HCC §2-259
County adds a 3% tax on short-term rentals
Read the official text at hawaiicounty.gov ↗This section creates a 3% county tax on short-term rental income, starting January 1, 2022. The tax applies to gross rental income and fair market rental value as defined by state law. It does not apply to payments from written contracts signed before the tax was established if those contracts do not allow passing on the tax increase.
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The ordinance, as written (Hawaiʻi County) — Tax established
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Pursuant to Part III of Act 1, Special Session Laws of Hawai‘i 2021, a three percent transient accommodations tax is established on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of section 237D-1, Hawai‘i Revised Statutes. This tax shall be levied beginning on January 1, 2022. If the gross rental, gross rental proceeds, and fair market rental value are received as payments beginning in the taxable year in which this tax becomes effective, on written contracts entered into prior to the establishment of this article, and the written contracts do not provide for the passing on of increased rates of taxes, the County transient accommodations tax will not be imposed on the gross rental, gross rental proceeds, and fair market rental value covered under the written contracts. (2021, ord 21-89, sec 2.) 2-259 SUPP. 15 (1-2024) 2-110 ADMINISTRATION § 2-260
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.