Hawaii Vacation Rental Taxes: What Is the GET/TAT and Why Is It on My Bill?
Every Hawaii vacation rental invoice includes a combined guest tax covering the state General Excise Tax (GET), the state Transient Accommodations Tax (TAT), and a county TAT surcharge that varies by island, all shown as a single line on your bill. For Maui properties, that combined rate is approximately 18.71%, made up of the state TAT (11%), the Maui County TAT (3%), and the state GET (4.712%). The tax is calculated on the full nightly rate and any resort fee before a coupon or discount is subtracted, which is why the tax amount can look larger than expected even after a promotional rate is applied.
What the combined GET/TAT tax actually covers
The tax line on a Hawaii vacation rental invoice is actually three taxes combined into one figure: the state General Excise Tax (GET), which Hawaii applies to nearly all business transactions in the state; the state Transient Accommodations Tax (TAT), a tax specific to short-term lodging; and a county Transient Accommodations Tax surcharge, added on top of the state TAT by whichever county the property sits in, whether that's Maui, Honolulu (Oahu), or Hawaii County (the Big Island). KBM shows these as a single combined tax figure on your invoice rather than breaking each piece out separately, since that's how the tax is calculated and charged as one amount.
The Maui example: how 18.71% breaks down
On a Maui property, the combined rate works out to approximately 18.71%, made up of the state TAT (11%), the Maui County TAT (3%), and the state GET (4.712%), which together total 18.712%. Every Hawaii county levies its own county TAT surcharge on top of the same statewide TAT and GET, so the exact combined rate differs slightly for a property on Oahu or the Big Island; KBM doesn't have a published rate for those counties to share here. Your own reservation invoice, available anytime in the Guest Portal, always reflects the correct combined rate for your specific property and island.
Why the tax is calculated on the gross rate, not the discounted price
This is the part that catches most guests off guard: Hawaii tax law requires the combined GET/TAT rate to be applied to the gross amount, meaning the full nightly rate and any resort fee, before a coupon or promotional discount is subtracted. So if a property books at $500 a night with a $50 coupon applied, the tax is calculated on the $500, not the $450 a guest actually pays before tax. It isn't an error or an upcharge on KBM's part, it's simply how the tax is structured under Hawaii law, and it's the single most common reason a guest's tax line looks larger than expected relative to their discounted rate.
Where to see the full breakdown, and what else is on your bill
Every charge on a KBM reservation, the nightly rate, a resort fee where the property has one, the cleaning fee, the Hawaii tax, and a non-refundable damage waiver fee, is itemized line by line on your invoice, viewable anytime through the Guest Portal. KBM does not add any separate booking fee or service fee on top of those itemized charges. If a specific number on your bill doesn't look right, the itemized invoice in your Guest Portal is the fastest way to see exactly how it was calculated.
Tax rates shown here, including the approximately 18.71% Maui example, are current as of publication. Hawaii state and county tax rates can be adjusted by the legislature or county council, so always refer to your own reservation invoice in the Guest Portal for the exact amount charged on your stay.
Frequently Asked Questions
What taxes are charged on Hawaii vacation rentals?
Hawaii vacation rentals are charged a combined guest tax that includes the state General Excise Tax (GET), the state Transient Accommodations Tax (TAT), and a county TAT surcharge that varies by island. For Maui properties, the combined rate is approximately 18.71%. The exact combined rate for Oahu and Big Island properties differs slightly by county and is shown on your reservation invoice.
Why does the tax on my bill look higher than expected after my discount?
Hawaii tax law requires the combined GET/TAT rate to be calculated on the gross nightly rate and resort fee before any coupon or discount is subtracted, not on the discounted price you actually pay. That's the most common reason the tax line looks larger than a guest expects relative to their final rate.
Where can I see an itemized breakdown of my taxes and fees?
Every charge on your reservation, including the nightly rate, resort fee where applicable, cleaning fee, Hawaii tax, and damage waiver fee, is itemized on your invoice in the Guest Portal, viewable anytime. KBM does not add a separate booking or service fee beyond what's itemized there.
Explore Hawaii
- Honua Kai Konea (HKK-334), Kaanapali
- Islands at Mauna Lani (IML-E4), Big Island
- Hawaii vacation rentals
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Have a question we haven't answered here? Visit our Hawaii & Park City vacation rental FAQ.