Guides
Plain-English walkthroughs of every Hawaiʻi STR ordinance + tax filing rule, written by the team that codified these rules into PermitPaddler's automation engine. Citations to current statute, updated when ordinances change.
Hawaiʻi GE Tax (GET) for short-term rental owners
GE Tax is owed on every dollar of STR revenue. State base 4% + a 0.25%–0.5% county surcharge depending on island. Monthly G-45 filings + annual G-49 reconciliation.
Hawaiʻi TAT explained: 10.25% transient accommodations tax
TAT is the state's lodging tax — 10.25% per HRS §237D-6, on top of GET. Filed via Form TA-1 monthly, due the 20th of the following month.
Maui Bill 9 explained: TVR, STRH, B&B, and the apartment-district list
Maui's permit framework: TVR (resort), STRH (apartment-zoned), B&B Home (owner-occupied). Annual renewal. Bill 9 (2024) tightened many districts.
Honolulu Bill 41 & NUC: short-term rentals on Oʻahu
Honolulu permits STRs only in resort zones (Waikīkī, Ko Olina, Turtle Bay) plus a small list of legacy NUC properties. Everything else is subject to a 30-day minimum.
Free tools to pair with these guides
- Tax calculator — combined GET + TAT + county-TAT for any county
- Late-fee calculator — HRS §231-39 penalty + interest
- 4-county side-by-side — every rule in one table
- Resources — printable per-county compliance checklists