Honolulu (Oʻahu) rental compliance requirements

Plain-language overview of compliance requirements for Honolulu rentals: tax licensing and STR registration.

This page is a simple, plain-language explanation of how Honolulu (Oʻahu)'s rental compliance rules generally work. It does not replace official guidance from the City and County of Honolulu or State of Hawaiʻi and is not legal advice, but it can help you understand what to expect before you start.

Two compliance tracks

Honolulu has two compliance tracks depending on rental length:

Long-term rentals (180+ consecutive days)

Focus is on Hawaiʻi General Excise Tax (GET) compliance for rental income. There isn't a single "long-term rental license" issued by the City for standard 6+ month rentals.

Register for GET license ($20 one-time registration fee)
File periodic and annual GET returns (G-45 / G-49)
Comply with Hawaiʻi landlord-tenant code obligations
Designate on-island agent if owner lives off-island

Short-term rentals (<180 consecutive days)

Must comply with Hawaiʻi GET + TAT (Transient Accommodations Tax) and Honolulu DPP STR registration rules.

Register for GET license ($20 one-time)
Register for TAT ($5 for 1-5 units, $15 for 6+ units, one-time)
Apply for Honolulu DPP STR registration ($1,000 initial, $500 renewal)
Renew STR registration annually
Renew NUC annually if grandfathered (new NUCs not issued)

Key requirements

GET License (All Rentals)

All rental operators must register for a General Excise Tax (GET) license and file/pay GET on gross receipts unless exempt. Registration is done via Hawaiʻi Tax Online / BB-1 with a $20 one-time registration fee.

STR Registration (Short-term Rentals Only)

Honolulu regulates STRs heavily. You generally need to confirm your unit is eligible and/or already legal (e.g., resort areas, valid registrations, or grandfathered NUC). Initial registration fee is $1,000; renewals are commonly $500 annually.

Off-Island Landlord Agent Requirement

If the owner/landlord lives out of state or on another island, the rental agreement must designate an agent on the same island as the unit, as required by Hawaiʻi law (HRS §521-43(f)).

Special considerations

Grandfathered STRs (NUC)

Some STRs operate under Nonconforming Use Certificate (NUC) "grandfathered" status (pre-Oct 22, 1986) with annual renewal; new NUCs are not issued.

STR Rules and Fees

STR rules/fees have been changing recently (including the reported fee increase to $1,000 for initial registrations). Expect continued updates and confirm the current fee at filing time.

No Standard City Licensing Inspection

Long-term rentals don't have a standard "city licensing inspection" program like many mainland rental license programs. Compliance leans on state law and code enforcement when issues arise.

Documents you'll need

Typical documentation requested during the process may include:

GET License / Hawaiʻi Tax ID confirmation
TAT Registration (if operating an STR)
STR Registration Application Packet (if operating an STR)
Nonconforming Use Certificate (NUC) documentation (if grandfathered STR)
Landlord/Agent Disclosure for Off-Island Owners (if applicable)

How we fit into this process

Our role is to make this easier for owners by:

Determining whether your rental is long-term (180+ days) or transient/STR (<180 days) and mapping the compliance track
Setting up GET (and TAT if applicable) registration and filing checklist
For STRs: managing DPP registration/renewal workflow and communications
Ensuring lease includes required on-island agent designation if owner lives off-island
Setting up ongoing filing cadence and tracking renewals

Ready to get started?

We'll handle the Honolulu (Oʻahu) rental compliance process for you from start to finish.

Get Started

This page is for general information only and is not legal advice or official guidance from the City and County of Honolulu or State of Hawaiʻi.