Hawaii short-term rental laws (2026)
Short-term rentals are legal under Hawaii state law, but the state only handles the taxes. Where you may host is decided island by island. Maui is ending short-term rentals in apartment districts, West Maui first in 2029.[1]
Every rule below links to the official source it comes from, verified October 1, 2026.
Is Airbnb legal in Hawaii?
Legal, with state tax licenses
The state requires GET and TAT licenses. Your county decides where you can host and sets its own permit rules.
14 official sources · verified October 1, 2026
Photo: AussieActive on Unsplash
- PermitRequired · State GET and TAT licenses
- Primary residenceVaries
- Number on listingRequired
- Night capNo state cap, county rules vary
Hawaii short-term rental laws
Hawaii handles the taxes and lets each county decide where you can host. The rest follows from that split. At state level, every operator holds a General Excise Tax license and a Transient Accommodations Tax license. The TAT number goes in each ad. The state TAT reached 11% on January 1, 2026, and Airbnb does not collect it for you. Then the island takes over. Honolulu confines rentals to resort zones and a few apartment areas. Kauai keeps them inside its Visitor Destination Area. Maui is phasing them out of apartment districts under Act 17 of 2024.[1]
Every Hawaii rule, sorted by what it asks
Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.
You must
- Register for a General Excise Tax license and a TAT license[1]
- Follow your county's zoning, permit and operating rules as well[1]
- Management company: hold a general excise license[3]
- Put your TAT registration number, or a link to it, in every ad[3]
- Honolulu ads: show the registration or nonconforming use number and tax map key[9]
- Hawaii County: show the STVR registration number in all ads[11]
- Maui apartment districts: stop rentals before 2029 in West Maui, 2031 elsewhere[7]
- Name a local contact on the same island, or a business with an employee there[3]
- List the contact's name, phone and email in ads unless sent before the stay[3]
- Honolulu bed and breakfast: have the homeowner or a permanent resident there[8]
- Hawaii County: have a reachable county resident who can get there in 3 hours[11]
- Pay GET on all receipts and TAT on rentals under 180 consecutive days[1]
- Pay County TAT directly to your county[1]
- Stay accountable for GET and TAT filings, even with a property manager[1]
You must not
- Honolulu: operate outside resort zones and specific apartment-zoned areas[8]
- Kauai: rent for under 180 days outside the Visitor Destination Area[10]
- Hawaii County: live there during rentals or use it as a primary residence[11]
- Honolulu bed and breakfast: rent over 2 rooms or 2 adults per room[8]
- Assume Airbnb collects your taxes, as Hawaii is not on its collection list[14]
Counties in this state
Short-term rental rules in 4 Hawaii counties
| County | Local rule | Primary residence | Night cap |
|---|---|---|---|
| Honolulu (Oahu) short-term rental rules | Restricted by zone | Varies | None published |
| Maui County short-term rental rules | Restricted by zone | Varies | None in the county code |
| Kauai County short-term rental rules | Restricted by zone | Varies | None published |
| Hawaii County (Big Island) short-term rental rules | Restricted by zone | Varies | None published |
What a new permit costs
State GET license and TAT registration fees, for 1 to 5 units
$25state registration
- GET license$20
- TAT registration$5
What other cases cost
- TAT registration, 6 or more units$15
How to apply in Hawaii
Official name: General Excise Tax (GET) license and Transient Accommodations Tax (TAT) registration
- 1
Check your county's short-term rental zoning and permit rules for the address before you register or list.[1]
- 2
Complete Form BB-1, the Basic Business Application, and check both Transient Accommodations and General Excise/Use.[3]
- 3
File online through Hawaii Tax Online, where applications take about 5 business days, and pay the registration fees.[4]
- 4
Post the certificate of registration, or a notice of where to see it, with your local contact's details inside the unit.[3]
- 5
File periodic and annual GET returns (G-45 and G-49) and TAT returns (TA-1 and TA-2).[1]
Five jurisdictions, same questions
The Hawaii column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.
| Question | Hawaii | Florida | Tennessee | Texas | Arizona |
|---|---|---|---|---|---|
| Permit | RequiredState GET and TAT licenses | RequiredState license, $170 a year | RequiredCity permit where one exists | Not requiredNone issued by the state | RequiredLocal permit where the city has one, $250 at most |
| Primary residence | Varies | Not required | Varies | Not required | Varies |
| Night cap | No state cap, county rules vary | None published by the state | None. Under 30 nights is the definition | None published by the state | None the statute allows a city to set |
| Number on listing | Required | Not required | Not required | Not required | Required |
| Where allowed | Set by each county | No local bans after June 1, 2011 | City zoning decides, legacy status aside | Under the city's own regulations | Everywhere: a ban is preempted |
| Occupancy tax | 11% state TAT plus county TAT | 6% state tax, Airbnb collects | City tax up to 4%, 8% with the county | 6% state, plus a local rate | Transient lodging tax under 30 nights |
| Fine without permit | $500 fine, $2,000 if cash-based | Second-degree misdemeanor | Use suspended while unpermitted | None set by the state | Up to $1,000 a month |
| Florida short-term rental rules | Tennessee short-term rental rules | Texas short-term rental rules | Arizona short-term rental rules |
Coming up
What's changing
FAQ
Hawaii short-term rental questions
What are the new Airbnb rules in Hawaii?
Can you still list a property on Airbnb in Hawaii?
Is Airbnb banned in Hawaii?
What is changing for vacation rentals on Maui?
What happens if my Hawaii listing does not show my TAT number?
Sources
- Renting residential real property, Hawaii Department of Taxation, read on September 14, 2026
- Tax Announcement 2025-03, TAT law changes from the 2025 session, Hawaii Department of Taxation, read on September 14, 2026
- Tax Facts 2017-2, advertising and display requirements (May 2025), Hawaii Department of Taxation, read on September 14, 2026
- Form BB-1, Basic Business Application instructions (2025), Hawaii Department of Taxation, read on September 14, 2026
- Tax Facts 96-2, Transient Accommodations Tax, Hawaii Department of Taxation, read on September 14, 2026
- Governor Green signs SB 2919 on county regulation of short-term rentals, Office of the Governor, State of Hawaii, read on September 14, 2026
- Maui County Ordinance No. 5909 (2025), County of Maui, read on September 14, 2026
- Short-term rentals, City and County of Honolulu, Department of Planning and Permitting, read on September 14, 2026
- Short-term rental FAQ, City and County of Honolulu, Department of Planning and Permitting, read on September 14, 2026
- Transient vacation rentals, County of Kauai Planning Department, read on September 14, 2026
- STVR registration statement of compliance (March 31, 2022), County of Hawaii Planning Department, read on September 14, 2026
- Hawaii Revised Statutes section 46-4, county zoning, Hawaii State Legislature, read on October 1, 2026
- Online registration for Transient Vacation Rentals is now live (September 7, 2026), County of Hawaii, read on October 1, 2026
- Where Airbnb collects and remits occupancy tax, Airbnb Help Center, read on September 14, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
Free tools for new hosts
Short-term rental agreement generator
Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.
Airbnb host fee calculator
What Airbnb takes on a booking under the 15.5% host-only fee or the old split fee, what the guest pays on top, and the payout that reaches you.
Airbnb income calculator
Nightly rate, occupancy, Airbnb fee, management, mortgage, taxes and depreciation. You get cash flow, cash-on-cash return and what is left after the IRS.
Airbnb cleaning checklist generator
Build a printable turnover checklist by room, with restock, photos to take and a place for the cleaner to sign. Free PDF, no sign-up.