Hawaiʻi TAT explained: 10.25% transient accommodations tax

Transient Accommodations Tax (TAT) is the state tax on short-term lodging — anything rented for less than 180 days. It's codified in HRS Chapter 237D, the rate is set in HRS §237D-2, and the filing rules live in HRS §237D-6.

The rate is 10.25% — and it's flat statewide

Unlike GE Tax, the state TAT rate doesn't change by county. 10.25% applies on Maui, Oʻahu, Big Island, and Kauaʻi alike. Each county additionally levies its own TAT — see below.

Filing cadence

Form TA-1 (periodic) — monthly for active STRs, due 20th of the following month.
Form TA-2 (annual reconciliation) — due April 20th of the year after the tax year.

File at hitax.hawaii.gov.

What TAT is owed on

Gross rental proceeds — same base as GET, before fees or platform commissions. Cleaning fees that are part of the rental price are taxable; refundable security deposits are not.

State TAT vs. County TAT — yes, there are both

Since 2022, each county levies its own additional 3% TAT on top of the state's 10.25%:

MCTAT (Maui) — 3%, Maui Ord. Ch. 3.96.
OTAT (Oʻahu) — 3%, ROH §3-1.1.
HCTAT (Hawaiʻi County) — 3%, HCC §17B.
KCTAT (Kauaʻi) — 3%, Kauaʻi County TAT.

So an STR on Maui faces a stacked tax: 4.5% GET + 10.25% state TAT + 3% MCTAT = 17.75% on every booking, on top of which you still pay county property tax + platform fees.

Common mistakes

Filing TA on net (after platform commission) instead of gross — gross is the right base.
Missing the county TAT because it's a separate form / portal.
Letting one month go unfiled — HRS §231-39 penalty is 5%/mo, capped at 25%, plus interest. See the late-fee calculator.

PermitPaddler auto-schedules all three (GET + state TAT + county TAT) per property per month, and reminders fire 30/14/7/3/1 days before each. Try free.