Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-03
Official source: https://www.hawaii.gov/tax
Tax Breakdown
4%
State Sales Tax
10.25%
Lodging / TOT
Est. Total Tax Burden~18.25%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
Among the most restrictive STR markets in the US. Oahu banned most non-hosted STRs in residential zones (2023). Maui County imposes strict caps and moratoria. Kauai limits STRs to designated resort zones. General excise tax + transient accommodations tax stacks to 18%+.
Major City Rules
4 cities tracked
Honolulu (Oahu)
Highly Restricted
Bill 41 (2022) near-banned unhosted STRs in residential zones. Only B&B hosted rentals allowed in most areas. Fines up to $10,000/day.
Maui County
Highly Restricted
Moratorium on new STR permits since 2018. Existing permits grandfathered. Strict caps by district.
Kauai
Highly Restricted
TVR permits only in designated resort/visitor destination areas. Residential zones effectively banned.
Big Island
Moderate
Less restrictive than other islands but TVR registration required
Housing Market Data — US Census ACS
ACS 5-Year 2022
560,873
Total Housing Units
13.7%
Vacancy Rate
61.8%
Owner-Occupied
38.2%
Renter-Occupied
30,930
Seasonal/Vacation Units
5.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.