If you’re planning to buy, sell, or operate a rental property in Maui, you need to understand how Hawaii’s General Excise Tax (GET) impacts your real estate income and obligations.
Unlike a sales tax that’s paid by the customer, GET is a tax on your business income — and in real estate, that includes rental revenue and sometimes even commissions.
Hawaii’s General Excise Tax (GET) is a gross income tax applied to nearly all business activities, including real estate transactions, vacation rentals, and property management.
Key Facts:
This applies to both long-term and short-term rental income — and must be filed separately from the Transient Accommodations Tax (TAT).
Yes — if you earn rental income, you’re likely subject to GET.
Applies to:
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💡 Pro Tip: File even when no income is earned — or you could face penalties.
➡️ Review Maui property tax rates & rules »
Let’s say you earn $50,000/year in gross rental income:
This is due regardless of your net profit — GET is based on gross receipts.
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For Buyers:
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For Sellers:
➡️ Read our Seller’s Guide for Maui »
The General Excise Tax is a crucial — and often overlooked — part of owning income-producing property in Hawaii. Whether you're a buyer, seller, or investor, understanding GET will help you stay compliant and make smarter financial decisions.
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