Hawaii Unit Owner Registration Identification Numbers and Taxes

Transient Accommodation Tax on Resort Fees

On April 23, 2019, Governor David Ige signed Senate Bill SB380 SD1 (Act 020) into law relating to the Transient Accommodation Tax. The transient accommodation tax at the rate of 10.25% will now be imposed on all resort fees for stays on or after July 1, 2019. (“Resort Fee” means any mandatory charge or surcharge imposed by an operator, owner, or representative thereof to a transient for the use of the transient accommodations property, services, or amenities, including cleaning fees and facility fees).

This new law will take effect on all islands beginning July 1, 2019 and apply to all stays regardless of arrival dates or when the reservations were made or paid. Our hotel guests and/or travel partners will be responsible for the payment. Additional information can also be found online: https://www.capitol.hawaii.gov/session2019/bills/GM1121_.pdf

County of Kauai Transient Accommodation Tax

The County of Kauai has implemented a County transient accommodations tax of 3%. The Kauai County TAT is effective for all bookings made on or after October 1, 2021.

County of Maui Transient Accommodation Tax

The County of Maui has implemented a County transient accommodations tax of 3%. The Maui County TAT is effective for all bookings made after October 5, 2021 for stays commencing on or after November 1, 2021.

County of Hawaii Transient Accommodation Tax

The County of Hawaii has implemented a County transient accommodations tax of 3%. The Hawaii County TAT is effective for all bookings made after December 10, 2021 for stays commencing on or after January 1, 2022.

City and County of Honolulu Transient Accommodation Tax

The City and County of Honolulu has implemented a County transient accommodations tax of 3%. The Honolulu County TAT is effective for all bookings made after December 14, 2021 for stays commencing on or after January 1, 2022.

Hawaii Unit Owner Registration Identification Numbers