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Beginning January 1, 2022, the HCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the County of Hawaii.
E-File These 2022 Hawaii State Tax Forms You can also select tax forms individually. All these forms will then be e-filed by you to the State Tax Agency. Instructions on how to only prepare a state income tax return.
To request a form by mail or fax, you may call our Taxpayer Services Form Request Line at 808-587-4242 or toll-free 1-800-222-3229.
10.25% TAT must be calculated on the TA Taxable Income. Besides these two State of Hawaii taxes, each county requires their own respective TAT Transient Accommodation Tax. For the City County of Honolulu (the island of Oahu), effective 12.14. 2021, that new tax is
Beginning January 1, 2022, the HCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the County of Hawaii.
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Because you received income from the rental of the unit, you must be licensed under the TAT Law and the GET Law. You, not the plan manger, must report and pay the TAT at 10.25% on the gross rental proceeds (not the fair market rental value) from the rental of the time share.
Your application may be submitted online through our website at hitax. hawaii. govor through the Hawaii Business Express website at hbe.ehawaii.gov, by mail, or in person at any district tax office. You may also file your application with one of the Department of Commerce and Consumer Affairs Business Action Centers.
10.25% TAT must be calculated on the TA Taxable Income. Besides these two State of Hawaii taxes, each county requires their own respective TAT Transient Accommodation Tax. For the City County of Honolulu (the island of Oahu), effective 12.14. 2021, that new tax is
Use Form TA-1, the periodic tax return, to report and pay your TAT for the period. Periodic returns must either be filed monthly, quarterly, or semiannually. Use Form TA-2, the annual tax return and reconciliation, to summarize the TAT gross rental proceeds and the taxes paid for the year.
21-89, Bill No. 81 (2021), Draft 2 establishing a rate of 3 percent on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawai`i Revised Statutes (HRS).

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