Transient Accommodation Tax (TAT) Support
STATE
Gross rental proceeds earned in Hawaii for rentals with durations shorter than 180 consecutive days, is required to be reported on a periodic and annual transient accommodation tax (TAT) returns with a tax rate of 10.25%. The tax is based on gross rental income received and is in addition to any GET liability on the same reported income. The frequency of filing periodic returns (TA-1) depends on the forecasted annual TAT liability for the year.
- Monthly filing if your GET will be > $4,000
- Quarterly filing if your GET will be $2,000-$4,000
- Semi-Annual filing if your GET will be < $2,000
An annual reconciliation (TA-2) also needs to be filed by April 20th after the close of the calendar year.
COUNTY
Counties in Hawaii independently assess an additional county accommodations tax which is paid separately from the state TAT. Each county has instituted a 3% county TAT. Each county TAT follows the deadlines for TAT-1 and TAT-2. The required payments are made electronically on each county’s website, or by using the following payment vouchers::
Hawaii – periodic form HCTAT-1 and annual form HCTAT-2, if applicable
Maui – periodic form MCTAT-1 and annual form MCTAT-5, if applicable
Oahu – no mail-in payment allowed; required online portal payment at OTAT
Kauai – no mail-in payment allowed; required periodic online portal payment at [website: www.hawaiicountiestat.us] and annual form KTAT TA-2
Experienced with TAT registration, reconciling income to report, catching up and filing required TAT returns.
TAT - Q&A
Question: What is a transient accommodation?
Question: What is TAT?
Question: Do I have to pay TAT if I already pay GET?
Answer: Unfortunately, yes. TAT is a separate tax from GET and is for reporting transient accommodation income. You must file both TAT and GET returns and pay TAT and GET.