Hawaii: transient accommodations tax (TAT)
11% state tax plus 3% county tax on the room rate (14%), plus general excise tax.
- Status
- In force
- Current rates since
- 1 January 2026
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- USD
How the Hawaii tax works
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.
Rates
| 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. |
Worked example
Example: Two adults stay 5 nights in a $400-a-night Waikiki hotel room.
Hotel, resort or vacation rental: 11% of the room price + 3% of the room price. US$220 + US$60 = US$280 in tax.
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.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- The general excise tax pass-on (up to 4.712%) and the usual 18.712% total come from a reputable travel guide, not an official page, so the calculator leaves them out.
Work out your Hawaii tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- Hawaii Department of Taxation: Act 96 raises TAT to 11% (PDF) (official)
- County of Kauaʻi: county transient accommodations tax (3%) (official)
- Hawaii Guide: 2026 hotel and vacation rental taxes
Other places in the rest of the world
Kyoto · Tokyo · Japan departure tax · Bali · Bhutan · New York City · New Zealand · Galápagos Islands