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Statewide lodging tax figures cited to the state revenue department.
Effective January 1, 2026, Act 96 increases Hawaii's transient accommodations tax by 0.75%, from 10.25% to 11.00%, on the gross rental or gross rental proceeds from furnishing transient accommodations.
Each county imposes its own county transient accommodations tax, which is paid directly to the county.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Effective January 1, 2026, Act 96 increases Hawaii's transient accommodations tax by 0.75%, from 10.25% to 11.00%, on the gross rental or gross rental proceeds from furnishing transient accommodations. Hawaii Department of Taxation, Announcement 2025-03. As of 2026-10-09. |
| Local lodging taxes | Each county imposes its own county transient accommodations tax, which is paid directly to the county. Hawaii Department of Taxation, Rental of Real Property. As of 2026-10-09. |
Rates are from the Hawaii revenue department, retrieved 2026-10-09. Primary sources: https://files.hawaii.gov/tax/news/announce/ann25-03.pdf, https://tax.hawaii.gov/rental/.
Effective January 1, 2026, Act 96 increases Hawaii's transient accommodations tax by 0.75%, from 10.25% to 11.00%, on the gross rental or gross rental proceeds from furnishing transient accommodations. Source: Hawaii Department of Taxation, Announcement 2025-03, https://files.hawaii.gov/tax/news/announce/ann25-03.pdf, as of 2026-10-09.
Each county imposes its own county transient accommodations tax, which is paid directly to the county. Source: Hawaii Department of Taxation, Rental of Real Property, https://tax.hawaii.gov/rental/, as of 2026-10-09.
Estimates for planning; not tax/legal advice.