Hawaii TAT in 2026: rate, stacking, what changed

The single most common question we get from new PermitPaddler signups: "Has the TAT rate changed?" Short answer: no, the state TAT is the same 10.25% it's been since 2021. But the effective rate you pay has gone up because every county now also levies its own 3% on top.

The math, by county, for 2026

• Maui: 10.25% (state) + 3% (MCTAT, Maui Ord. Ch. 3.96) = 13.25% in lodging tax + 4.5% GE Tax = 17.75% stacked on every booking
• Oʻahu: 10.25% + 3% (OTAT, ROH §3-1.1) = 13.25% lodging + 4.5% GE = 17.75%
• Big Island: 10.25% + 3% (HCTAT, HCC §17B) = 13.25% lodging + 4.25% GE = 17.50%
• Kauaʻi: 10.25% + 3% (KCTAT) = 13.25% lodging + 4.5% GE = 17.75%

What actually changed in 2026 (vs. 2025)

State TAT rate: unchanged. County TAT rates: unchanged (still 3% each). What changed:

• HCTAT enforcement — Hawaiʻi County started auto-matching state TA-1 filings against county HCTAT filings and sending discrepancy notices. Filing one without the other now triggers a letter.
• OTAT portal upgrade — Honolulu finally launched a real online portal (previously paper-only). Cleaner UX, faster payment.
• MCTAT effective date confirmation — Maui's 3% has been in force since 2022-11-01. The 2026 budget bill confirmed it's permanent (was originally drafted as a 5-year experimental tax).

What this means for your monthly filing rhythm

Per property, per month, an active STR files:

• 1× G-45 (GE Tax) at hitax.hawaii.gov
• 1× TA-1 (state TAT) at the same portal
• 1× county TAT (MCTAT / OTAT / HCTAT / KCTAT) at the county portal

Three filings × N properties × 12 months = a lot. This is exactly why PermitPaddler exists — see side-by-side if you want every rule on one page, or read the full TAT guide.