Short-Term Vacation Rental (STVR)

Renewal cycle

Renews every 12 months. Most STVR holders renew on the anniversary of their original issue date — not Jan 1.

Posting requirements

HCC §25-4-6.2(g) requires every listing + the unit itself display:

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

Compliance items checked at renewal

• Smoke + CO detector certification (renews every 12 months) — HRS §132-9.6
• Liability insurance ($1M+) COI (renews every 12 months) — HCC §25-4-6.2
• STVR # displayed in every listing (one-time) — HCC §25-4-6.2(g)
• STVR annual registration renewal (renews every 12 months) — HCC §25-4-6.2

Tax obligations for Short-Term Vacation Rental (STVR) holders

GET (4.25%, due 20th) + TAT (10.25%, due 20th) + HCTAT (3.00%, due 20th).

Use the free Hawaiʻi STR tax calculator to compute your monthly liability. File at hitax.hawaii.gov (state) and your county portal.

Other Hawaiʻi County (Big Island) permit types

• Bed & Breakfast Establishment — HCC §25-5-72