Hawaii's hotel tax
Stay in Hawaii and 14% of the room price is added as tax, for every night you're there. On a US$400 room that's US$56 a night.
Hawaii has no VAT. The tax on a room is the transient accommodations tax (TAT), 14% in all, and the general excise tax that a business may pass on is a separate charge on top.
What the 14% is charged on
Hawaii taxes the room rate. The state transient accommodations tax rose from 10.25% to 11% on 1 January 2026 under Act 96, the so-called "Green Fee" to pay for climate and environmental projects. Each of the four counties adds its own 3% county TAT.
Hotels can also pass on general excise tax, which brings the usual total on a hotel bill to about 18.7%. Act 96 also tried to tax cruise fares by days in port, but a federal appeals court blocked that part on 31 December 2025 and it was still blocked in September 2026.
The rate by type of stay
One percentage, whatever kind of place you stay in.
| Where you stay | Tax |
|---|---|
| Hotel, resort or vacation rental | 11% of the room price + 3% of the room price State TAT 11% + county TAT 3%. General excise tax (up to 4.712% passed on) comes on top and is not included here. |
An example booking
Hotel, resort or vacation rental
- 11% of the room price11% of US$400 is US$44 a night: 5 nights × US$44
- US$220
- 3% of the room price3% of US$400 is US$12 a night: 5 nights × US$12
- US$60
Tax on this stayUS$280
Who is exempt
- There is no age exemption: the tax is on the room, not the guests.
Who collects it
The hotel or rental operator adds it to your bill and pays the state tax to the Hawaii Department of Taxation and the county tax to the county.
Still unconfirmed
Treat these with care: we couldn't find them on an official page.
- The usual 18.712% total on a hotel bill comes from a reputable travel guide, not an official page. The Department of Taxation confirms the general excise tax can be passed on at up to 4.712%, but a seller may choose not to, so the calculator leaves it out.
Questions people ask about Hawaii
Is there VAT in Hawaii?
No. Hawaii has no VAT and no sales tax. It charges a general excise tax (GET) on businesses, and a seller may pass it on to customers as a visible line, up to 4.712%. A hotel room also carries the transient accommodations tax: 11% for the state and 3% for the county.
How much is the hotel tax in Hawaii?
14% of the room rate: 11% state TAT plus 3% county TAT, since 1 January 2026. The general excise tax pass-on comes on top, which is why Hawaii hotel bills often add up to about 18.7%.
Do children make a difference to the Hawaii hotel tax?
No. The tax is on the room, not the guests, so the number of people in it changes nothing.
Work out your own trip
Change the nights, the people and the kind of stay. The answer is an estimate from the published rules; the bill is your host's to work out.
Where to stay in Hawaii
Booking sites don't all show the tax the same way: some include it in the price, others add it at the property. The breakdown says which.
Where these figures come from
Checked against these on 28 September 2026. If you're a host filing a return, go by the official pages, which change first.
- Hawaii Department of Taxation: Act 96 raises TAT to 11% (PDF) official
- Hawaii Department of Taxation: general excise tax, a tax on the business with no state sales tax or VAT official
- County of Kauaʻi: county transient accommodations tax (3%) official
- Hawaii Guide: 2026 hotel and vacation rental taxes