Hawaii Transient Accommodations Filing Guide
- Sydney Roberts
- Jun 23
- 3 min read
Aloha, vacation rental owners! Whether you’re managing a cozy condo in Kihei or a breezy beach house on the Big Island, you’re probably familiar with Hawaii’s Transient Accommodations Tax (TAT). But between state and county filings, changing rules, and tight deadlines, it can all get a little overwhelming.
That’s where we come in. At Maui Books, we help short-term rental owners like you stay stress-free and fully compliant. Here is your Hawaii Transient Accommodations filing guide!
What Is the Transient Accommodations Tax?
The TAT is a 10.25% state tax on gross rental income—including cleaning fees, resort charges, and any other costs passed to guests. If your guests stay for less than 180 days, this tax applies. It's collected in addition to the General Excise Tax (GET), which most owners already know about.
And here’s the twist: each county also adds its own 3% County TAT, and those filings are completely separate from the state process.
So… What Do You Actually Need to File?
Here’s the breakdown:
🌈 State of Hawaii:
TAT Registration: Required via Form BB-1 (separate from GET).
Periodic TAT Filings (Form TA-1): Monthly, quarterly, or semi-annually depending on how much you earn.
Annual TAT Reconciliation (Form TA-2): Due April 20 each year.
🏝️ County Specific:
Separate 3% TAT: Paid directly to the county. Yep, that’s two tax returns!
County Filings: Each county has its own return form and payment portal.
🔍 Pro Tip: It’s not enough to just collect the taxes—you have to file the returns, even if you made $0 that period.
What’s Changing in 2026?
Starting January 1, 2026, the state will add a new 0.75% “Green Fee” to the TAT, bringing the total state rate to 11%. This new fee helps fund climate resilience, think wildfire prevention, coral reef protection, and beach restoration.
Combined with the 3% county TAT and the GET, the total tax burden on short-term rental income can approach 18-19%, depending on where your property is located.
It’s more important than ever to track your numbers carefully and file correctly (and we can help).
Filing Checklist
Here’s a quick checklist to help you stay on top of your TAT obligations:
✅ Register for TAT and GET (Form BB-1)
✅ File periodic TA-1 and county returns (monthly, quarterly, or semi-annually)
✅ File your TA-2 and county reconciliation form by April 20
✅ Make sure you’re charging the correct tax rates on your invoices
✅ Keep all documentation organized.
💡 Feeling unsure about any of this? That’s what we’re here for! At Maui Books, we specialize in helping vacation rental owners stay on track: with aloha, clarity, and expert care.
How Maui Books Can Help
Our local team knows the ins and outs of TAT, GET, and county requirements, and we’ve helped over 150 clients stay compliant while focusing on what really matters: running a successful business and enjoying island life.
Our Vacation Rental Services Include:
GET, TAT, and County TAT filings
Reconciliation of Airbnb/VRBO income
Income and expense tracking
Easy-to-read reports
Personalized support and aloha-filled communication
🐚 Contact us here to get started or set up a quick call.
Final Thoughts
You didn’t start a vacation rental business to drown in tax paperwork, and you don’t have to. With a little guidance, and maybe a friendly nudge from our team, staying compliant in Hawaii is totally doable. 🌞
Mahalo for reading, and if you know another host who could use a little tax peace of mind, feel free to share this blog with them!
Comments