in 2026, but we could not confirm that such a law has taken effect.
- Which taxes apply to a short-term rental in Hawaii?
- The Department of Taxation says rentals of less than 180 consecutive days are subject to the state transient accommodations tax (11% from January 1, 2026) and the general excise tax (4% plus a 0.5% county surcharge). Counties such as Maui also levy their own transient accommodations tax.
- Do I need to show a tax number on my listing?
- Yes. State law requires transient accommodation advertisements, including online ones, to show the TAT registration identification number or a link to it. Airbnb says hosts in Maui must also add their county Tax Map Key and state TAT license number to their listing.
Sources
- Instructions for Form TA-1, Transient Accommodations Tax Return (Act 96, SLH 2025 rate change) (Tier 1, Hawaii Department of Taxation)
- An Introduction to the Transient Accommodations Tax (Tier 1, Hawaii Department of Taxation)
- Maui, HI (responsible hosting and tax information) (Tier 1, Airbnb Help Center)
- Tax Facts 96-2: Transient Accommodations Tax (Tier 1, Hawaii Department of Taxation)
- Maui County Transient Accommodations Tax FAQs (Tier 1, County of Maui Department of Finance)
- Tax Facts 2017-2: Transient Accommodations Tax advertising and display requirements (Tier 1, Hawaii Department of Taxation)
- HRS 237D-4 Certificate of registration (Tier 1, Hawaii State Legislature)
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General information, not tax advice. Confirm with your state or a tax professional.