GE Tax vs TA Tax vs County TAT: stop confusing them
Three taxes, one booking. They share a base (gross rental revenue) but they're administered as three separate filings on three different cadences. Here's how to keep them straight.
Every Hawaiʻi STR owner has the same first-month-of-business moment: "Wait, am I paying GET and TAT andcounty TAT? On the same revenue?"
Yes. They're three different taxes administered by three different agencies. They share a base (gross rental price) but the rates stack and the filings are independent.
Side-by-side
| Tax | Rate | Form | Portal | Authority |
|---|---|---|---|---|
| GE Tax | 4.25–4.5% | G-45 / G-49 | hitax.hawaii.gov | State DoT (HRS §237) |
| State TAT | 10.25% | TA-1 / TA-2 | hitax.hawaii.gov | State DoT (HRS §237D) |
| County TAT | 3% | Varies by county | County portal | Each county ord. |
The thing that confuses everyone
GE Tax was historically called "General Excise" — it's a tax on the privilege of doing business in Hawaiʻi, not on the customer. State TAT was added later (1986) as a lodging-specific tax. County TAT is the youngest layer (2022 onward). Each one is real. Each one has its own filing.
Can I pass it to the guest?
Yes — most Hawaiʻi STR owners add a "Hawaiʻi taxes" line item to the booking total. Airbnb auto-collects state TAT in some configurations but generally doesn't handle GE or county TAT — you remit those yourself.
Critical: the GE Tax is technically owed by you, the operator. You can pass the amountto the guest but it's still your filing + your audit trail. Don't confuse "collected from guest" with "not my problem".
Quick reference
- GE Tax full guide
- TAT full guide
- Combined tax calculator — type your gross + county, see all three
- Side-by-side comparison