Help Center

Read the following FAQs and the TAT brochure (PDF) before contacting your county's TAT office.

What is the Hawaii County Transient Accommodations Tax (HCTAT)?

In lieu of the counties receiving a distribution of transient accommodations tax from the State, Act 1 (1^st Special Session 2021) provided authority for the County to impose a countywide Transient Accommodations Tax. On December 8, 2021, the Hawaiʻi County Council passed Ordinance No. 21-89 (Bill No. 81, draft 2 (2021)), which established a rate of 3 percent (3%) on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawaiʻi Revised Statutes (HRS).

Who has to pay the HCTAT?

The general rule of thumb is that if an individual or an entity pays the State TAT, they will need to pay the County TAT. All operators, plan managers, transient accommodations brokers, travel agencies, or tour packagers within the County must hold State registration in accordance with Sections 237D-4 and 4.5, HRS. This also applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

When is this effective?

The HCTAT became effective as of December 10, 2021, when the bill was signed into law. The HCTAT is levied as of January 1, 2022.

When are payments due?

HCTAT payments must be made according to the same filing frequency and due dates as the TAT (TA-1) periodic filings filed with the State of Hawaiʻi Department of Taxation.

• Monthly filers: Payments are due on or before the 20th day of the following month.
• Quarterly filers: Payments are due on or before the 20th day following the close of the quarter.
• Semiannual filers: Payments are due on or before the 20th day of the calendar month after the close of each six-month period.
• Annual reconciliation returns are due on or before the 20th day of the fourth month following the close of the fiscal year.

If a due date falls on a weekend or holiday, the deadline is extended to the next business day.

The annual reconciliation is due on April 20th, for calendar year filers, or on the 20th day of the fourth month after the fiscal year ending. (E.g., fiscal year July 1, 2022 – June 30, 2023 – annual reconciliation due October 20, 2023).

Can I just make one payment for both the State and County portions?

Unfortunately, the answer is no. Separate payments need to be made to the State Department of Taxation (DOTAX) and to the County Director of Finance (County Director), separately. Act 1 prevented DOTAX from assisting the counties with billing and collection of the County TAT. The County maintains a separate County TAT account for each taxpayer. If a single payment is made to the State that includes both State and County TAT, you will receive a refund of the portion not owed to the State. You must then remit the payment separately to the County.

Do I have to file a separate return with the County of Hawaiʻi?

No, a report filed with DOTAX will be deemed as filed with the County. However, the HCTAT payment must be separately remitted to the County Director. A payment voucher is available online for your use at https://www.hawaiicounty.gov/departments/finance/transient-accommodations-tax-tat.

What happens if I don't pay?

The County Director has the authority to estimate the tax liability of the operator or plan manager. The Director may assess the taxes, interest, and penalty due to the County and make a demand on the payment.

For late payments, the County Director has the authority to collect interest and penalties. Penalties and interest are assessed on any tax that is not paid on time. If the tax is not paid within 60 days of the due date, a penalty of 20% of the unpaid balance is assessed. Interest is assessed at the rate of 2/3 of 1% per month or part of a month on any unpaid taxes and penalty. In addition, if a payment is dishonored, a $20 service fee is assessed.

Important: Payments are applied to fees first, then interest, then penalty, and then the tax.

Can I pass the County Transient Accommodations Tax on to the visitor?

Yes, the HCTAT may be passed on to the visitor.

How do I pay my County Transient Accommodations Tax?

The County of Hawaiʻi accepts HCTAT payments by mail and online.

By Mail:

Mail payment with the payment voucher form to:
County of Hawaiʻi
Hawaiʻi County TAT Office
25 Aupuni Street, Suite 1101
Hilo, HI 96720

Note: Please do not send cash. All checks should be made payable to the “Director of Finance” in U.S. dollars drawn on any U.S. bank. Attach your check to the payment voucher. The following information should be written on your check so payment will be properly credited if the check is separated from the payment voucher form:

• HCTAT
• The filing period
• Your State TAT ID number
• Your daytime phone number

Payment vouchers are available on our website: www.hawaiicounty.gov/tat

Online:

Electronic Funds Transfer (EFT) payments are accepted via the County's online payment portal at https://tat.ehawaii.gov (Go live date January 13, 2025). EFT payments require bank verification, which can take up to 4 days. A $2.50 transaction fee per TA number will be assessed and a $1.00 EFT (Echeck fee) OR 2.5% credit/debit card processing fee will be assessed. If your payment needs to be completed sooner, please remit your payment using another payment method.

**If your EFT (Echeck) account has a debit blocker attached, please provide the following information to your financial institution to authorize your payment:
Company ID: 1990344850
Company Name: HIGOV 8086954620

Taxpayers whose liability for the TAT exceeds $100,000.00 per fiscal year are required to pay tax by EFT. ACH payments made via the County's online payment portal will satisfy this requirement.

How do I register for a County TAT account?

If you are required to pay the State of Hawaiʻi Transient Accommodations Tax, you are also required to pay the County TAT. Your County TAT account is linked to your existing Hawaiʻi State TAT Identification Number — no separate County registration is required for tax purposes. To obtain a State TAT ID, register with the State of Hawaiʻi Department of Taxation in accordance with HRS Sections 237D-4 and 4.5. Once registered with the State, you may begin remitting County TAT payments using your Hawaiʻi TAT ID number.

Effective July 1, 2026, you will be required to register your vacation rental with the County of Hawaiʻi. Additional information will be available closer to the effective date.

How does the County apply my payment to the correct account?

You must include your Hawaiʻi TAT Tax Identification Number when submitting your County payment. This allows the County to properly credit your account.

Why is there a fee to pay my TAT taxes?

Beginning January 15, 2025, the HCTAT office started processing HCTAT payments through a new online payment portal administered by Tyler Hawaiʻi. Tyler Hawaiʻi charges processing fees for electronic payment services, which are assessed at the time of payment and are separate from the tax owed.

How do I file my Annual Reconciliation for HCTAT?

The HCTAT reconciliation process is a manual process. You will need to visit the HCTAT website: www.hawaiicounty.gov/tat and print out the HCTAT-RV (reconciliation voucher) and utilize your State filed form TA-2 (annual reconciliation) information to reconcile your HCTAT payments.

PLEASE NOTE: IF AN ADDITIONAL PAYMENT IS NEEDED BASED OFF OF YOUR RECONCILIATION, PLEASE REACH OUT TO THE HCTAT OFFICE FOR ASSISTANCE.

How do I submit my HCTAT-RV?

If no payment is due, you can simply email or mail your voucher to the HCTAT office. If a payment is due, you can mail your payment along with your HCTAT-RV to the HCTAT office. If paying online, please contact the HCTAT office for assistance.