O’ahu Short-Term Rental Regulations
CITY AND COUNTY OF HONOLULU STR REGULATIONS
Please see OSTRA’s Registration & Renewal Checklists under Quick Reference Links. These checklists are intended to supplement the DPP (Department of Permitting and Planning) instructions.
The following includes certain information directly from the DPP website:
What is a short-term rental?
Short-term rentals (STRs) are also known as vacation rentals, and are lodgings that provide guest accommodation for less than 30 consecutive days. In order to preserve housing for long-term residents, STRs are only permitted in resort-zoned areas and a couple of specific apartment-zoned areas.
There are two types of STR:
- Bed and breakfast homes (B&Bs) – The homeowner or permanent resident is present during the transient stay. Up to two rooms may be rented, with a maximum of two adult transient occupants per room.
- Transient vacation units (TVUs) – Commonly known as whole home or unhosted rentals. A maximum of two adult transient occupants are allowed per room.
Who needs to register?
The owner or operator of a less than 30-day rental must register each unit they are renting for less than 30 days. The exceptions are: 1) Existing NUC holders do not need to register under the new registration system. Current NUC holders must renew their NUCs as usual in 2022 and annually between September 1 and October 15 thereafter. 2) Hotels and time sharing units (defined in the Land Use Ordinance Sections 21-10.1 and 21-5.640, respectively).
How can I verify that I am allowed to rent for less than 30 days?
Certain short-term rentals properties are eligible and required to register under Ordinance 22-7 . The following is a map showing eligible properties: TVU Eligibility You can call the Department of Permitting and Planning (DPP) at (808) 768-STVR (7887) or you can submit a zoning verification request. The research fee is $150 (for each tax map key), or $300 (for each tax map key) for confirmation of a nonconforming status.
How do I Register or Renew?
If eligible, use the following link to register your property: Registration Link. Registered TVUs and B&Bs must renew annually no more than 3 months prior and no less than one month prior to expiration of the registration. If you renew late, you will not receive a refund of the renewal fee and be required to re-register. Here is the Renewal Link.
Who is Registered?
The DPP recently released it’s STR Compliance Map that includes properties issued a STR Notice of Violation or Order, and properties legally registered to operate as a short-term rental.
What are NUCs?
“Grandfathered” STRs that have been in operation since prior to October 22, 1986, and were issued a nonconforming use certificate (NUC), must renew their NUC every year to continue operating. NUC RENEWAL is between September 1 and October 15 of every year. The renewal process must be completed by October 15th each year. Failure to comply with the due date will result in the automatic loss of the NUC. New NUCs are not being issued.
What are the requirements if I rent for a minimum of 30 days?
Ordinance 22-7 changed the definition of short-term from 30 days to less than 90 days. However, there has been a temporary injunction against this change. HLSTRA (Hawai’i Legal Short-term Rental Alliance) is pursuing a permanent injunction. There are currently no registration requirements for those not renting short-term.
How are STR Property Taxes Determined?
Hotels and time sharing units (defined in the Land Use Ordinance Sections 21-10.1 and 21-5.640, respectively) are classified as “Hotel/ Resort” for property taxes. Per Ordinance 22-5, a new TVU (Transient Vacation Unit) classification is established for STRs required to register and NUCs.
What to Know if Buying or Selling Short-Term Rental Property
Anyone selling real property must provide the buyer with a short-term rental disclosure form stating whether the property may be legally used for STRs. The STR must be registered to be in compliance with law. NUCs “run with the land” and are transferable as long as the new Owner follows certification
Link to Department of Permitting and Planning Short-term Rental information: https://www.honolulu.gov/dpp/permitting/short-term-rentals.html
QUICK REFERENCE LINKS
- Department of Permitting and Planning STR Information
- DPP Phone Number: (808) 768-STVR (7887)
- Register an eligible property
- OSTRA’s Registration Checklist
- OSTRA’s Renewal Checklist
- NEW: STR Compliance Map
- General Excise Tax Information
- Transient Accommodation Tax Forms
- O’ahu Transient Accommodation Tax Information
- Information on new annual NUC renewal (effective 9/1/24)
STATE OF HAWAII STR REQUIREMENTS & TAXES
If you rent out real property located in Hawaii, you are subject to Hawaii income tax and the general excise tax (GET). If you rent out a real property located in Hawaii for less than 180 days, you are subject to Hawaii Transient Accommodation Tax (TAT). Properties in Honolulu County (island of O’ahu) rented for less than 180 days are also subject to the O’ahu Transient Accommodation Tax (OTAT). Here are some helpful links for more information:
FAQS ABOUT REGULATIONS
If the City/County allows STRs but my HOA doesn’t, can I still host?
No, you are always subject to your HOA/AOA rules & regulations.
Do I still have to file taxes if the platforms remit them for me?
You will need to remit taxes (GE, TAT & OTAT) on any rentals that the platforms do not remit on. You will also be responsible for filing the General Excise Reconciliation and the Transient Accommodation Reconciliation annually. See the Hawaii Tax Website for more information or consult with your tax accountant.
What is considered a short-term rental?
Ordinance 22-7 changed the definition of short-term rental from less than 30 days to less than 90 days. However, HLSTRA has filed a successful temporary injunction against this. They are currently pursuing a permanent injunction.
Is my rental legal for renting short-term if I’ve been paying Transient Accommodation taxes?
If you are not legal per the regulations described above, paying taxes doesn’t make you legal.
When did it become illegal to rent my property short-term?
Unless your property was issued a non-conforming use certificate (not issued since the 1990’s) or your property is in a building that meets the definition of a “hotel” per the Land Use Ordinance, your property has never been legal to rent short-term.