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Hawaii Short Term Rental Taxes The GET rate for Airbnb businesses is 4% in the State of Hawaii. Meanwhile, the TAT rate is 10.25% of gross rental proceeds. The latter is one of the highest tax rates across the US.
1. First, this extra 25% charge is being assessed against only vacation rentals and not hotels. 2. Hawaiis accommodation tax is, at this time, evenly levied across hotels, timeshares, condos, hotels, and vacation rentals.
While short-term rental marketplaces such as Airbnb and Vrbo collect taxes on behalf of their hosts in many states, theyre not allowed to do so in Hawaii. If taxes arent being collected for you, youre responsible for collecting and remitting them to state tax authorities.
The new online filing and payment portal will be available March 1, 2023 at . Credit, debit, and Automated Clearing House (ACH) payments will be accepted. A 3% convenience fee will be applied to payments made by debit or credit cards. No fees will be assessed for payments made via ACH.
Effective December 14, 2021, the City and County of Honolulu imposed an Oahu County Transient Accommodations Tax (OTAT) at the rate of 3% on gross rental proceeds and/or fair market rental value attributable to Oahu if the taxpayer lets the transient accommodation for less than 180 days.
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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.
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.
The TAT rate on your gross rental proceeds is 10.25%.

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