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When deciding whether to become an Airbnb host, it is important for you to understand the laws in your region or city. As a platform and online marketplace we do not provide legal advice, but we want to provide resources that may help you better understand applicable laws and regulations.
This list is not exhaustive, but it may give you a good start in understanding your local laws. If you have questions, visit the short-term rental homepage or other government agencies directly, or consult a local lawyer or tax professional.
Actions a Host needs to take
1. Obtain the following from the City of Honolulu:
- Tax Map Key (find it here)
- Transient Accommodations Tax # (apply for one here)
- Register your STR with the City & County of Honolulu here
2. Add your TMK/TAT/Registration number to your listing(s) on Airbnb
Relevant information for Hosts
Registration requirements
The Island of Oahu is part of the City and County of Honolulu. Chapter 21 of Honolulu’s Code, the Land Use Ordinance, governs most land use in Oahu. On June 21, 2019, then-Mayor Kirk Caldwell signed Bill 89 (now known as Ordinance 19-18) regulating short term rentals on Oahu. It allowed operators outside of resort zones to host Bed & Breakfasts (B&Bs) or Transient Vacation Units (TVUs) for stays of 30 days or more.
On April 13, 2022, Mayor Blangiardi signed Bill 41, and it will go into full effect in 180 days. Under this new bill, stays under 90 days will not be permitted in most zones, except in (a) select apartment and resort zones and (b) where Hosts have a valid Nonconforming Use Certificate.
Advertising Requirements
Under state and local law, you’re required to add your Tax Map Key (TMK) and Transient Accommodations Tax (TAT) license numbers to your listing advertisement.
Tax Map Key (TMK): Hosts are also required to input a City-issued TMK number (also known as the parcel ID). If you need help locating your TMK, visit this website.
Transient Accommodations Tax (TAT): The State of Hawaii assesses TAT on the furnishing of a room, apartment, suite, or similar structure, to transients for stays of less than 180 days. Hosts are required by state law to report certain information about their listings and obtain a Certificate of Registration from the Hawaii Department of Taxation. For details on how to apply, visit this website.
Operational requirements
Rental Use Certificates
In some parts of Oahu, owners or operators of vacation rentals are required to have obtained and periodically renew a “nonconforming use certificate” from the City and County of Honolulu. Please review Sections 21-4.110-1 and 21-4.110-2 of the Land Use Ordinance to see if this requirement applies to your listing.
Building and Housing Standards
Oahu has rules and regulations specifying minimum construction, design, and maintenance standards for buildings, including regulations on habitability, health, and safety. Certain regulations applicable to residential and non-residential uses may be relevant to your listing, including the Building Code and the Housing Code.
Taxes
Airbnb has detailed information about state and local taxes for Hosts available in our Tax Help Center.
Other resources to help you Host
- Safety & Airbnb
- Airbnb Resource Center to help you become your best Host
Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).