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GET & TAT In Hawaii – The Easiest Way To File & Pay

GET & TAT in Hawaii – The Easiest Way To File & Pay

GET & TAT in Hawaii – The Easiest Way To File & Pay

Regardless where you live, if you collect income from rental properties located in the State of Hawaii you need to file and pay:
General Excise Tax (GET) on all rents, and Transient Accommodation Tax (TAT) on rents from rental terms less than 180 days per tenant.

If you receive income from a Waikiki condo, or Oahu condo with rental terms less than 180 days per tenant you will need to pay both:
1.) 4.5% GET on the GE Taxable Income = Gross Rent plus GET collected (if any), before deducting expenses, and
2.) 10.25% TAT on the TA Taxable Income (Gross Rent, before deducting expenses).


How often and when do I have to file and pay:

Both, GET (form G-45) and TAT (form TA-1) are due by the 20th of the month following the end of filing period.
You will also need to file the Annual Return & Reconciliation for GET (form G-49), and TAT (form T-2) by April 20th of the following year.
Filing frequency depends on how much tax you expect to be paying for the full year:

GET & TAT - Hawaii Tax Filing Frequency

GET & TAT – Hawaii Tax Filing Frequency


How to calculate your GET & TAT on Hawaii Rental Income:

GET is 4.5% on Oahu (4% on neighbor islands) on all gross rental income, including GET you might have collected (!), before deducting any expenses.  – Note: You may collect 4.714% from your tenant to cover the 4.5% GET on the total collected (rent + GET collected)

TAT is 10.25% on all gross transient accommodation rental income (shorter than 180 days per tenant), before deducting any expenses.

Example:
Gross rent from Transient Accommodation Rentals: $10,000.
Gross rent from Other Rentals: $10,000.

GE – Taxable income: $20,942 ($10K + $10K = $20K rent + $942 GET collected) x 4.5% = $942.41 GET due

TA – Taxable income: $10,000 x 10.25% = $1,025.00 TAT due

GET & TAT - Hawaii Tax Calculation Example

GET & TAT – Hawaii Tax Calculation Example


The easiest way to file & pay in less than 5 minutes:

Last year the Hawaii State Department of Taxation made filing and paying simple with easy online access. There really is no excuse not to file and pay. Fines are stiff and there is no statute of limitation if you ever get audited. Play by the rules, file and pay on time and mitigate financial nightmares.
The State of Hawaii’s site is called Hawaii Tax Online:  https://hitax.hawaii.gov
Our short tutorials walk you through each step how to pay online in less than 5 minutes without writing checks, licking stamps or envelopes.

Part 1:  GET

• Register your business and sign up for your GET license.
• Set up your online account.
• File and pay your GE tax in less than 5 minutes.


Part 2:  TAT

• File and pay your TA tax in less than 5 minutes.


Disclaimer: This post and the tutorials were put together as a free service to help you efficiently file and pay online GET & TAT on your Hawaii rental income.  -We are not tax professionals or CPAs. Always check with your favorite qualified tax professional or contact the Hawaii State Department of Taxation at 808-587-4242.


Let us know what you think. We love to hear from you. Reciprocate Aloha! -‘Like’, ‘Share’, and ‘Comment’ below.
~ Mahalo & Aloha

GET & TAT In Hawaii – The Easiest Way To File & Pay was last modified: September 11th, 2021 by George Krischke
George Krischke
Principal Broker (R) Hawaii Living See my other articles

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38 Responses to "GET & TAT In Hawaii – The Easiest Way To File & Pay"

  • Henry
    October 2, 2021 - 9:07 pm Reply

    Hi George,

    I own multiple condos in Waikiki. Do I need to file GET/TAT taxes separately for each unit? Or can I lump them all together as “income”? If separately, then I assume I would need different tax ID numbers for each, correct? Mahalo.

    • George Krischke, Principal Broker, Hawaii Living LLC
      October 7, 2021 - 10:48 am Reply

      Aloha Henry!
      Thank you for your question. Regardless how many properties or income streams you have, you only need one tax ID number and lump all the income together. Check our other article on how to scale your investments with the SSA method: https://www.hawaiiliving.com/blog/scale-your-real-estate-investments/
      ~ Mahalo & Aloha

  • Russ Jacobs
    June 7, 2021 - 3:06 am Reply

    Hello,
    I have my GET and TAT, If I own a condo in Waikiki that I will rent out for short term rentals when I am not there do I need a Hotel license?

    • George Krischke, Principal Broker, Hawaii Living LLC
      June 16, 2021 - 7:06 am Reply

      Aloha Russ!
      All you need is your GET/TAT license and file/pay your taxes on time. You will also need a local emergency contact so that your tenants can reach someone in case of an emergency at the unit.
      — Call us when you are ready to buy or sell real estate. ~ Mahalo & Aloha

  • Mark Shnax
    June 6, 2021 - 3:06 am Reply

    I already have a GET Tax license, how do I apply/ add for a TAT tax license?

  • Joshua Sahara
    September 10, 2020 - 11:09 pm Reply

    What specifically are you allowed to deduct from TAT

  • Ralph Hoover
    July 4, 2020 - 1:07 pm Reply

    VERY! Helpful and informative. Thank you! Just one quick question. At the end of the year when we file our HI tax return. What number is used for the “gross income”. Is it the GET Number or the TAT number reported. I was told matching is key.

    • George Krischke, Principal Broker, Hawaii Living LLC
      July 5, 2020 - 6:07 am Reply

      Aloha Ralph Hoover!
      You prepare your federal tax return first, including Schedule E for your investment properties. Typically, rental income numbers for your HI state tax return come from Schedule E of your federal return.
      — Contact your favorite qualified tax professional to get it right. Let us know when you need help buying or selling real estate. 🙂
      That’s what we do. We would be delighted to help.
      ~ Mahalo & Aloha

  • Jenna Baker
    May 16, 2020 - 10:05 pm Reply

    Hi George,

    Why does the Hawaii tax online website list that I file quarterly AND annually? For TAT & GE. Shouldn’t it be one or the other? Seems like a double-charge!

    • George Krischke, Principal Broker, Hawaii Living LLC
      May 17, 2020 - 11:05 am Reply

      Aloha Jenna Baker,
      As mentioned in our article above, the annual filing is the tax filing ‘reconciliation,’ due by April 20th of the following year. For GET it is form G-49, and for TAT it is form T-2. – No double charge.
      Contact your favorite qualified tax professional to get it right. Let us know when you need help buying or selling real estate. 🙂
      That’s where we excel. We would be delighted to help.
      ~ Mahalo & Aloha

  • Jian Liang
    February 14, 2020 - 9:02 pm Reply

    Hi George! Thank you for the article. If the property is under a living trust, what should I file? As ‘sole proprietor’ or ‘trust’? The tax id of a living trust is same as the trustee of the trust.

    • George Krischke, Principal Broker, Hawaii Living LLC
      February 18, 2020 - 5:02 am Reply

      Aloha Jian Liang!
      Best to check with your favorite qualified tax professional.
      — Let us know if you need help buying or selling.
      That’s what we do best.
      ~Mahalo & Aloha

    • Carol Liu
      March 2, 2020 - 11:03 pm Reply

      Jian: Did you get any answers? I have the same scanario.

  • Mariel Hallahan
    February 11, 2020 - 4:02 am Reply

    Hi George,

    Thanks for the info. Are you positive that GET is revenue minus TA? I had called into the Dept of Tax today before researching this info here, and I thought she said that GET is on anything collected (she didn’t mention excluding what you collected for TA.)

    I will say that she also didn’t seem too sure in her answer. Are you sure that this is the way it should be properly paid?

    Aloha

    • George Krischke, Principal Broker, Hawaii Living LLC
      February 18, 2020 - 5:02 am Reply

      Aloha Mariel Hallahan!
      Are you collecting TAT separately from your guest as a visible pass-through tax? ==> Then TAT is exempt from GET.
      If not collected separately, then the entire amount collected is subject to GET & TAT.
      –Check the TAT brochure:
      http://files.hawaii.gov/tax/legal/brochures/tat_brochure.pdf:
      “The TAT that is visibly passed on to the guest or tenant
      is exempt from the GET. However, the GET that is visibly
      passed on is included in taxable income subject to the GET.
      If you charge your guest or tenant a flat fee without
      separately stating the GET and the TAT, you are required to
      pay GET (including a 0.5% county surcharge if applicable)
      and TAT on the entire amount.”
      — Let us know if you need help buying or selling.
      That’s what we do best.
      ~Mahalo & Aloha

    • Mariel Hallahan
      February 18, 2020 - 9:02 pm Reply

      Aloha George! Thanks for the follow up – so just to be clear, if we itemize the price break down – the TAT collected won’t be included in total revenue when paying GET, and the GET and TAT collected won’t be included in total revenue when paying TAT?

      Thanks

    • George Krischke, Principal Broker, Hawaii Living LLC
      February 21, 2020 - 6:02 am Reply

      Aloha Mariel Hallahan!
      Correct, if you itemize GET/TAT when collecting it from the guest. But don’t take our word for it. We are only expert realtors, not tax experts.
      Always confirm with your favorite qualified tax professional.
      — Let us know when you are ready to buy or sell.
      That’s what we do best. 🙂
      ~Mahalo & Aloha

  • Ken Hall
    December 2, 2019 - 5:12 am Reply

    Thanks for the great info George! My situation; I own 3 timeshare weeks on Kauai that I pay approx. $2200 per week for maintenance fees. I usually rent out 1 or 2 of the weeks through Red Week for $3500 per week and, after paying the Red Week fees, usually make about $1100 profit per timeshare week ($3500 minus $2200 minus $200 (fees)). If I understand correctly, I have to pay tax on the $3500 gross, not the $1100 profit, correct?

    • George Krischke, Principal Broker, Hawaii Living LLC
      December 2, 2019 - 8:12 am Reply

      Aloha Ken Hall!
      That is correct.
      ~Mahalo & Aloha

  • Feng Law
    September 6, 2019 - 12:09 am Reply

    Hey george do i have to file a Tat tax if im renting out to long term rentals?

    • George Krischke, Principal Broker, Hawaii Living LLC
      October 15, 2019 - 5:10 am Reply

      Aloha Feng Law! Thank you for checking in. TAT is due on all rental income from rental terms of less than 180 consecutive days per tenant. ~ Mahalo & Aloha

  • Gary Burkhardt
    April 24, 2019 - 11:04 pm Reply

    I appreciated your article on GET and TAT explanations on taxes. I am still confused on the cleaning fee. In the brochure by Gov Ige on TAT, he states cleaning fees are subject to the TAT; I have heard something about it being pass-through income but I’m not entirely sure what that means. Our previous management company used to only charge guests GET and TAT on the rental portion, never the cleaning portion. It seems like you are stating collect TAT and GET on rental, but that we only need to collect and pay the GET on the cleaning fee to the state.

    EX: It sounds like you’re saying we should collect the TAT and GET for the rental portion only (so if fee is $150 and $100 of that would be for the rental portion, we would collect a total of $14.42) and pay it to the state, and only collect (or just pay) the GET (not TAT) on the cleaning fee, correct?

    And what if the cleaner – who receives the collected cleaning fee – pays the tax to the state; we wouldn’t have to pay it as well if we pay her the tax collected, correct? How do you suggest as owners, we collect and pay the cleaning fees that are provided by an independent cleaner?

    • George Krischke, Principal Broker, Hawaii Living LLC
      May 29, 2019 - 2:05 am Reply

      Aloha Gary Burkhardt! Thank you for your patience. I am correcting my initial response: Yes, any cleaning fee that is collected from the guest at the time of booking is also subject to both GET & TAT(!).
      You ‘may’ collect from the guest the GET & TAT on the cleaning fee.
      — Example for Maui:
      a) Collect $100 for cleaning + GET (4.166%) + TAT (10.25%) = $114.42. –> Pay $4.17 GET; Pay $10.25 TAT.
      b) Collect $100 for cleaning, no GET no TAT = $100. –> Pay $4 GET; Pay $10.25 TAT.
      — Example for Oahu:
      Collect $100 for cleaning + GET (4.712%) + TAT (10.25% = $114.96. –> Pay $4.71 GET; Pay $10.25 TAT.
      b) Collect $100 for cleaning, no GET no TAT = $100. –> Pay $4.50 GET; Pay $10.25 TAT.
      ~ Mahalo & Aloha

    • Gary Burkhardt
      July 10, 2019 - 6:07 am Reply

      This is the response I received from the Tax Technical Section in regards to not having to pay TAT and/or GET on cleaning fees:

      Cleaning fees which are required to be paid in order to stay in the transient accommodations are considered gross rental proceeds subject to both the general excise tax (GET) (plus the county surcharge, if applicable), and the transient accommodations tax (TAT). Cleaning fees that are charged to the guest and are not required to be paid in order to stay in the transient accommodations are only subject to the GET. The cleaning fees cannot be deducted from your gross rental proceeds for GET and TAT purposes.

      Therefore it appears that even if the cleaning fee is ‘charged separately’, we must collect TAT due to the fact that we don’t allow guests to rent without paying a cleaning fee (for the cleaners).

    • George Krischke, Principal Broker, Hawaii Living LLC
      October 15, 2019 - 5:10 am Reply

      Aloha Gary Burkhardt! Thank you for your patience and thank you for your comment to clarify the TAT on the cleaning fee.
      You are correct!
      I corrected my previous response above to reflect your accurate findings. I appreciate you taking the time to help us with updating the info.
      ~ Much Mahalo & Aloha

  • Cary Cheung
    March 24, 2019 - 8:03 pm Reply

    George – great article and information. One quick question and here’s the scenario:
    – I have a short term rental on Maui through Airbnb
    – I do not bill the GET and TAT seperatly, I include it with the nightly rate and make it known in the listing
    – Example:
    $10,000 collected (excludes airbnb fees – includes GET/TAT/Cleaning fees)
    So my gross rental income is $8752.74 (10,000 minus 1,247.26) I got the $1,247.26 with is the GET/TAT 14.25% collected
    – For TAT, I report $8752.74 as my gross rental income and file $897.16 (8,752.74 X 10.25%)
    – for GET, I report gross rental plus GET colleceted = $9,102.84 (8,752.74 + 350.11) as my gross rental income and file $364.11 for GET

    Does this look right? I have a spreadsheet I can share with you to see if this looks accurate.

    But the bigger question is that Airbnb does not collect taxes on our behalf and simply pays out whatever they collect minus their fees.

    Would this suffice the state requirements for GET/TAT as a visable pass on?

    Thanks

    • George Krischke, Principal Broker, Hawaii Living LLC
      March 25, 2019 - 10:03 am Reply

      Aloha Cary Cheung! Those numbers look ok to me. ~ Mahalo & Aloha

  • Lianne Reinemund
    February 6, 2019 - 9:02 am Reply

    Hi – Thank you for the post! When I go to register it wants me to select: Corp, Sole Proprietor, Estate, General Partnership, Limited Liability, etc. what do I choose?

    • George Krischke, Principal Broker, Hawaii Living LLC
      March 23, 2019 - 6:03 am Reply

      Aloha Lianne,
      If you own the property (or business) in your own name you would be filing as ‘sole proprietor.’
      The rest is simple as follows: Corporations register and file as corporations, estates as estates, GP as GP, etc.
      ~ Mahalo & Aloha

    • Carol Liu
      March 2, 2020 - 11:03 am Reply

      What if our property if owned in the name of a Trust with me as Trstee, what kind of business I should registere in order to rent my condo shortterm, which is already in the resort-like compond where short term rental is allowed?

  • Ken Ngo
    April 25, 2018 - 11:04 pm Reply

    Thank you for the informative post!
    My current GET/TAT amount owed, as of April 2018, is less than $2,000, but I have only been collecting income for 3 months. After 6 total months of ownership, I expect my GET/TAX amount owed to be greater than $2,000 but less than $4,000 for 6 months of income. Should I choose Quarterly filing or Semi-annual filing?
    If I look at GET/TAT now it seems I should choose semi-annual. But if I look at the GET/TAT amount in June, then I should have choosen Quarterly.

    And what defines the actual calendar dates when choosing Monthly, Quarterly, or semi-annual schedule? is it the 1st, 20th, or some date?

    Thank you

    • George Krischke, Principal Broker, Hawaii Living LLC
      April 27, 2018 - 8:04 am Reply

      Aloha Ken, Thanks for your question.
      1) The filing frequency depends on how much tax you expect to be paying for the ‘full’ calendar year. Looking at the numbers you provided, it appears you expect to pay more than $4,000 for the ‘full’ year. Therefore, you should file/pay monthly! Otherwise you will be charged late filing fees! – Good luck trying to convince the tax collector they shouldn’t.
      2) Both, GET (form G-45) and TAT (form TA-1) are due by the ’20th of the month following the end of filing period.’ Since you should be filing monthly, here is a monthly example:
      Monthly filing period 4/1 through 4/30 ==> must file and pay by 5/20.
      Let me know if there is anything else we can do.
      We are here to help.
      ~ Mahalo & Aloha

    • Ken Ngo
      May 7, 2018 - 12:05 am Reply

      George Krischke, Principal Broker, Hawaii Living LLC OOPS! Thank you! Followup question…I operate short term rental business on Maui. Do I need to remmit GET & TAT from income generated from cleaning fee, resort fee, or insurance fee? These are fees outside of the night rate that are paid by guest.

    • George Krischke, Principal Broker, Hawaii Living LLC
      September 1, 2018 - 1:09 am Reply

      Aloha Ken Ngo, Careful. GET is due on ALL gross revenue collected including collected cleaning fees, and anything else you might collect from the tenant, including collected GET (except collected TAT).
      Example: You collected from the tenant a total of: $12,425/mo. ($10K/mo room rate revenue; plus $400/mo GET 4% Maui; plus $1,025/mo TAT 10.25%; plus $1,000/mo cleaning)

      –> GET income to file: $11,400/mo; ($12,425 minus $1,025 collected TAT)
      –> TAT income to file: $11K/mo; ($10K + $1K cleaning) TAT is due only on the room rate revenue for rental terms shorter than 180 days, plus any other fees that you collected at the time of the booking, e.g. cleaning fee.
      Any fees or expenses e.g. mgmt fees you pay to your property manager, marketing fees, airbnb fees, or any other expenses you need to deduct after the GET and TAT.
      Regardless if it seems fair or not, many get this wrong.
      Always check with your favorite qualified tax professional or the HI Dept of Taxation 808-587-4242.

  • Sue Jorgenson
    February 3, 2018 - 9:02 pm Reply

    Awesome explanation, George. Mahalo for taking the time to teach.Question: If income is earned on a neighbor island but I am a resident of Oahu, do I pay GET at 4.5% or 4%?

    • Sue Jorgenson
      March 12, 2018 - 10:03 am Reply

      Mahalo, George!

    • George Krischke, Principal Broker, Hawaii Living LLC
      March 12, 2018 - 10:03 am Reply

      Aloha Sue, regardless where you live, if the income is from your neighbor island rental, you pay 4% GET. If the income is from your Oahu rental, you pay 4.5% GET. Good luck.