Hawaii Unit Owner Registration Identification Numbers and Taxes

Transient Accommodation Tax on Resort Fees

In May, Hawaii became the first U.S. state to implement a climate impact fee—an additional tax on tourists designed to support climate resiliency and environmental stewardship across the islands.

As part of this initiative, Act 96—also known as the nation’s inaugural “Green Fee”—will increase the State of Hawaii’s Transient Accommodations Tax (TAT) by 0.75%, raising the total rate to 11%, effective January 1, 2026, according to a press release from Governor Josh Green’s office.

Beginning on that date, the new 11% TAT rate will apply to all reservations—both existing and new—at all Aqua-Aston properties.
For more information, the Office of the Governor has published the official notice online: Senate Bill 1396.

County of Kauai Transient Accommodation Tax

The County of Kauai has implemented a County transient accommodations tax of 11%. The Kauai County TAT is effective for all bookings made on or after January 1, 2026.

County of Maui Transient Accommodation Tax

The County of Maui has implemented a County transient accommodations tax of 11%. The Maui County TAT is effective for all bookings made after October 5, 2021 for stays commencing on or after January 1, 2026.

County of Hawaii Transient Accommodation Tax

The County of Hawaii has implemented a County transient accommodations tax of 11%. The Hawaii County TAT is effective for all bookings made after December 10, 2021 for stays commencing on or after January 1, 2026.

City and County of Honolulu Transient Accommodation Tax

The City and County of Honolulu has implemented a County transient accommodations tax of 11%. The Honolului County TAT is effective for all bookings made after December 10, 2021 for stays commencing on or after January 1, 2026.

Hawaii Unit Owner Registration Identification Numbers