Hawaiʻi STR rules by county

Side-by-side comparison of every short-term rental rule across the four Hawaiʻi counties. Permit types, statute citations, tax rate, posting requirements, compliance checks, renewal cadence. Click any county name to drill into its full ordinance breakdown.

Maui County

Combined STR tax

17.75%

3 permit types · 5 compliance checks · 12-mo renewal

City & County of Honolulu (Oʻahu)

Combined STR tax

17.75%

3 permit types · 4 compliance checks · 12-mo renewal

Hawaiʻi County (Big Island)

Combined STR tax

17.50%

2 permit types · 4 compliance checks · 12-mo renewal

Kauaʻi County

Combined STR tax

17.75%

2 permit types · 4 compliance checks · 12-mo renewal

Permit types accepted

Maui County

Transient Vacation Rental (TVR)
Maui County Code §19.65 / Bill 9 (2024)
Annual renewal. Moratorium on new TVRs in many districts.
Short-Term Rental Home (STRH)
Maui County Code §19.65 (apartment-zoned)
Apartment district permit, distinct from TVR in single-family.
Bed & Breakfast Home
Maui County Code §19.37
Owner-occupied only.

City & County of Honolulu (Oʻahu)

Non-Conforming Use Certificate (NUC)
ROH §21-4.110 / Bill 41 (2022)
Grandfathered <30-day rentals outside resort zones. Annual renewal.
Bed & Breakfast Home permit
ROH §21-4.110-1 / Bill 89 (2019)
Owner-occupied B&B, limited new permits per year.
Resort-zone STR (≤30 day)
ROH Ch. 21 §21-3.50 (Resort District)
Waikīkī, Ko Olina, Turtle Bay — short-stay permitted as of right.

Hawaiʻi County (Big Island)

Short-Term Vacation Rental (STVR)
Hawaiʻi County Code §25-4-6.2 (Bill 108-2018 / Bill 121)
Annual registration; non-conforming use STVRs grandfathered with proof of pre-2018 use.
Bed & Breakfast Establishment
HCC §25-5-72

Kauaʻi County

Transient Vacation Rental Use Certificate (TVR)
Kauaʻi County Code Title 8 Ch. 11
Annual renewal; Visitor Destination Areas (VDA) and outside-VDA grandfathered uses differ.
Homestay / B&B
KCC §8-17 (Homestay rules)

Tax rate + cadence

Maui County

GET — 4.50% · monthly, due 20th of following month
HRS §237-30 (returns due 20th of following month if >$4K/yr)
TAT — 10.25% · monthly, due 20th of following month
HRS §237D-6
MCTAT — 3.00% · monthly, due 20th of following month
Maui County Code Ch. 3.96 (effective 2022-11-01)
Combined rate: 17.75%

City & County of Honolulu (Oʻahu)

GET — 4.50% · monthly, due 20th of following month
HRS §237-30 + ROH §3-1.1 (Oahu surcharge through 2030)
TAT — 10.25% · monthly, due 20th of following month
HRS §237D-6
OAHU OTAT — 3.00% · monthly, due 20th of following month
ROH Ch. 3 §3-1.1 (Oahu Transient Accommodations Tax, effective 2021-12-14)
Combined rate: 17.75%

Hawaiʻi County (Big Island)

GET — 4.25% · monthly, due 20th of following month
HRS §237-30 + HCC §17A (Hawaii County GET surcharge 0.25%)
TAT — 10.25% · monthly, due 20th of following month
HRS §237D-6
HCTAT — 3.00% · monthly, due 20th of following month
HCC §17B (Hawaii County TAT, effective 2022-01-01)
Combined rate: 17.50%

Kauaʻi County

GET — 4.50% · monthly, due 20th of following month
HRS §237-30 + KCC §5A (Kauai 0.5% county surcharge)
TAT — 10.25% · monthly, due 20th of following month
HRS §237D-6
KCTAT — 3.00% · monthly, due 20th of following month
Kauaʻi County Code Ch. 5A — KCTAT (effective 2021-10-01)
Combined rate: 17.75%

Posting + advertising requirements

Maui County

Permit number in all advertising
Permit certificate inside the unit
24/7 contact name + phone

Maui County Code §19.65.030.B.8

City & County of Honolulu (Oʻahu)

NUC or B&B Home permit number in all listings
Operator contact + 24-hr phone
Tax IDs (GE + TA) in advertisements

ROH §21-10.1(c)

Hawaiʻi County (Big Island)

STVR registration number in every listing
Local contact name + 24-hr phone posted inside

HCC §25-4-6.2(g)

Kauaʻi County

TVR certificate number in advertisements
Owner/agent 24-hr contact

KCC §8-17.10(g)

Compliance checks tracked

Maui County

Smoke + CO detector certification
Renew every 12 mo · Required · HRS §132-9.6 (CO detector req'd in any unit with fuel-burning appliance/attached garage)
Liability insurance COI ($1M+)
Renew every 12 mo · Required · Maui County Code §19.65.030.B (required at application + renewal)
Permit display in advertisements + inside unit
One-time · Required · Maui County Code §19.65.030.B.8
Neighbor notification (renewal cycle)
Renew every 12 mo · Required · Maui County Code §19.65 (initial + renewal)
TVR/STRH certificate renewal
Renew every 12 mo · Required · Maui County Code §19.65 — annual renewal

City & County of Honolulu (Oʻahu)

Smoke + CO detector certification
Renew every 12 mo · Required · HRS §132-9.6 (CO) + ROH §16-2.1 (smoke detectors)
Liability insurance ($1M+) COI
Renew every 12 mo · Required · ROH §21-10.1(b)(7)
Permit + tax IDs displayed in every listing
One-time · Required · ROH §21-10.1(c)
NUC / B&B Home annual renewal
Renew every 12 mo · Required · ROH §21-4.110(j)

Hawaiʻi County (Big Island)

Smoke + CO detector certification
Renew every 12 mo · Required · HRS §132-9.6
Liability insurance ($1M+) COI
Renew every 12 mo · Required · HCC §25-4-6.2
STVR # displayed in every listing
One-time · Required · HCC §25-4-6.2(g)
STVR annual registration renewal
Renew every 12 mo · Required · HCC §25-4-6.2

Kauaʻi County

Smoke + CO detector certification
Renew every 12 mo · Required · HRS §132-9.6
Liability insurance ($500K+) COI
Renew every 12 mo · Required · KCC §8-17.10
TVR # displayed in every listing
One-time · Required · KCC §8-17.10(g)
TVR annual certificate renewal
Renew every 12 mo · Required · Kauaʻi County Code Title 8 Ch. 11

One dashboard, all four counties

PermitPaddler codifies every rule above into src/lib/county-rules.ts — when an ordinance changes, every reminder + filing + compliance check updates automatically. Add a property, pick the county, get the right calendar.

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Statutes current as of 2026-05-16. County codes change — verify against current county ordinance before filing. Not legal advice.