Transient Accommodations Tax

Act 1 of the 2021 Special Session passed by the Hawai`i Legislature eliminated the County’s distribution share of the Transient Accommodations Tax (TAT) revenue. The TAT allocation to the County of Kaua`i (“County”) previously provided General Fund revenues with nearly $15,000,000 annually. When the County’s share was suspended during the pandemic, the County utilized its Reserve Fund to balance the budget for Fiscal Years 2021 and 2022. It was imperative that the County fill that revenue gap to avoid the prospect of future financial shortfalls.

Pay TAT Online


Title Description
KTAT-1X Refund Voucher(PDF, 635KB)

Use this form to request a refund for your 

Kauai Transient Accommodations Tax (KTAT)

KTAT TA-2 Annual Reconciliation Voucher(PDF, 142KB)  

Use this form to reconcile your yearly reported

proceeds and payment for KTAT.

Tax Notices

Title Description
Announcement No. 2021-01(PDF, 1MB) Notice of the Kaua'i County Transient Accommodations Tax (KTAT)
Announcement No. 2022-01(PDF, 224KB) Annual Reconciliation for Kaua'i TAT
NEW! Announcement No. 2022-02(PDF, 244KB) New Kaua'i County TAT payment portal takes effect November 1, 2022


1. What is the County Transient Accommodations Tax?

Act 1, in lieu of the counties receiving a distribution from the State, provides authority for a Countywide Transient Accommodations Tax. Bill 2829 establishes Chapter 5, Article 4 within the Kaua`i County Code which implements a County Transient Accommodations Tax. The bill, signed into law on September 16, 2021, has established a rate of 3% on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawai`i Revised Statutes.

2. Who has to pay the County Transient Accommodations Tax?

General rule of thumb is if you pay the State TAT, you will need to pay the County of Kaua`i. This applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

3. When is this effective?

The effective date for the County TAT will be October 1, 2021.

4. When are payments due?

Since the effective date is October 1, 2021, those who pay the State TAT on a monthly basis will also need to remit their first payment to the County on or before November 20, 2021. For quarterly filers, the first deadline covering the period October 1, 2021 through December 31, 2021, will be due on January 20, 2022. The timing of payments will coincide with the State. The first annual reconciliation is due on April 20, 2022, covering the period October 1, 2021 through December 31, 2021. Every annual reconciliation thereafter will cover the entire previous calendar year and will be due on April 20.

5. Can I just make one payment for both the State and County portions?

Unfortunately, the answer is no. Separate payments will need to be made to the State Department of Taxation (DOTAX) and to the County Director of Finance. Act 1 which passed out of the legislature prevented DOTAX from assisting the counties with filling and collection of the County TAT. The County will establish a separate account for each taxpayer. If a single payment is made to include both State and County TAT, you will receive a refund of the portion not owed to the State and will then have to process the payment separately to the correct jurisdiction.

6. Do I have to file a separate return with the County of Kaua`i?

No, a return filed with the State will be deemed as filed with the County. The payment however, will have to be remitted separately to the appropriate taxation office.

7. If I don’t have to file a separate return, how will you know how to apply my payment?

You will be required to include your Hawaii TAT Tax I.D. Number with the payment made to the County. This will allow the County to properly credit your account.

8. What happens if I don’t pay?

The County Director of Finance ("Director") has the authority to estimate the tax liability of the operator or plan manager from any information obtained. The Director may assess the taxes, interest, and penalty due to the County and make a demand on the payment. If there is an intent to evade tax, the tax may be assessed or levied at any time; provided that the burden of proof with respect to the issues of falsity or fraud and intent to evade tax shall be upon the County. For late payments, the County's Director has the authority to collect interest and penalties that mirrors the State TAT calculation.

9. Can I pass the County Transient Accommodations Tax on to the visitor?

Yes, the County TAT may be passed on to the visitor.

10. How do I pay my County Transient Accommodations Tax?

Please click on the link above titled 'Pay TAT Online' There will be no walk-in or mail-in payments accepted at the County. There will be an online portal to pay via credit card (except American Express) or ACH. These will be the only acceptable methods of payment. A convenience fee will be applied to payments made by credit card. There will be no fees assessed for payments made via ACH.