[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302121-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302121-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","an-introduction-to-renting-residential-real-property-revised-may-2025","An Introduction to Renting Residential Real Property - Revised May 2025","","Brochure from the State of Hawaii Department of Taxation explains how general excise tax (GET) and transient accommodations tax (TAT) apply to lessors of residential real property located in Hawaii. It outlines when rental income is taxable business activity, what qualifies as a transient accommodation and transient person, and how long-stay situations can affect TAT. 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Receiving rental income from renting out part or all of a residential real property in Hawaii is considered engaging in a taxable business activity.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"If I rent out my house, do I have to pay taxes?",{"text":67,"@type":63},"Yes. Rental of real property in Hawaii subjects you to Hawaii income tax and the general excise tax (GET). If the rental is to a transient person for less than 180 consecutive days, it is also subject to the transient accommodations tax (TAT).",{"name":69,"@type":60,"acceptedAnswer":70},"What happens if my tenant stays longer than 180 days?",{"text":71,"@type":63},"Your GET obligations continue. 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Our contact information is provided at the end of this brochure.  \nNote: This brochure provides general information and is not a substitute for legal or other professional advice. The information provided in this brochure does not cover every situation and is not intended to replace the law or change its meaning. If there is a conflict between the text in this brochure and the law, then the application of tax will be based on the law and not on this brochure.  \nGeneral Information......................................... 1  \nWhat is Subject to Tax ..................................... 4  \nManaging Agents............................................. 5  \nRegistration & Licensing.................................. 7  \nTax Forms & Filing Requirements ................... 9  \nWhere to Get More Information ..................... 13  \n1. If I rent out my house or a room in my house, does that mean I am in business?  \nYes. If you receive rental income from renting out part or all of your house, condominium, apartment, second home, vacation home, or any other residential real property (“real property”) located in Hawaii, then you are engaging ina taxable business activity.  \n2. If I rent out my house, do I have to pay taxes?  \nYes. If you rent out real property located in Hawaii, you are subject to Hawaii income tax and the general excise tax (GET) .  \nIf you rent out real property located in Hawaii to a transient person for less than 180 consecutive days (shortterm rental), you are subject to the transient accommodations tax (TAT) in addition to the Hawaii income tax and GET. For example, if you rent out your house for one weekend, the gross rental income is subject to the GET and TAT.  \n3. If I rent out my house to relatives such as my son and his family, do I have to pay taxes?  \nYes. If you rent out real property located in Hawaii to your relatives, then you are subject to Hawaii income tax and the GET. If it is a short-term rental, then you are also subject to the TAT. However, if the accommodation is your relatives’ permanent place of residence, then it is not subject to the TAT.  \n4. What is the GET?  \nThe GET is a privilege tax imposed on business activity in the State of Hawaii. The tax is imposed on the gross income received by the person engaging in the business activity. Your gross income is the total of all your business income before you deduct any business expenses. Gross income includes any cost passed on to the customer such as the GET.  \n5. What is the TAT?  \nThe TAT is a tax imposed on short-term rental activity in the State of Hawaii. It is imposed on gross rental proceeds from renting transient accommodations in Hawaii. Longterm rentals are not subject to the TAT.  \n6. What is a transient accommodation?  \nA transient accommodation is a room, apartment, house, condominium, beach house, hotel room, suite, or similar living accommodation rented to a transient person for less than 180 consecutive days.  \n7. Who is a transient person?  \nIf a person, including a Hawaii resident, has a permanent home elsewhere or does not intend to make the accommodation being rented a permanent place of residence, then the person is a transient with respect to the accommodation.  \n8. My intent was to rent out my house for less than  \n180 days. What do I do if my tenant stays longer than 180 days?  \nIf your tenant stays longer than 180 days, you may or may not be subject to the TAT. It depen","cbCaieb1qbWtPfWp","https://ap.wps.com/l/cbCaieb1qbWtPfWp","pdf",322617,"English","# Overview\n## General Information\n## What is Subject to Tax\n## Managing Agents\n## Registration & Licensing\n## Tax Forms & Filing Requirements\n## Where to Get More Information\n# Frequently Asked Questions (Renting Residential Real Property)\n## Is rental of a house or room considered business?\n## If I rent out my house, do I have to pay taxes?\n## Do rentals to relatives require taxes?\n## What is the GET?\n## What is the TAT?","[{\"question\":\"If I rent out my house or a room in my house, does that mean I am in business?\",\"answer\":\"Yes. Receiving rental income from renting out part or all of a residential real property in Hawaii is considered engaging in a taxable business activity.\"},{\"question\":\"If I rent out my house, do I have to pay taxes?\",\"answer\":\"Yes. Rental of real property in Hawaii subjects you to Hawaii income tax and the general excise tax (GET). If the rental is to a transient person for less than 180 consecutive days, it is also subject to the transient accommodations tax (TAT).\"},{\"question\":\"What happens if my tenant stays longer than 180 days?\",\"answer\":\"Your GET obligations continue. Whether the TAT applies depends on the facts and circumstances of the situation once the stay exceeds 180 days.\"}]","An Introduction to Renting Residential Real Property - Revised May 2025 | PDF",1789789277,6]