Honolulu Short-Term Rental Regulations
| Permit | ✓ Required — Bed and Breakfast Home (B&B) Registration ($1,000) — See below for other permit types |
| Primary Residence | Varies by permit type |
| Annual Day Limit | No limit — 29 nights or fewer per stay |
| Tax Rate | 17.75% |
| Max Penalty | $1,000 per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
- Bed and Breakfast Home (B&B) Registration — You live in the property and rent part or all of it ($1,000)
- Transient Vacation Unit (TVU) Registration — Not owner-occupied; Resort-zoned areas and specific apartment-zoned areas only ($1,000)
Bed and Breakfast Home (B&B) Registration
| Fee | Amount |
|---|---|
| Initial cost | $1,000 |
| Renewal | $500 / 1 year |
The property must be your primary residence. This means investment properties are not eligible for this permit type.
Transient Vacation Unit (TVU) Registration
| Fee | Amount |
|---|---|
| Initial cost | $1,000 |
| Renewal | $500 / 1 year |
This permit type does not require primary residence. Zoning restriction: Resort-zoned areas and specific apartment-zoned areas only.
Application Process
Online via HNL Build portal; submit Statement of Compliance and required documents; license issued upon approval
Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Honolulu County Transient Accommodations Tax (OTAT) | 3% | City of Honolulu |
| Hawaii State Transient Accommodations Tax (TAT) | 10.25% | Hawaii State |
| Hawaii General Excise Tax (GET) | 4.5% | Hawaii State |
Combined rate: 17.75% of gross rental income.
Collection: Self-remit: operators pay city TAT monthly to director of budget and fiscal services; state TAT self-remit to Hawaii Department of Taxation
Filing: Monthly by the 20th of each month; quarterly or semiannual with director approval
Rental Limits
Honolulu does not impose an annual cap on the number of nights you can rent. Each individual stay must be 29 nights or fewer per stay.
Occupancy & Density Limits
Up to 2 rooms; maximum 2 adult transient occupants per room
Zoning & Restrictions
Owner-occupied: Resort-zoned areas and specific apartment-zoned areas only. Permitted only in resort-zoned areas and specific apartment-zoned areas; prohibited elsewhere to preserve long-term housing
Penalties for Non-Compliance
Failure to obtain registration is a civil violation punishable by up to $1,000 per violation; violations appealable to director within 30 days
Compliance Checklist
Follow these steps to legally operate a short-term rental in Honolulu:
- Determine your permit type. Honolulu has 2 permit types. Identify which applies to your property (Bed and Breakfast Home (B&B) Registration, Transient Vacation Unit (TVU) Registration).
- Apply for your STR permit. Submit application + $1,000 fee. See permit types above to determine which applies.
- Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
- Collect and remit taxes. 17.75% on all bookings.
- Renew annually. $500 renewal fee.