Hawaii Hotel Tax: What Travelers need to know for 2025

Hawaii applies one of the most complex lodging tax systems in the United States. Travelers staying in hotels, resorts, villas, and short-term rentals pay a combination of the Hawaii Transient Accommodations Tax (TAT), the Hawaii General Excise Tax (GET), and a county-level surcharge depending on the island.

This guide breaks down the key components, how the taxes are calculated, and what travelers can expect across Hawaii’s most visited islands.

How much is the Hawaii Hotel Tax?

Hawaii’s lodging taxes vary by island but always include:

1. State Transient Accommodations Tax (TAT)

10.25 percent on the nightly room rate. This will increase to 11 percent on 1 January 2026.

2. General Excise Tax (GET)

Approximately 4.0–4.5 percent, depending on location and business structure.

3. Local County Surcharge (varies)

• Honolulu (Oahu): 3 percent

• Maui County: 3 percent

• Hawaii Island: 3 percent

• Kauai: 3 percent

Combined Effective Rate

Most travelers pay 17–18 percent in total lodging taxes.

Short-term rentals (Airbnb, VRBO, villas) pay the same rates as hotels.

Who pays the Hawaii Hotel Tax?

All travelers staying in Hawaii accommodations, including:

• Hotels and resorts

• Condos and serviced apartments

• Villas, guesthouses, vacation rentals

• Airbnb and other short-term rentals

Both U.S. and international visitors pay the same rates.
Long-term stays (30 days or more) may be exempt.

How is the Tax Collected?

Lodging taxes are collected directly by:

• Hotels

• Resorts

• Property management companies

• Licensed short-term rental hosts

Visitors will see the tax added to their room bill as several separate lines or a combined percentage.

Are Resort Fees Taxable in Hawaii?

Yes.
Hawaii taxes resort fees, cleaning fees, mandatory service fees, and most other accommodation-related charges.

Taxes are applied to:

• Nightly room rate

• Resort fees

• Parking (if charged by the hotel)

• Mandatory cleaning fees in rentals

• Additional guest fees

This can increase the effective tax burden.

Why Hawaii Charges these Taxes

Lodging tax revenue in Hawaii funds:

• Tourism management

• Environmental preservation

• County services

• Visitor infrastructure

• Transportation and safety programs

High visitor numbers require significant investment, particularly on Oahu and Maui.

How much should Travelers Budget?

On a typical USD 300 per night hotel room in Honolulu:

Total taxes ≈ USD 51–54 per night

This varies slightly by island and accommodation type.

Are there Exemptions?

Exemptions may apply for:

• Long-term stays of 180+ days

• Certain military or government arrangements via contracts

• Some licensed workforce housing programs

These do not apply to standard tourism stays.

References

• Hawaii Department of Taxation. Transient Accommodations Tax (TAT). https://tax.hawaii.gov

• Hawaii Tourism Authority. https://www.hawaiitourismauthority.org

• Honolulu County Ordinances. https://www.honolulu.gov

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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