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PERMITPADDLERHawaiʻi STR Compliance
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Hawaiʻi STR tax calculator

Free tool. Enter monthly gross receipts + your county. Get the exact GET + TAT + county-TAT breakdown using the current statutory rates. Citations + statute pinned per row so you can verify against the actual code.

TaxRateTax owed
GET
General Excise Tax (state)
HRS §237-30 (returns due 20th of following month if >$4K/yr)
4.50%$450.00
TAT
Transient Accommodations Tax (state)
HRS §237D-6
10.25%$1,025.00
MCTAT
Maui County TAT
Maui County Code Ch. 3.96 (effective 2022-11-01)
3.00%$300.00
Total tax owed
Effective rate: 17.75%
17.75%$1,775.00

Applies to one month of receipts. Multiply by 12 for annual. Some operators with under ~$4K/mo GET liability can file quarterly (G-45) or semi-annually instead of monthly — PermitPaddler sets the cadence automatically per property.

How Hawaiʻi STR tax works

Every Hawaiʻi STR pays three stacked taxes on the same gross rental receipts:

  1. GET — General Excise Tax. State, 4%, plus county surcharge (0.25% Big Island, 0.5% Oʻahu + Kauaʻi, none Maui). Filed via Form G-45 monthly/quarterly + G-49 annually. HRS §237.
  2. TAT — Transient Accommodations Tax. State, 10.25% flat. Filed via Form TA-1 monthly/quarterly + TA-2 annually. HRS §237D.
  3. County TAT — 3% to the county. Goes by different names depending on county: MCTAT (Maui), OTAT (Oʻahu), HCTAT (Hawaiʻi County), KCTAT (Kauaʻi). Filed separately to the county.

The math: tax = rate × gross_receipts — applied separately to each of the three, then summed. The calculator above does exactly this.

Important: GET is collected from your gross, not added to the guest's bill (unlike sales tax in most US states). TAT and county-TAT can be passed through to guests as a line item. Many owners eat all three to keep listings price-competitive.

Stop doing this math every month.

PermitPaddler tracks every filing automatically + emails you 30/14/7/3/1 days before each is due. 14-day free trial.

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Rates current as of 2026-05-15. Not legal or tax advice. Verify against current statute before filing — county TAT rates and GET surcharges have changed within the last 5 years and may again. County citation pages.