Right to Sublet
Unless agreed to otherwise in writing, tenants in Hawaii may sublet their rented property without the consent of the landlord. However, this does not apply to properties administered or owned by the state or a county. Additionally, the original lease may require the landlord’s consent prior to subleasing the property.[1]
Tenants that need approval from their landlord may want to use a Landlord Consent Form.
Short-Term (Lodgings) Tax
Short-term rental laws and tax rates in Hawaii are complex and currently evolving. Ordinance 22-7, passed in 2022, made it illegal to operate short-term rentals (of 30 to 90 days) outside of resort zones. Recently, however, a judge ruled that existing operators may continue while the law is reviewed.[2]
Statewide, a Transient Accommodations Tax is charged at a rate of 10.25% on rentals of less than 180 days.[3] Each county (island) may levy an increased Transient Accommodations Tax in addition to the statewide General Excise Tax of 4.5%.[4] Some counties may require a permit, increasing the cost of operating short-term rentals.[5]