Hawaii

Hawaii

KEY DEFINITIONS

  • Legal definitions for vacation rentals are determined at the local level. However, for state tax purposes, a vacation rental is defined as a room, apartment, house, condominium, beach house, hotel room, suite, or similar living accommodation rented to a transient person for less than 180 consecutive days. Be sure to check with your local jurisdiction for the specific requirements in your area.

LICENSING REQUIREMENTS

  • Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.

TAX INFORMATION

  • If you rent out real property located in Hawaii, you are subject to Hawaii income tax and the general excise tax (GET). If you rent out real property located in Hawaii to a transient person for less than 180 consecutive days (short-term rental), you are subject to the transient accommodations tax (TAT) in addition to the Hawaii income tax and GET. For example, if you rent out your house for one weekend, the gross rental income is subject to the GET and TAT.
  • For further tax information on vacation rentals, consult the state’s tax guide to renting residential real property.
  • Transient Accommodations Tax Forms

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LEGISLATIVE SESSION

  • The Hawaii State Legislature consists of 25 members in the Senate who serve staggered four-year terms and 51 members in the House of Representatives who are elected every two years.
  • The Legislature convenes annually in regular session at 10:00 a.m. on the third Wednesday in January. Regular sessions are limited to 60 legislative days, and state law requires a recess of at least five days between the 20th and 40th days of the regular session. A special session may be convened by the Governor or at the written request of two-thirds of the members of both houses. The Senate may also convene in special session at the written request of two-thirds of its members to consider judicial appointments.
  • Find Your Legislators
  • General Legislative Information
  • Senate Information
  • House Information

COURT CASES