Hotel guests and Disney Vacation Club owners will pay more for their visits to Aulani, a Disney Resort & Spa in the new year.
The State of Hawaii has approved an increase in the Transient Occupancy Tax for 2026. The state tax rate rises from its current 10.25% to 11%. A second tax imposed by the city & county of Honolulu also applies. This rate is currently set at 3%.
The tax is not bundled in owners' annual dues, rather it is payable by guests upon arrival at the resort. The tax applies to all Disney Vacation Club points stays regardless of Home resort.
2025 Aulani Tax Chart
The annual dues rate plays a role in the tax calculation, meaning the final impact will not be known until the 2026 Aulani dues are finalized in December 2025. The tax formula is 1/2 of the annual dues rate, times the tax rate, times the number of DVC points used for the stay. The 2025 tax on a stay costing 25-points per night is currently:
$5.06095 (50% of 2025 dues) x 13.25% (combined Hawaii + City tax) x 25 points = $16.76 per night
For 2026, the combined tax will rise to at least 14% with the dues basis also expected to increase year-to-year.
Cash reservations are subject to an added Hawaii General Excise Tax of 4.712%
Back in 2023 we detailed how the tax had effectively doubled across a 7-year span beginning in 2015. The tax rate was once fixed at 7.25% and by 2021 had risen to $13.25%. Combined with the rise in the annual dues basis, members' tax payments were more than twice the 2015 rate. This 2026 adjustment represents the first change to the tax rate in five years.