Page 30 - Home Buyers and Sellers Guide - Hawaii

BUYER VS. SELLER COSTS
Standard Allocation of Closing Fees

BUYER COST SELLER COST REAL PROPERTY TAX RATES

FISCAL YEAR BEGINNING JULY 1, 2026 THROUGH JUNE 30, 2027
40% of the premium for standard coverage title 60% of the premium for standard coverage title
insurance and any additional cost relating to the insurance
issuance of extended coverage policy
HONOLULU County MAUI County
50% of Escrow Fee 50% of Escrow Fee PROPERTY CLASS TAXABLE BUILDING PER/$1,000
PROPERTY CLASS TAXABLE BUILDING
PER/$1,000
OWNER OCCUPIED TIER 1: $1.65 | TIER 2: $1.80 | TIER 3: $5.00
Tier 1: ≤ $1.5M | Tier 2: > $1.5M, ≤ $4.5M | Tier 3: > $4.5M
$3.50
Lender’s Policy Cost of drafting conveyance documents and bill RESIDENTIAL $13.90 NON-OWNER OCCUPIED TIER 1: $6.25 | TIER 2: $9.00 | TIER 3: $17.00
of sale
HOTEL AND RESORT
Tier 1: ≤ $1M | Tier 2: > $1M, ≤ $2.5M | Tier 3: > $2.5M
COMMERCIAL $12.40 APARTMENT $3.50
Cost of obtaining Buyer’s consent Cost of obtaining Seller’s consent INDUSTRIAL $12.40 COMMERCIAL $6.05
AGRICULTURAL $5.70 INDUSTRIAL $7.05
PRESERVATION $5.70 AGRICULTURAL $5.74
Buyer’s notary fees Seller’s notary fees CONSERVATION $6.43
PUBLIC SERVICE $0.00
HOTEL & RESORT $11.80
VACANT AGRICULTURAL $8.50
TIMESHARE $14.90
Cost of drafting mortgage or agreement of sale Cost of required staking or survey RESIDENTIAL A: TIER 1 ≤ $1M $4.00 TVR-STRH TIER 1: $13.00 | TIER 2: $15.00 | TIER 3: $17.00
TIER 2 > $1M $11.40 Tier 1: ≤ $0.9M | Tier 2: > $0.9M, ≤ $3M | Tier 3: > $3M
BED AND BREAKFAST HOME $6.50 TIER 1: $2.90 | TIER 2: $5.00 | TIER 3: $8.50
All recording fees except documents relating to Recording fees to clear Seller’s title LONG-TERM RENTAL Tier 1: ≤ $1.5M | Tier 2: > $1.5M, ≤ $3M | Tier 3: > $3M
clear Seller’s title TRANSIENT VACATION: TIER 1 ≤ $800K $9.00 TIER 1: $2.25 | TIER 2: $3.50 | TIER 3: 10.00
TIER 2 > $800K $11.50 COMMERCIALIZED RESIDENTIAL Tier 1: ≤ $1.5M | Tier 2: > $1.5M, ≤ $3M | Tier 3: > $3M
Condominium and association ownership Cost of required condominium and association
transfer fee documents
KAUAI County HAWAII County
FHA or VA discount points and any mortgage FHA or VA mandatory closing fees
fees TAXABLE BUILDING TAXABLE BUILDING
PROPERTY CLASS PER/$1,000 PROPERTY CLASS PER/$1,000

OWNER-OCCUPIED $2.59 AFFORDABLE RENTAL HOUSING $5.75
Cost of required termite inspection report
NON-OWNER-OCCUPIED: TIER 1 ≤ $1.3M $5.45
RESIDENTIAL: $11.10
TIER 2 > $1.3M, ≤ $2M $6.05 $14.50
TIER 3 > $2M $9.40 *PORTION VALUED BETWEEN $2M AND $4M $17.00
Conveyance Tax *PORTION VALUED AT $4M AND MORE
VACATION RENTAL: TIER 1 ≤ $1M $11.30 APARTMENT $11.70
TIER 2 > $1M, ≤ $2.5M $11.75 COMMERCIAL $10.70
TIER 3 > $2.5M $12.20
FIRPTA (Federal Withholding Tax) INDUSTRIAL $10.70
Visit oldrepublictitle.com/hawaii and COMMERCIAL $8.10 AGRICULTURAL & NATIVE FOREST $9.35
use our Online Netsheets tool to calculate INDUSTRIAL $8.10 CONSERVATION $11.55
your estimated fees. HARPTA (State Withholding Tax) AGRICULTURAL $6.75
CONSERVATION $6.75 HOTEL & RESORT $11.55
HOTEL AND RESORT $11.75 LONG TERM RENTAL $7.75
OWNER-OCCUPIED MIXED-USE $5.05 HOMEOWNER $5.75
HONOLULU • MAUI HONOLULU • MAUI
KAUAI • HAWAII COUNTIES HONOLULU • KAUAI COUNTIES MAUI • HAWAII COUNTIES KAUAI • HAWAII COUNTIES
AUG FIRST HALF SEPT DEADLINE FOR DEC DEADLINE FOR FEB SECOND HALF
OF FISCAL
FILING EXEMPTION
FILING EXEMPTION
OF FISCAL
20 YEAR TAX 30 CLAIMS AND 31 CLAIMS AND 20 YEAR TAX
OWNERSHIP
OWNERSHIP
PAYMENTS
PAYMENTS
DOCUMENTS.
DUE.
DOCUMENTS.
DUE.
For more information, please 07/2026 | © 2026 Old Republic Title | OR1964-DI-HI | Old Republic Title strongly recommends that consumers obtain guidance and advice from attorneys
visit your county’s website. specializing in Real Property Tax and/or qualified Real Property Tax professionals to get more detailed, and current, on real property taxation as to any
matters directly affecting them. | Rates listed are per $1,000 of net taxable assessed valuation for the fiscal year July 1, 2026 through June 30, 2027.
27 28