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

Forms

Title	Description
KTAT-1X Refund Voucher	Use this form to request a refund for your Kauai Transient Accommodations Tax (KTAT).
KTAT TA-2 Annual Reconciliation Voucher	Use this form to reconcile your yearly reported proceeds and payment for KTAT.
KTAT-PV Payment Voucher(PDF, 273KB)	For physical Check payments, taxpayers must print and complete the KTAT Payment Voucher to include with their payment. Check payments received without a Payment Voucher will NOT be processed until required documentation is received. Penalty and interest, if applicable, will be assessed based on the receipt date of the KTAT Payment Voucher.
KTAT Penalty & Interest Waiver Request Form	Use this form to request for waiver of late fees.
Credit Transfer Request	Use this form to request credit transfer.
Filing Adjustment Request	Use this form to request filing adjustment.
Tax ID Adjustment Request	Use this form to request Tax ID adjustment.

KTAT Bulk Filer Program

To register for the KTAT Bulk Filer Program, you must report for two or more TAT Accounts. For submissions through our online payment portal, Tyler Hawai'i, please refer to the Bulk Online Instructions. Taxpayers opting to remit ACH debit payments through interbank transfer must complete steps outlined in the Bulk ACH Debit Payment Handbook. Each option has its own registration instructions and eligibility requirements.

KTAT Bulk Online Payment Instructions(PDF, 871KB)

KTAT Bulk ACH Debit Payment Handbook(PDF, 706KB)

KTAT-2 Bulk Filer Registration(PDF, 172KB)

KTAT-3 Bulk Filer Authorization Form(PDF, 209KB)

Payment Method Summary & Fees

All Bulk Filer payments must be submitted using one of the following methods:

Bulk Online (Tyler Hawaiʻi):
Payments submitted through the County’s online payment portal via Electronic Funds Transfer (EFT), eCheck/ACH, or credit/debit card.
- $2.50 processing fee per transaction, and
- $1.00 per transaction for eCheck/ACH payments, OR
- 2.5% credit/debit card processing fee

Bulk ACH Debit Payment Option:
ACH debit payment from an established banking institution.
No processing fee applies.

Please note: EFT payments require bank verification, which may take up to four (4) business days to complete. Reporting Agents with time-sensitive payments are encouraged to use an alternate payment method.

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
Announcement No. 2022-02(PDF, 244KB)	Kaua'i County TAT payment portal takes effect November 1, 2022
NEW! Announcement No. 2026-01(PDF, 253KB)	New Kaua'i County TAT Payment Portal effective February 1^st, 2026.

FAQs

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 Kauaʻi County Code which implements a County Transient Accommodations Tax. The bill, signed into law on September 16^th, 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, Hawaiʻi Revised Statutes.

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 Kauaʻi. This applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

When did the County Transient Accommodations Tax become effective?

The County TAT became effective on October 1^st, 2021.

When are payments due?

County TAT payments follow the same filing frequency and due dates as your State TAT filings.

Monthly filers: Payments are due on or before the 20th day of the following month.
Quarterly filers: Payments are due on or before the 20th day following the close of the quarter.
Annual reconciliation returns are due on the 20^th day of the fourth month of each year for the prior calendar year.

Do you accept cash payments?

No. The Kaua’i TAT does not have a public facing office to accept cash payments.

Can I mail a check to pay my TAT?

Payments submitted outside of the online portal are generally not subject to processing fees; however, payment processing depends on the date it was received. Checks should be made out to the “Director of Finance”, include the TAT number in the memo section, and mailed to:

County of Kaua’i – Transient Accommodations Tax
4444 Rice Street, Suite A480
Lihu’e, HI 96766

Can I make one combined payment for both State and County TAT?

No. State and County TAT must be paid separately to the appropriate taxing authority.

Payments to the State Department of Taxation (DOTAX) and the County of Kauaʻi Department of Finance must be submitted as separate transactions.

How does the County apply my payment to the correct account?

You must include your Hawaiʻi TAT Tax Identification Number when submitting your County payment. This allows the County to properly credit your account.

What happens if I do not pay or pay late?

The Director of Finance has the authority to assess any unpaid tax, interest, and penalties. Interest and penalties are calculated in accordance with County Code and generally mirror the State TAT penalty and interest structure. Failure to pay may result in collection actions.

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

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

Why is there a fee to pay my TAT taxes?

Beginning February 1^st, 2026, the County of Kaua‘i will process KTAT payments through a new online payment portal administered by Tyler Hawai’i. Tyler Hawai’i charges processing fees for electronic payment services, which are assessed at the time of payment and are separate from the tax owed.

Why did the County of Kaua‘i TAT switch to Tyler Hawai’i?

The transition to Tyler Hawai’i was an administrative decision made by the County of Kaua‘i to support County TAT collection, improve system functionality, and standardize electronic payment processing.

Can I continue using the previous payment system?

No. TAT payments will be transferred to a new online payment portal administered by Tyler Hawai‘i on February 1^st, 2026. It will become the primary method for submitting KTAT payments once implemented.

Is there a no-cost electronic payment option?

Taxpayers who file and pay for two or more TAT accounts qualify for the Bulk ACH program. Bulk ACH allows payments to be made directly through the County with no service fees.

Why does the taxpayer have to pay the processing fee? Shouldn’t the County cover this cost?

Processing fees are charged by the County’s third-party payment processor and are assessed based on the payment method selected. These fees are separate from the tax itself. County funds have not been designated to pay the taxpayer’s fee.

Are these processing fees legal?

Yes. Refer to the Hawaii Revised Statutes Volume 1 - 27G-2

Other taxing agencies don’t charge me for ACH or eChecks — why does Kaua‘i?

Each taxing authority determines how payments are processed and which vendors are used. Processing fees vary depending on the vendor and payment structure selected.

Why do STR hosts have to pay both KTAT and TAT, plus a processing fee?

County of Kauai TAT (KTAT) and the State of Hawai’i TAT are separate taxes established by law. Any processing fees assessed are related to the payment method chosen and are not additional taxes.

Contact Information

Department Of Finance
Moʻikeha Building
4444 Rice Street, Suite A480
Lihue, Hawaiʻi 96766

Office Hours:
8:00AM - 4:00PM, HST
Monday - Friday

Phone: (808) 241-1980

Email: countytat@kauai.gov

*General questions or comments about KTAT may be submitted via email. Specific questions about the taxpayer's KTAT or confidential taxpayer information may NOT be submitted via email. Instead, the taxpayer should contact the KTAT Office via phone call.