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  • Form Ta-2, Rev. 2008, Transient Accommodations Tax Annual Return & Reconciliation. Forms 2008

Get Form Ta-2, Rev. 2008, Transient Accommodations Tax Annual Return & Reconciliation. Forms 2008

Clear Form STATE OF HAWAII DEPARTMENT OF TAXATION FORM TA2 (REV. 2008) DO NOT WRITE IN THIS AREA 26 TRANSIENT ACCOMMODATIONS TAX ANNUAL RETURN & RECONCILIATION FOR CALENDAR YEAR 20 OR FISCAL YEAR.

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Currently the counties each have their own charge of 3%, which brings the total accommodation tax to 13.25%. In addition, there is a 4.17% GST on Maui and 4.712% GST elsewhere in Hawaii. The combined tax on hotels and vacation rentals is now approximately 18%.

Effective December 14, 2021, the City and County of Honolulu imposed an Oahu County Transient Accommodations Tax (OTAT) at the rate of 3% on gross rental proceeds and/or fair market rental value attributable to Oahu if the taxpayer lets the transient accommodation for less than 180 days.

There's a 4.17% state sales tax on all purchases, including food. A hotel room tax of 10.25%, combined with the sales tax of 4.17%, equals a 14.42% rate added onto your hotel bill. A $7.50-per-day road tax is also assessed on each rental vehicle.

Effective November 1, 2021, the MCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the County of Maui. The MCTAT is imposed in addition to the State TAT, which is currently levied at a rate of 10.25 percent.

The new online filing and payment portal will be available March 1, 2023 at https://otatpay.honolulu.gov. Credit, debit, and Automated Clearing House (ACH) payments will be accepted. A 3% convenience fee will be applied to payments made by debit or credit cards. No fees will be assessed for payments made via ACH.

Honolulu, Maui and Kauai counties recently added 3% surcharges to the state's 10.25% transient accommodations tax (TAT), and Hawaii County is expected to follow soon. That will have tourists looking at 13.25% of their visitor accommodations expenses going toward taxes.

Beginning January 1, 2022, the HCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the County of Hawai'i.

Use Form TA-1, the periodic tax return, to report and pay your TAT for the period. Periodic returns must either be filed monthly, quarterly, or semiannually. Use Form TA-2, the annual tax return and reconciliation, to summarize the TAT gross rental proceeds and the taxes paid for the year.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232