Rental Rules by City / Hawaii / Kauai
Kauai short-term rental rules & tax calculator
📋 The Basics
- Can I rent my place short-term here?
- Only in some areas
- Do I need a permit?
- Only in Visitor Destination Areas, or with an old Nonconforming Use Certificate. No new ones outside VDAs.
- What taxes do I pay?
- Total about 18.5%. Check your Airbnb payout report to see which ones Airbnb collects; you pay the rest yourself.
Your 3 steps to be legal
- Check if you're in a VDA.
- Get Hawaii GET and TAT licenses.
- Register with the County (or renew your certificate yearly).
⚠️ Biggest risk: Buying outside a VDA expecting to start a new vacation rental.
Words confusing? See the glossary. Details and official sources are below.
Tax calculator
Rates used: Hawaii state TAT 11% + County TAT 3% + Hawaii GET + county surcharge 4.5% = 18.5%. Mandatory cleaning fees are included in the taxable total. 18.5% (GET up to 4.712% if visibly passed on). Kauai County TAT is 3% of gross rental proceeds.
What Airbnb collects: Verify in payouts: Airbnb collects some Hawaii taxes, but you remain responsible for GET/TAT licenses and filings.
Advanced details (laws, fees, sources)
Rules
| Where allowed | Single-family vacation rentals are allowed in Visitor Destination Areas (register with the County Finance Director). Outside VDAs, only homes with a Nonconforming Use Certificate (operating before March 7, 2008) may rent; no new ones. |
|---|---|
| Annual renewal | Certificate holders renew yearly with valid GET and TAT licenses, prior-year tax returns, a safety info sheet and a dated sign photo. |
| Advertising | Ads must show the certificate number and a 24/7 on-island contact, and disclose tsunami evacuation zone location. |
| Fees | Verify the current renewal fee with the Planning Department. |
Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.
Sources
Free tools
Free "Is my rental legal?" checklist · Free tourist tax calculator
Rules can change
Kauai's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.
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Rules, tax rates and Airbnb/Vrbo policies can change without warning, and hosts who miss a change can be fined. Get alerts when your city, county or state changes, deadline reminders, a pending-bill watch list and a monthly host brief (even in quiet months: "we checked on [date]; no changes"). Compare plans.
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Not legal or tax advice. Last verified Oct 24, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.