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Hawaii vacation rentals in 2026: the 11% “green fee” TAT, GET, county rules and Maui’s phase-out

Sergej Sitki · founder of ReceptionGO and host
Published October 20, 2026 · 6 min read

General information, not legal or tax advice. Rules change often and vary by state, county and city — confirm your situation with the local agency or a CPA.

Since January 1, 2026 Hawaii’s state transient accommodations tax (TAT) is 11%, up from 10.25%, under the “green fee” law (Act 96). Add the 3% county TAT and general excise tax passed on to guests, and stays carry about 18–19% in taxes. Vacation rentals also need county approval, and Maui is phasing out thousands of apartment-zoned rentals from 2029.

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Hawaii taxes and regulates visitor accommodation more heavily than any other state, and 2026 tightened both. The “green fee” lifted the state TAT to 11%, counties now charge their own 3% TAT, and Maui has voted to phase out a large slice of its condo vacation rentals. If you own or manage a rental in the islands — or are thinking about buying one — this is where things stand.

The tax stack

On a $300 night, that is roughly $55 in taxes. Remember that GET is technically a tax on you; passing it on is allowed but the visible amount is slightly more than the 4.5% headline because GET is charged on the GET you collect.

Licenses, display and local contacts

• TAT and GET licenses from the Department of Taxation for each operator.
• Display your TAT ID in every advertisement and online listing — this is a state requirement, not just a platform field.
• Local contact: owners who live off-island must name a local contact who can respond to guests and authorities; the name and number are disclosed to guests.
• Returns: periodic TAT and GET returns plus an annual reconciliation, even when platforms collect some of the tax.

County rules

The state taxes; counties decide where vacation rentals are allowed.

• Oahu (City and County of Honolulu): rentals below the city’s minimum stay are generally confined to resort districts, or allowed with a nonconforming use certificate. Honolulu’s 2022 move to raise the minimum stay to 90 days outside resort areas was challenged in federal court; check the current position before you buy.
• Maui County: permits for single-family homes are capped by community plan area; apartment-zoned rentals are being phased out (below).
• Kauai and Hawaii County: vacation rentals are concentrated in visitor destination areas, with nonconforming use certificates elsewhere.

A 2024 state law (Act 17) confirmed that counties can phase out transient vacation rentals in residential zones, which is the basis for Maui’s decision.

Maui’s Bill 9

In December 2025 the Maui County Council passed and the mayor signed Bill 9, ending transient vacation rental use in roughly 7,000 apartment-zoned units — the “Minatoya list” of condos that had rented to visitors for decades under a grandfathered exemption.

Hotel-resort zoned buildings are not affected. Owners filed lawsuits within days, including a class action on behalf of Minatoya-list properties, arguing vested property rights; as of the latest reports no court has blocked the law. A companion bill that could have rezoned many buildings for hotel use was rejected by the Maui Planning Commission in early 2026. If you own on the list, plan for both outcomes: a 30-day-plus rental strategy and a court win.

What to do in 2026

1. Update your prices for the 11% TAT on all channels; check that direct booking quotes show the taxes before payment, as the FTC rule requires.
2. Check platform collection for every channel; file for what is left.
3. Display your TAT ID and local contact correctly in every listing.
4. If you are on the Minatoya list, model mid-term rentals (30+ days) and follow the litigation.

For the general mechanics of lodging taxes, see the occupancy tax guide; for federal income tax on a Hawaii rental, see short-term rental taxes and the IRS.