Hawaii County

Hawaii County strictly regulates Short-Term Vacation Rentals (STVRs) to specific resort and commercial zones; new STRs are generally prohibited in residential and agricultural zones. Hosts must register with the Planning Department, pay a one-time $500 fee, and remit a local 3% HCTAT in addition to State TAT and GET taxes.

To host an Airbnb in Hawaii County (the Big Island), you first need to check if your property is in a 'permitted' zone like a resort area; most regular residential neighborhoods are banned for new STRs. You must register with the County Planning Department, notify your neighbors by mail, and post your registration number on your listing. Additionally, you are responsible for paying three different taxes: the State's General Excise Tax (GET), the State's Transient Accommodations Tax (TAT), and the County's own 3% local tax (HCTAT).