The Big Island’s geography does most of the pricing. The northwest, the Kohala Coast, sits in the rain shadow of the Kohala and Mauna Kea volcanoes, so it is dry, sunny, and reliable, and it holds the gated resort communities and almost all the luxury villas. The Hilo side to the east is lush, green, and wet, with a fraction of the rate and almost no high-end villa market. The two are a two-hour-plus drive apart.
The Kohala Coast premium
The four gated communities on the Kohala Coast, Hualalai, Kukio, Mauna Lani, and Mauna Kea, are the most expensive addresses on the island. They hold the largest staffed estates, private beach clubs, championship golf, and the calmest swimming on lava-rock-and-sand frontage, and a holiday week behind one of these gates is the priciest combination on the island. The same bedroom count in Kona, 30 minutes south, costs materially less.
State TAT: 11 percent from January 2026
Hawaii charges a state transient accommodations tax (TAT) on every short-term rental. Under Act 96 of the 2025 Session Laws of Hawaii, the state TAT rose from 10.25 percent to 11 percent on January 1, 2026, with the increase funding climate and environmental resilience. On a $32,000 holiday week that is $3,520 in state TAT alone. The rate is set by the Hawaii Department of Taxation and applies statewide.
The county TAT and the GET
On top of the state TAT, Hawaii County levies its own 3 percent county TAT surcharge, collected through the same return. Separately, the general excise tax (GET) applies to the rental at 4 percent plus a 0.5 percent Hawaii County surcharge, so 4.5 percent. Add the three together and the combined lodging tax load on the Big Island is close to 18.5 percent of the rate. On a $32,000 week that is roughly $5,900 in tax before any cleaning or service fee. Always confirm whether a quote is shown gross or net of these taxes.
Cleaning, service, and staff
Expect a cleaning fee of $500 to $2,000 depending on the villa size, and on staffed estates a resort-club or concierge fee. A private chef runs $600 to $1,000 per day plus food at cost, a villa manager or butler is included at the estate tier inside Hualalai and Kukio, and a boat or helicopter day to see the lava or the Kohala coastline is a separate four-figure charge.
Getting there, vog, and the deposit
Fly into Kona (KOA) for the Kohala Coast or Hilo (ITO) for the east side, and plan on a hire car, because the island is large and there is no transit between the resorts. Watch for vog, the volcanic smog from Kilauea that can settle over the Kona side for a few days when the trade winds drop. The Kohala Coast to the north is usually clearest. Plan on a refundable security deposit of $2,000 to $25,000 depending on the villa, returned within two weeks of checkout.