What taxes apply to Honolulu hotels?

Oahu lodging carries a combined rate near 17.962%: Hawaii's 10.25% Transient Accommodations Tax, the 3% Oahu county surcharge on accommodations, and the 4.712% General Excise Tax.

Why is the GET rate 4.712% and not 4.5%?

Hawaii's base GET is 4%, plus a 0.5% Oahu county surcharge for 4.5%. Because businesses may pass the tax through and the GET applies to the tax itself, the effective visible rate works out to 4.712%.

Are resort fees taxed too?

Usually yes. Mandatory resort fees are generally subject to the same taxes as the room rate, so your final bill may be higher than the room rate alone suggests.

Does this tax apply to short-term rentals?

Yes. Legal short-term and vacation rentals on Oahu owe the same TAT, county surcharge, and GET as hotels, though enforcement and licensing rules differ.

Is the 17.962% rate fixed?

It reflects current Hawaii and Honolulu rates, but TAT, county surcharges, and GET can change by legislation. Treat the total as an accurate estimate of the typical Oahu hotel tax burden.

Honolulu Hotel & Occupancy Tax Calculator

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Calculate your Honolulu hotel taxes

A Honolulu hotel night costs noticeably more than the advertised rate once Hawaii’s lodging taxes are added. This tool computes the combined Oahu rate of 17.962% and breaks it into its three components so you can see exactly where the money goes.

How it works

Three taxes stack on the nightly room charge:

TAT (state)        = rate * 0.1025
Oahu surcharge     = rate * 0.03
GET (Oahu)         = rate * 0.04712
combined per night = rate * 0.17962
total tax          = combined per night * nights
grand total        = (rate * nights) + total tax

The Transient Accommodations Tax and the Oahu county surcharge are lodging-specific, while the General Excise Tax applies broadly to Hawaii business activity and is typically passed through to guests.

Tips and example

A $280 room for 4 nights has a room subtotal of $1,120. The combined tax is 1120 * 0.17962 = $201.17, for a grand total of about $1,321.17. Per night, that is roughly $50.29 in tax on top of the $280 rate.

Budget for resort fees and parking on top of this, since both are common in Waikiki and often taxed as well.