KCC §5-4.1
County tax on short-term rentals
Read the official text at ecode360.com ↗This section creates a 3% county tax on money made from short-term rentals, based on state rules. The tax starts as soon as the law is passed.
businesseslandlords
The ordinance, as written (Kauaʻi County) — Tax Established
A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Pursuant to Part III, Act 1, Session Laws of Hawai'i 2021, a three-percent (3.0%) 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 considered levied upon the enactment of this Ordinance.
The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.