Tax Guide for Aulani Sellers
Selling your Aulani DVC membership? Hawaii requires 7.25% withholding from non-Hawaii residents. Good news: it's one simple form and most sellers get a full refund!
7.25%
Withheld
100%
Typical Refund
2-3
Months
Simple 3-Step Process
Get Your Settlement Statement
After closing, you'll receive this from escrow
Complete Form N-288C
One simple page - we'll show you how
Receive Your Refund
Hawaii processes refunds in 2-3 months
What is HARPTA?
Hawaii State Tax
HARPTA is Hawaii's withholding on real property sales by non-residents
7.25% Withholding
Withheld from your sale proceeds at closing
Most Get Full Refund
If you didn't profit from your sale, you get it all back
One Simple Form
Form N-288C - no tax preparer needed!
Where to Mail Your Form
Hawaii Department of Taxation
P.O. Box 3559
Honolulu, HI 96811-3559
Processing time: 2-3 months
Non-US Residents: You Also Need FIRPTA
If you're not a US resident, you'll also have 15% federal FIRPTA withholding. Visit our sister site for help with federal requirements.
Visit DVC FIRPTA →Ready to Sell Your Aulani Membership?
List with DVC Sales. Only 6.9% commission.
Sell With DVC SalesHawaii Tax Guide for Aulani DVC Sellers
Selling your Aulani Disney Vacation Club membership? If you're not a Hawaii resident, the state will withhold 7.25% of your sale price. The good news: it's one simple form to claim your refund, and most sellers get 100% back!
7.25%
Hawaii Withholding Rate
100%
Typical Refund
2-3
Months to Refund
1
Simple Form
What is HARPTA?
HARPTA (Hawaii Real Property Tax Act) requires that when real property in Hawaii is sold by a non-Hawaii resident, the buyer (or escrow company) must withhold 7.25% of the gross sales price and remit it to the Hawaii Department of Taxation.
Since Aulani is located in Hawaii, all non-Hawaii resident sellers of Aulani DVC memberships are subject to HARPTA withholding.
The withholding is based on the gross sale price, not your actual profit. Since most DVC sellers don't make a profit (selling for the same or less than they paid), most sellers are entitled to a full refund of the withheld amount.
Who Does This Apply To?
HARPTA applies to all Aulani DVC sellers who are not residents of Hawaii:
- ✓ US residents living outside Hawaii
- ✓ Canadian residents
- ✓ UK and European residents
- ✓ All other non-Hawaii residents worldwide
Simple 3-Step Process
Unlike FIRPTA, claiming your HARPTA refund is straightforward. No tax preparer needed!
Get Your Settlement Statement
After your sale closes, you'll receive a settlement statement from the escrow company showing your purchase price, sale price, and all fees.
Complete Form N-288C
Fill out the one-page Hawaii tax form. We recommend submitting as soon as you receive your settlement statement to expedite the refund.
Receive Your Refund
Hawaii Department of Taxation processes refunds in approximately 2-3 months. Your refund check will be mailed to you.
Non-US Residents: You Also Need FIRPTA
If you're not a US resident, you'll also have 15% federal FIRPTA withholding in addition to HARPTA. Visit our sister site for complete guidance on federal tax requirements.
Ready to Sell Your Aulani Membership?
List your Aulani Disney Vacation Club membership with DVC Sales. Our commission is only 6.9% - one of the lowest in the industry.
Sell With DVC SalesFull Transparency: DVC HARPTA is an informational service of DVC Sales. We provide this free guidance to help Aulani sellers understand Hawaii's HARPTA requirements. Our only benefit is the opportunity to assist you in selling your membership through dvcsales.com if you haven't already listed it.