Rules every off-island Hawaiʻi owner should know

Owning in Hawaiʻi from the mainland comes with a few rules that surprise people. This is an overview, not legal or tax advice.

An on-island agent for rentals

Hawaiʻi's residential landlord-tenant code requires landlords who live off-island to designate an agent on the same island as the property, as HiCoastal explains in its guide for mainland owners (HRS 521-43(f)). A property manager often fills this role.

GET and TAT

Rental income from Hawaiʻi property is subject to state income tax and the general excise tax (GET). Rentals shorter than 180 consecutive days are transient accommodations and also owe the transient accommodations tax (TAT), according to the Hawaiʻi Department of Taxation. The state's TAT brochure lists the rate at 11 percent beginning January 1, 2026. Counties add their own TAT.

County short-term rental rules

Each county sets its own zoning, permit and operating rules for short-term rentals. Check with your county before you list a home for short stays.

If the home is not rented

If you're not renting, you won't owe GET or TAT on rentals, but insurers may still ask about vacancy and inspection frequency. Regular home watch reports help.

Confirm your situation with a Hawaiʻi tax professional or attorney.