
Hawaii is one of the most regulated short‑term rental (STR) markets in the United States. After years of debate about housing scarcity, overtourism, and land-use limits, the state has now made it clear that counties can phase out vacation rentals over time. That single shift, paired with county-by-county zoning and operating codes, has reshaped what’s legal, where STRs can operate, and how professional operators need to run their businesses in 2026.
This guide will walk you through the policy context, statewide tax and display rules, and the exact contours of county enforcement across Oʻahu, Maui, Hawaiʻi Island, and Kauaʻi. It will also highlight the operational implications for professional teams running legal STRs at scale.

Hawaii’s land base is constrained. That reality, combined with intense visitor demand, has put pressure on housing stock and infrastructure. Policymakers responded by pushing short-term rentals (STRs) into resort areas and regulating residential activity more tightly. In 2024, the state codified counties’ authority to amortize and phase out STRs, which Maui has already used to schedule a large reduction of apartment‑district vacation rentals by the end of the decade — its Bill 9 will phase out Minatoya TVRs (transient vacation rentals) in apartment-zoned districts.
Hawaii also regulates noise at the state level through its noise pollution laws and Department of Health rules, which set maximum permissible sound levels by zoning district. Counties then layer their own noise and nuisance ordinances on top of those baselines and can use late‑night noise and party complaints as grounds for STR enforcement.
The result is a patchwork of local laws that demand careful, property‑by‑property diligence before you list or renew.
The policy arc accelerated after state leaders tied rental growth to overtourism and housing constraints. In May 2024, the Legislature passed Act 17 (formerly SB 2919), which empowers counties to regulate “time, place, manner, and duration” of STRs, and explicitly authorizes amortization and phase‑outs.
Courts have also shaped the boundaries on Oʻahu. Honolulu’s 2022 law increased minimum stays from 30 to 90 days outside resort zones (although this only applies to new or non-grandfathered properties).
Separately, the Hawaiʻi Supreme Court upheld restrictions on agricultural lands, confirming that farm dwellings in the state agricultural district cannot be used for STRs.
Even though zoning, permitting, and operating conditions are county-controlled, several statewide requirements apply to nearly every operator.
Hawaii’s state TAT is 10.25% and applies to stays of less than 180 consecutive days under HRS §237D. The TAT applies to gross rental proceeds. Counties may impose a county TAT in addition to the state TAT. The Department of Taxation has additional information on rate details, registration guidance, and advertising rules.
A critical nuance for operators: counties often use much shorter minimums than 180 days when defining STRs for land‑use purposes. It’s common to see 30–90 day cutoffs used for zoning and enforcement, which is separate from state tax definitions.
Hawaii taxes gross receipts through the GET. The statewide rate is typically 4%, with county surcharges that bring the effective rate in many areas to 4.5%. GET is collected in addition to TAT. Registration is required to obtain a GET license number.
Airbnb and Vrbo may collect and remit TAT and GET on your behalf in certain cases, but you remain responsible for correct registration, county permitting, and compliance with state advertising rules.
Hawaii requires TAT numbers to appear in all advertisements, including online listings, and many counties require local permit numbers as well. Failure to display your TAT ID can trigger fines that escalate for repeat offenses.

In Honolulu, short-term rentals outside of designated resort areas are subject to a minimum 90-day rental period, a rule established by Ordinance 22-7 (Bill 41, 2022). Existing rentals that were operating under a 30-day minimum when the ordinance was enacted are 'grandfathered' and exempt from the new 90-day requirement, which applies only to new or non-grandfathered properties.
Beyond the minimum stay, the Land Use Ordinance also dictates various operational requirements for short-term rentals. These include limiting occupancy based on the number of sleeping rooms, maintaining a guest registry, providing an in-unit binder with emergency and neighborhood information, and restrictions on signage and guest gatherings. Noise, parking, and traffic complaints from neighbors are a key trigger for investigations, and Honolulu now offers an online complaint form that residents can use to report suspected illegal or nuisance STRs via its short-term rental FAQ page.
Additionally, Honolulu has implemented a specific, higher property tax classification for "Transient Vacation Units." This tax rate falls between the lower rate applied to residential properties and the higher rate for hotels. The residential tax rate for non-owner-occupied properties is $4 per $1,000 of assessed value, while hotels are charged $13.90. The tax for short-term rentals is tiered: properties valued up to $800,000 are taxed at $9 per $1,000, and those valued above that threshold are taxed at $11.50 per $1,000.
As noted earlier, Maui’s council approved Bill 9 which phases out approximately 7,000 transient vacation rentals in apartment‑zoned districts (“Minatoya list” properties) on a defined schedule: Jan 1, 2029 for West Maui and Jan 1, 2031 for the rest of the county.
The following are unaffected by this: hotel‑zoned units, timeshares, licensed Short‑Term Rental Homes (STRHs) in single‑family zones, and permitted B&Bs all remain subject to existing caps and conditions.
Maui County has established "quiet enjoyment" standards for Short-Term Rental Homes (STRHs) that directly influence property management. These standards require:
Repeated violations of quiet hours, noise limits, or parking rules can be used as grounds to deny, revoke, or decline renewal of STRH permits. Detailed conditions are available in Maui County Code §19.65.030.
Hawaiʻi County's regulation of STRs is governed by Ordinance 2018‑114, also known as "Bill 108." This legislation permits STRs in specific zones, including resort, hotel, and certain commercial or multifamily districts. However, it generally bans STRs in most residential and agricultural areas unless the property has a grandfathered status, requiring a Nonconforming Use Certificate (NUC). The Planning Department, through Rule 23, details the processes for registration, renewals, and other procedural matters.

Kauaʻi has long used a Visitor Destination Area (VDA) model. STRs are largely confined to designated visitor districts, and for those outside of these districts, legal operations depend on pre‑2008 nonconforming use certificates. The code also requires a posted permit/registration number and a 24/7 local contact.
Transparency is a core theme in Hawaii’s short-term rental laws. State tax IDs must be displayed in advertisements, and counties often require listings to include local registration numbers. Operators in Honolulu must have in‑unit binders and guest registries, and those in Maui need to post house policies and have signed acknowledgements for STRHs.
If you’re operating or considering a presence in Hawaii, approach each property like a compliance project with a defined scope and record of proof.
Hawaii short‑term rental laws in 2026 reflect a durable policy choice: concentrate vacation rentals in resort and visitor districts, protect neighborhoods, and give counties explicit tools to retire STRs from residential zones.
The market is still strong where STRs are legal, but compliance is the business model. Keep one eye on county councils and the other on your operations playbook. The teams that document well, respect local rules, and resolve issues before they escalate will continue to deliver great stays across the islands.
Land‑use constraints, housing scarcity, and overtourism concerns drive a policy preference to concentrate STRs in resort areas.
Outside of resort zones, Oʻahu generally requires a 90‑day minimum rental term, with legacy protection for certain 30‑day rentals that were operating at the 2022 law’s effective date. Oʻahu also prescribes operating standards and steep penalties for illegal listings.
This article is intended for informational purposes only and does not constitute legal, tax, or compliance advice. Regulations change and local interpretations vary. Always consult official county and state sources and seek advice from qualified counsel or tax professionals before making operational decisions.