Hawaii's green fee: what it adds to your trip

What is Hawaii's green fee?

A 0.75-point increase in the state hotel tax, to 11%, in force from 1 January 2026 to 31 December 2030.

Governor Josh Green signed Senate Bill 1396 on 27 May 2025, and it became Act 96. His office called it the first climate impact fee in the nation and projected about $100 million a year (governor's news release).

The mechanics are in the Department of Taxation's Announcement 2026-01: the transient accommodations tax (TAT) goes from 10.25% to 11% for 1 January 2026 to 31 December 2030. The same law was to tax cruise fares for the days a ship sits in Hawaii ports. That part is on hold, below.

You do not pay it at a booth or a beach. It appears on the hotel or rental bill, folded into the taxes line.

How much tax is on an Oahu hotel bill in 2026?

About 18.7% of the room rate: 11% state TAT, 3% Honolulu county TAT and up to 4.712% general excise tax.

Three separate taxes sit on a Waikiki room. The state TAT is 11%. The City and County of Honolulu adds its own 3% Oahu TAT, in force since December 2021 and confirmed in the city's OTAT FAQ revised in January 2026. Then the general excise tax: 4% state plus a 0.5% Honolulu surcharge, which businesses may pass on at a maximum of 4.712% (Department of Taxation).

Add them up and the rates come to 18.712%. On a $300 night that is about $56 in tax, of which the green fee itself is $2.25. Resort fees and how a hotel itemizes vary, so treat it as a close estimate, not a quote.

Does the green fee apply to cruises?

Not now. The Ninth Circuit blocked the cruise part on 31 December 2025, and when we checked in October 2026 the appeal was still pending.

Cruise lines and the US government sued. A federal judge in Honolulu refused to stop the law on 23 December 2025; eight days later a Ninth Circuit panel enjoined the cruise provisions pending appeal. The Department of Taxation told cruise operators not to report or remit TAT on fares "until further notice" in its January 2026 announcement.

The appeal (Cruise Lines International Association v. Suganuma, Nos. 25-8057 and 25-8058) was argued on 13 April 2026. We found no published decision on the court docket in October 2026, so the injunction still stands. Hotel and rental guests pay the full 11% regardless.

If you are cruising to Honolulu and adding a land day, the tours work the same way: most pick up at Waikiki hotels, not the pier, so check the meeting point on the listing.

Are circle island tours taxed by the green fee?

No. The green fee is part of the accommodations tax, so it applies to lodging only. Tours carry the ordinary general excise tax, as before.

Act 96 changes the transient accommodations tax and nothing else for visitors. A tour, a luau or a park ticket was never a transient accommodation, so the 11% does not touch it. What you do pay on a tour is the general excise tax that every Hawaii business owes, and many operators build it into the price. The Star of Honolulu coach listing says all taxes, fees and handling charges are included.

Park fees are a separate story. The $7 per car at the Pali or the $25 at Hanauma Bay are non-resident rates set by the state and the city, not part of the green fee. Our 2026 attraction price list has them all.

What does the green fee pay for?

Three areas set by law: environmental stewardship, climate and hazard resilience, and sustainable tourism. Lawmakers assigned about $129 million in 2026.

A Green Fee Advisory Council ranks projects; the Legislature makes the final call. In the 2026 session it appropriated about $129 million, and in August 2026 Hawaii Green Growth opened the first round of grant applications for community groups (Hawaii News Now). DLNR's forestry division separately put out about $8 million for watershed and wetland restoration (Maui Now).

Not everyone liked the first list. Hawaii Public Radio found coral reef and wildfire work next to a $7 million food innovation network and a slaughterhouse study, and the council's chair called some items "head-scratchers". The law only requires projects to fit the three buckets, which leaves lawmakers a lot of room.

What should visitors budget for in 2026?

About 18.7% on top of an Oahu room rate, nothing extra for tours, and the usual non-resident park fees.

On a seven-night stay at $300 the green fee adds about $16 to your bill. The other taxes matter more, so compare room prices with taxes included. Vacation rentals collect the same TAT and county tax as hotels.

For your circle island day, nothing changes: the ticket price is the price. Spend the planning time on the stops instead. Our guide to whether the loop is worth it counts the minutes off the bus on each tour.

Frequently asked questions