Short-Term Rental Rules in Honolulu, HI (2026): Permits, Taxes and Limits
Short-term rentals in Honolulu are allowed but are subject to specific rules and taxation requirements. Hosts must obtain a General Excise Tax (GET) license and a Transient Accommodations Tax (TAT) license for rentals of less than 180 days [1][2].
Do you need a permit or license?
A General Excise Tax license is required for anyone receiving income from renting real property in Hawaii [2]. A one-time fee of $20 is required at registration for the GET license [2]. Transient Accommodation Tax registration is necessary for anyone renting accommodations for less than 180 days, with a one-time registration fee of $5 for 1-5 units or $15 for 6+ units [1][2].
Taxes
Income from rentals must be reported on the Hawaii individual income tax return [1]. Gross rental income is subject to both GET and TAT when rented for less than 180 days [1]. County-level TAT is also imposed, paid directly to the county [1].
Limits and restrictions
The published rules do not state specific limits on occupancy, noise, parking, or trash; ask the city. Short-term rentals are defined as accommodations rented for less than 180 consecutive days [1].
Penalties
Failure to register for a GET license before engaging in business results in a $500 fine for non-cash-based businesses [1]. Failing to display the TAT license number in advertisements incurs a fine of no less than $500 per day for a first violation [1].
How to apply
To apply for the GET and TAT licenses, complete Form BB-1, available online through Hawaii Tax Online or in-person at a district tax office [1][2].
At a glance
| Topic | What the rules say |
|---|---|
| License Requirements | GET and TAT licenses required for rentals under 180 days [1][2]. |
| Registration Fee | $20 GET; $5 TAT for 1-5 units; $15 TAT for 6+ units [1][2]. |
| Tax Obligations | File GET and TAT returns along with income tax return [1]. |
| Penalties | $500 fine for non-registration; fines for non-display of license number [1]. |
| Application Process | Register via Form BB-1 online or at district tax offices [1][2]. |
FAQ
Do I need to renew my tax licenses?
No, both the GET and TAT licenses require only a one-time registration [2].
What happens if my property manager doesn't file taxes properly?
As the property owner, you are ultimately responsible for all tax filings and payments [1].
Are there occupancy restrictions for short-term rentals?
The published rules do not state this; ask the city.
Running a rental in Honolulu
Permits, taxes and stays are easier to keep straight in one place. Rentology runs short, mid and long-term rentals in one system.
Sources
- Renting Residential Real Property | Department of Taxation (official)
- Licensing Information | Department of Taxation (official)
Last checked: October 18, 2026. This page summarizes rules the government has published. It is not legal advice, and rules change: confirm with the local authority before you list a property.