Starting January 1, 2026, Hawaii will raise its Transient Accommodations Tax (TAT) to add an environmental fee, further increasing the cost of hotel stays and vacation rentals across the islands. The statewide tax, which helps fund public services and offsets tourism's environmental impact, will now also be combined with county-level lodging surcharges, with some counties already applying the maximum rate, resulting in higher overall taxes for visitors. The new tax will also apply to cruise ships, which have been exempt until now.

In response, Norwegian Cruise Line has started notifying passengers booked on Hawaii sailings after January 1, 2026, about higher taxes tied to the state's upcoming Transient Accommodations Tax (TAT) increase. The Cruise Lines International Association (CLIA), w

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