Short-term rental & Airbnb taxes in Honolulu, HI (2026)
Short-term rental guests in Honolulu pay roughly 18.5% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Hawaii General Excise Tax (GET) incl. Oahu county surcharge4.0% state GET plus 0.5% Oahu county surcharge; the maximum rate passed on to guests is 4.712%. Hosts must hold a state GET license; marketplaces such as Airbnb and Vrbo are not allowed to collect Hawaii lodging taxes on hosts' behalf. | 4.5% | host |
| Hawaii Transient Accommodations Tax (TAT)Act 96 (SLH 2025, the 'green fee') raised the TAT from 10.25% to 11.00% effective January 1, 2026. Applies to accommodations rented for less than 180 days. Hosts must hold a state TAT license and remit directly to the Hawaii Department of Taxation. | 11% | host |
| Oahu Transient Accommodations Tax (OTAT)3% county TAT established by Ordinance 21-33, effective Dec. 14, 2021, on gross rental proceeds for stays under 180 days; remitted by the operator to the City & County of Honolulu Department of Budget and Fiscal Services (otatpay.honolulu.gov). Combined lodging tax burden on Oahu is approximately 18.5% (4.5% GET + 11% TAT + 3% OTAT) as of 2026. | 3% | host |
What will guests pay on a Honolulu stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Honolulu occupancy tax calculator
| Gross rent | $450.00 |
| Hawaii General Excise Tax (GET) incl. Oahu county surcharge (4.5%)· host remits | $20.25 |
| Hawaii Transient Accommodations Tax (TAT) (11%)· host remits | $49.50 |
| Oahu Transient Accommodations Tax (OTAT) (3%)· host remits | $13.50 |
| Total tax (18.5%) | $83.25 |
| Guest pays | $533.25 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Honolulu and your booking platform.