The taxes, line by line
| Tax or fee | Rate | Applies to / notes | Source |
|---|---|---|---|
| Hawaii transient accommodations tax (TAT) | 11% (from Jan 1, 2026) | Gross rental proceeds; was 10.25% before 2026 | [1] |
| Oahu transient accommodations tax (OTAT) | 3% | In addition to State TAT | [2] |
| Hawaii general excise tax (GET) | Applies (rate set by State/county) | See the Department of Taxation | [3] |
Who collects it (and what's still on you)
- Cash-basis timing: proceeds received on or after January 1, 2026 are taxed at 11%, even for stays booked earlier. Most taxpayers are presumed cash-basis.[1]
- Passing it on: the rate applies whether or not you pass the tax on to guests.[1]
- Zoning first: Honolulu limits where and how short-term rentals can operate. Confirm your property's status with the Department of Planning and Permitting before taking bookings.[4]
A real booking, worked out
Say you list at $200 a night for 3 nights with a $100 cleaning fee: a $700 subtotal. Airbnb's fee and the lodging taxes are separate things. Airbnb's single host fee is 15.5% of your nightly price and fees, and taxes aren't part of that fee base, so the guest pays taxes on top while your payout is set by the platform fee.
| Booking line | Airbnb (15.5% host fee) | Vrbo (12% from Oct 29, 2026) |
|---|---|---|
| Your subtotal (rent + cleaning) | $700.00 | $700.00 |
| Platform host fee | −$108.50 | −$84.00 |
| Your payout | $591.50 | $616.00 |
| Lodging taxes on top for the guest (if the full $700 is taxable) | $98.00 | $98.00 |
Taxes use the rates in the table above, plus GET, not included here. What counts as taxable (cleaning fees, platform service fees) is set by each agency, so treat this as an estimate. Run your own numbers in the Airbnb fee calculator or the Vrbo 12% calculator.
Holiday-season host prep for Honolulu
Beach days mean towel churn. Stock bath and beach towels for a full house plus a spare set so laundry never blocks check-in. Our Airbnb sheets & towels linen kit lists what to buy, how many and when to skip (that page contains affiliate links). Getting ready for cold snaps? See the winter-ready rental checklist.