Thinking about hosting guests on the Big Island? One missed form or zoning mistake can shut your operation down and cost you. If you own or plan to buy a short‑term rental in Hawaii County, the rules can feel complex. This guide simplifies what is allowed, how to register, what taxes to file, and the on‑site standards you must meet. Use it as a working checklist so you can host with confidence. Let’s dive in.
What is allowed where
Hawaii County regulates short‑term vacation rentals under Ordinance 2018‑114, often called Bill 108, and its implementing Rule 23. The Planning Department runs the program and issues registrations and Nonconforming Use Certificates.
Unhosted rentals and zones
Unhosted whole‑home rentals are generally allowed in resort, hotel, commercial, and some multi‑family commercial areas, including designated resort nodes. They are not allowed in most single‑family residential and many agricultural zones unless the property has a valid Nonconforming Use Certificate that predates the ordinance.
How to confirm a property’s status
Do not assume a residential home can be rented short term. Use the property’s TMK and consult the County’s STVR resources to check zoning and application requirements. You can review forms, Rule 23 references, and contact details on the County’s Short‑Term Vacation Rentals page at the Hawaii County Planning Department. Start with the Planning Department STVR page.
Required registrations and taxes
County registration and NUCs
Qualifying rentals must register with the Hawaii County Planning Department using the STVR application packet and Statement of Compliance. If a property operates in a zone that does not allow new unhosted rentals, it must hold a Nonconforming Use Certificate and keep that certificate current. Fees and renewal intervals can change, so confirm the current schedule with Planning before filing.
State and county taxes
You must register with the Hawaii Department of Taxation for both the Transient Accommodations Tax and the General Excise Tax, then file periodic and annual returns. The County portion of TAT is handled through the state filing process. Review filing forms and instructions through DOTAX, and check the County Finance page for how the county portion is calculated and remitted.
- Review TAT and GET forms and filing steps through Hawaii DOTAX forms and guidance.
- See county TAT procedures on the Hawaii County Finance TAT page.
State lawmakers approved a tourism “green fee” that will increase the TAT burden on stays beginning in 2026. Monitor official guidance as the change is implemented and adjust your pricing and disclosures accordingly. Read an overview of the change.
Managers, platforms, and reporting
If you use a property manager or a booking platform that collects rent, confirm they comply with Rental Collection Agreement rules and reporting. Owners remain responsible for accurate filings. See DOTAX’s overview of RCA requirements and platform reporting.
On‑site and advertising rules
Reachable person requirement
For unhosted rentals, you must name a reachable person who lives in Hawaii County. This person must be available by phone for guests, neighbors, and County officials, and able to respond quickly as required by current rules. Confirm exact response times in the latest registration packet.
What to post and what to include in ads
Post your registration or NUC number, the owner or reachable person’s name and phone, and house rules prominently inside the unit. Every print and online listing must display the STVR registration or NUC number. State tax rules also expect your GET and TAT numbers to appear on listings. Authorities regularly check listings for compliance.
Good‑neighbor standards to include
Set quiet hours, commonly 9:00 p.m. to 8:00 a.m., and require parking only in approved on‑site spaces. Do not allow commercial events without special permits. Add these standards to your guest materials and rental agreement.
Safety and building approvals
An STVR must be in a dwelling with final building, electrical, and plumbing approvals. Provide smoke alarms, carbon monoxide detectors where fuel‑burning appliances are present, fire extinguisher(s), safe egress, and posted evacuation instructions per applicable codes. For device basics, see this overview of Hawaii smoke and CO detector requirements. Check with the County Building Division for specific approvals.
Enforcement and risks
Operating without required registration or outside allowed zones can trigger warnings, daily fines, cease‑and‑desist orders, and even liens for unpaid penalties. Investigators use listings, neighbor complaints, and tax records to find violations. If your right to operate depends on a Nonconforming Use Certificate, track renewal deadlines and ownership change rules closely. Missing a renewal or failing to notify Planning after a sale can cause loss of the right to operate.
Step‑by‑step compliance checklist
Use this list to set up or audit your Big Island STVR. Keep documents and receipts organized for renewals.
Pre‑purchase or pre‑listing
- Verify zoning for the TMK and whether unhosted rentals are allowed. If a listing claims an existing NUC, obtain copies and check renewal history. Start with the County Planning STVR resources.
Registration and permits
- Complete the County STVR application packet with site plan, TMK, owner and reachable person contacts, proof of taxes, and building approvals. If applicable, file or renew the NUC. Confirm current fees with Planning and keep receipts.
Tax compliance
- Register for GET and TAT, obtain license numbers, and file periodic TA‑1 and annual TA‑2 returns as required. Follow County TAT guidance for the county portion. Review forms via DOTAX and procedures on the County Finance TAT page. If a manager or platform collects rent, confirm compliance with DOTAX RCA rules.
On‑site setup
- Post your registration or NUC number and reachable person contact inside the unit. Include quiet hours, parking rules, trash instructions, and emergency procedures. Install and maintain smoke and CO detectors where required, fire extinguisher(s), and clear egress routes.
Advertising and guest materials
- Include your STVR registration or NUC number and required tax numbers on every listing. Draft a rental agreement and guest packet with Good‑Neighbor rules, parking and trash details, emergency contacts, and evacuation info.
Recordkeeping and response
- Keep copies of your registration, NUC, permits, tax licenses, filings, guest logs, and any incident records. Ensure your reachable person can respond 24/7 by phone and as quickly on site as the County requires.
If you receive a complaint or notice
- Respond immediately, document actions, and correct issues. For citations or cease‑and‑desist notices, contact Planning for next steps and consider speaking with local counsel if needed.
Watch upcoming changes
Hawaii County is actively reviewing short‑term rental impacts, including surveys and economic studies. Watch Planning announcements for potential rule updates. You can follow County news on short‑term rental studies and outreach.
The state’s tourism “green fee” is slated to increase TAT beginning in 2026. Keep an eye on official guidance so your pricing and disclosures match new requirements. See an overview here.
Ready to evaluate a property or tighten up your compliance plan on the Big Island? Let’s talk through zoning, permits, and the steps that protect your income and reputation. Reach out to Nate Gaddis for local guidance aligned with your goals.
FAQs
What is an STVR in Hawaii County and where are they allowed?
- Short‑term vacation rentals are regulated by Hawaii County under Bill 108 and Rule 23. Unhosted rentals are generally allowed in resort, hotel, commercial, and some multi‑family zones, and not in most single‑family or agricultural areas without a valid NUC.
How do I check if a property has a valid NUC on the Big Island?
- Ask for the current NUC, check renewal history, and verify with the Planning Department. Begin with the County’s STVR resources page.
What taxes do Big Island vacation rentals owe and how often?
- You must register for and file GET and TAT with DOTAX. File periodic TA‑1 returns and an annual TA‑2. The county portion of TAT is handled through the state process, per County Finance guidance.
What must appear on my online STVR listings to be compliant?
- Include your STVR registration or NUC number on every listing. State tax rules also expect your GET and TAT numbers to appear. Authorities monitor listings for these disclosures.
What quiet hours and parking rules should I provide to guests?
- Quiet hours commonly run 9:00 p.m. to 8:00 a.m. Guests should park only in designated on‑site spaces. Do not allow commercial events without proper permits.
What happens if I miss a NUC renewal or after I buy a property with a NUC?
- NUCs are time‑limited and require renewal. Missing deadlines or failing to notify Planning after ownership changes can result in loss of the right to operate. Confirm current rules in County materials before closing or renewing.
