Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Hawaii tax professional before filing.
Hawaii · USA · Short-term rental taxes
Short-Term Rental Taxes in Hawaii
Short term rental taxes in Hawaii stack up: 4.5% GET, an 11% state TAT from January 2026 and a 3% county TAT on every booking, plus Hawaii income tax of up to 11% on your profit.
The 30-Second Answer
- Three taxes on every booking. Short term rental taxes in Hawaii are GET of 4.5% (4% + 0.5% county surcharge), state TAT of 11% (effective January 1, 2026) and county TAT of 3%, for a combined 18.5% of rent.
- You file them yourself. Hawaii is not on Airbnb's list of states where it collects and remits, so register for GET and TAT with the Department of Taxation and pay the county TAT to your county.
- Show your TAT number in every ad, along with an on-island local contact. Fines start at $500 per day per unit.
- Hawaii income tax applies too, at 1.4%–11% on net rental income (Form N-11 or N-15, due April 20), on top of federal tax. The estimator defaults to about 30% (22% federal + 7.6% Hawaii).
Deductions
What Hawaii STR Hosts Can Deduct
These expenses reduce taxable income on both your federal return and your Hawaii Form N-11 or N-15.
GET and TAT that you charge guests and pass through are not deductions. If you absorb them in your nightly rate, they are deductible business taxes. If you use the property yourself, allocate costs by rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Hawaii hosts run two calendars: GET and TAT returns all year, and income-tax returns in April.
Hawaii's deadlines fall on the 20th, not the 15th. The county TAT is a separate payment to your county (Honolulu, Maui, Kauai or Hawaii County), not part of your state TA-1.
Hawaii Department of Taxation — tax.hawaii.gov/rental; County of Hawaii TAT help (tat.ehawaii.gov); Maui and Kauai County TAT pages; IRS
Income Tax Treatment
Schedule E or Schedule C for a Hawaii Rental?
Hawaii taxes rental income twice: on your income-tax return, and on gross receipts through GET and TAT. The federal classification decides the self-employment tax.
Rental Activity — Schedule E
The usual route for Hawaii vacation rentals
- Report on Schedule E federally and carry the same net figure to Form N-11 (or N-15 for nonresidents).
- No self-employment tax. GET and TAT still apply to the rent either way.
- Losses are generally passive; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Hawaii depreciates the building over 27.5 years like the IRS, but does not allow bonus depreciation on furnishings.
No income ceiling; passive-loss rules apply
Hospitality Business — Schedule C
For hotel-style operations
- Required when the average stay is 7 days or fewer and you provide substantial services, such as daily housekeeping, meals or tours.
- Adds 15.3% self-employment tax up to the $184,500 2026 wage base, on top of federal and Hawaii income tax.
- Losses may offset other income with material participation.
- Federal Section 199A QBI deduction may apply, subject to limits.
No ceiling; SE tax up to the $184,500 wage base
Depreciation
Depreciation for Hawaii Vacation Rentals
Depreciation shelters rental profit on both returns, but Hawaii's rules diverge from federal rules on furnishings.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building or condo unit | 27.5 years (straight-line) | Exclude land, which is often a large share of a Hawaii purchase price. Hawaii follows the same 27.5-year life. |
| Furniture, appliances & electronics | 5 years (MACRS) | Federally eligible for permanent 100% bonus depreciation (acquired after Jan 19, 2025). Hawaii disallows bonus, so depreciate over 5 years on the state return. |
| Land improvements | 15 years (MACRS) | Lanai decking, fencing and landscaping outside the building. |
| Interior improvements | 27.5 years | Renovations to the unit follow the building's life unless separately classified. |
Because HRS §235-2.3 makes IRC §168(k) inoperative, Hawaii taxable income is often higher than federal in the year you furnish a unit. The difference reverses over the following years.
On sale, depreciation is recaptured federally at up to 25% (unrecaptured §1250 gain). Hawaii taxes the gain on your state return using your Hawaii basis.
GET & Transient Accommodations Tax
Hawaii GET, State TAT and County TAT
Every short-term booking carries GET plus state and county transient accommodations (occupancy/lodging) taxes, filed separately.
Hawaii taxes every vacation rental booking in three layers: GET on gross receipts, the state occupancy tax (TAT) and the county occupancy tax. The state layers go to the Department of Taxation. The county TAT goes to your county.
18.5% of rent (18.712% if GET is passed on at the maximum rate)
Hawaii Department of Taxation — Announcement 2025-03, tax.hawaii.gov/geninfo/get, tax.hawaii.gov/rental; county TAT pages
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | You. Hawaii isn't on Airbnb's collect-and-remit list; use the custom tax tool to charge guests, then file GET, TAT and county TAT yourself | Rent plus taxes arrive in your payout; move the tax portion to a separate account |
| Vrbo or Booking.com booking | You, unless the platform confirms it remits for your listing | Treat any tax the platform collects as a liability until you have proof it was remitted |
| Direct or managed booking | You or your property manager (who reports to the state on RCA-1) | Reconcile the manager's statements to your G-45, TA-1 and county TAT filings |
The state TAT and county TAT apply to stays of less than 180 consecutive days. GET applies to all rental income, however long the stay. If you pass GET on to guests, the maximum visible rate is 4.712%, because GET is also due on the tax you collect.
Platforms
Airbnb Tax in Hawaii: What Platforms Do and Don't Do
In most mainland states the platform handles occupancy tax. In Hawaii you should assume GET, state TAT and county TAT are your job.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K when 2026 payments exceed $20,000 and 200 transactions | Not on Airbnb's collect-and-remit list for Hawaii. You can add GET/TAT through Airbnb's custom tax tool, but you file and pay them yourself | Earnings summary in the host dashboard |
| Vrbo | Form 1099-K at the same $20,000 / 200-transaction threshold | Confirm with Vrbo for your listing; if it doesn't remit, charge the taxes and file them yourself | Annual payout statements in the owner dashboard |
| Booking.com | Form 1099-K if federal thresholds are met | Check the extranet tax settings; assume you remit GET and TAT unless confirmed otherwise | Monthly invoices and payout reports |
| Direct / property manager | No platform 1099-K. Property managers or agents collecting rent for you report it to the state on Form RCA-1 | No — you or your manager collect GET/TAT and file state and county returns | Keep your own ledger, or get statements from your manager |
Listing on More Than One Platform?
GET and TAT are due on all your rent, whatever the channel. Add up gross rent from Airbnb, Vrbo, Booking.com and direct stays each period, and reconcile it to your G-45, TA-1 and county TAT filings and to any 1099-K or RCA-1 reports.
US Reporting: Form 1099-K and Hawaii's RCA-1
The EU's DAC7 doesn't apply to Hawaii listings. US platforms report host payouts on Form 1099-K when gross payments exceed $20,000 and 200 transactions (restored by the One Big Beautiful Bill Act), and 1099-MISC/NEC applies to payments of $2,000 or more after December 31, 2025. Hawaii adds its own reporting: rental collection agents such as booking platforms and property managers report owners' rental activity to the Department of Taxation on Form RCA-1.
Airbnb Help Center — airbnb.com/help/article/2509 and 2523; Hawaii Department of Taxation — tax.hawaii.gov/rental
Illustrative P&L: a Hawaii vacation rental condo
Example for a legally permitted vacation rental grossing $60,000 in rent before GET and TAT (both are remitted to the state and county, and neither is profit). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Hawaii hosts can face the IRS, the Department of Taxation and a county tax office. Organise records for each.
| Keep | How long | Why |
|---|---|---|
| Booking records (nights, rent, fees, taxes charged, channel) | At least 4 years | Supports gross income on GET/TAT returns and the under-180-day TAT test |
| G-45/G-49, TA-1/TA-2 and county TAT filings and payments | At least 4 years | The Department of Taxation and the counties audit gross receipts separately from income tax |
| Screenshots of listings showing your TAT ID and local contact | While you advertise | Proves ad compliance; fines run from $500 per day per unit |
| County STR permit, registration or nonconforming use certificate | While you operate | Shows the rental is lawful under county zoning |
| Purchase documents, receipts and separate federal and Hawaii depreciation schedules | Until 3 years after you sell | Hawaii disallows bonus depreciation, so the state basis differs from the federal one |
Keep two depreciation schedules, one federal and one Hawaii. Furnishings expensed federally with 100% bonus depreciation must be depreciated over their normal life on your Hawaii return.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
The TAT rate rose to 11% on January 1, 2026 (Act 96, SLH 2025). Older Department of Taxation publications still show 10.25%. County STR zoning is changing fast, especially on Maui, so confirm your unit's status with your county planning department before booking guests.
- Hawaii Department of Taxation — Announcement 2025-03 (Act 96, SLH 2025) — TAT rises from 10.25% to 11% effective January 1, 2026. files.hawaii.gov/tax/news/announce/ann25-03.pdf
- Hawaii Department of Taxation — General Excise Tax — 4% rate, 0.5% county surcharge in all four counties through 2030, 4.712% maximum pass-on. tax.hawaii.gov/geninfo/get/
- Hawaii Department of Taxation — Renting Residential Real Property — GET on all rental income; TAT under 180 days; monthly e-filing above $4,000; N-11/N-15; ad-display fines; Form RCA-1. tax.hawaii.gov/rental/
- Hawaii Department of Taxation — Tax Facts 2017-2 (advertising and display) — Registration ID number and local contact in every ad; fines per day per unit. files.hawaii.gov/tax/legal/taxfacts/tf2017-2.pdf
- County TAT (3%) — Honolulu, Maui, Kauai, Hawaii County — honolulu.gov/bfs (OTAT FAQ, rev. 01-2026); mauicounty.gov/2466/Transient-Accommodations-Tax; kauai.gov (Finance — TAT); tat.ehawaii.gov/tat/hawaii/public/help
- Hawaii Department of Taxation — 2025+ Tax Rate Schedules; Announcement 2024-03 (Act 46) — Rates 1.4%–11%, 11% over $325,000 (single) for 2026. tax.hawaii.gov/forms/d_25table-on/d_25table-on_p13/
- HRS §235-2.3 — IRC §168(k) bonus depreciation is not operative for Hawaii. files.hawaii.gov/tax/legal/hrs/hrs_235.pdf
- Honolulu DPP — Short-Term Rentals; Maui County — Bill 9 signing (Dec 15, 2025) — honolulu.gov/dpp/permitting/str/; mauicounty.gov/CivicAlerts.aspx?AID=18061
- Airbnb Help Center — Areas where tax collection and remittance by Airbnb is available — Hawaii is not listed. airbnb.com/help/article/2509
Questions
Frequently Asked Questions — Hawaii STR Taxes
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