Tax Guide for Aulani Sellers
When you sell your Aulani DVC, Hawaii withholds 7.25% of the sale price under HARPTA. Most sellers qualify for a full refund — here is what you need to know.
Simple 3-Step Process
Quick Facts
Where to Mail
Hawaii Dept of Taxation
P.O. Box 3559
Honolulu, HI 96811-3559
You Also Need FIRPTA
Non-US citizens selling Aulani DVC must also comply with the federal FIRPTA withholding requirement in addition to Hawaii HARPTA.
Learn about FIRPTA at dvcfirpta.com
Hawaii Tax Guide for
Aulani DVC Sellers
Hawaii withholds 7.25% of your sale price under HARPTA. Most sellers receive a full refund. Use our tools to estimate your refund and find the right forms.
What is HARPTA?
HARPTA (Hawaii Real Property Tax Act) requires buyers to withhold 7.25% of the sale price when purchasing Hawaii real property from a non-resident seller. As an Aulani DVC owner living outside Hawaii, this almost certainly applies to you.
The withheld funds are sent to the Hawaii Department of Taxation as a prepayment of any potential capital gains tax. Since most DVC resales occur at a loss, sellers typically qualify for a full refund of the entire withheld amount.
Read the full FAQKey Points to Know
- Applies to non-resident sellers of Hawaii real property including Aulani DVC
- 7.25% is withheld from the gross sale price, not the net proceeds
- You can file Form N-288C before closing to request a reduced withholding
- Most sellers who bought at retail receive a full refund of all withheld funds
- Hawaii typically processes the refund within 2-3 months of receiving the form
Simple 3-Step Process
Getting your HARPTA withholding refunded is straightforward
Get Settlement Statement
Your closing agent or title company prepares the settlement statement showing exactly how much was withheld. This document is the foundation of your refund claim.
Complete Form N-288C
File Hawaii Form N-288C to request a withholding certificate before closing or to claim your refund after. Our forms page has the current version with filing instructions.
Receive Your Refund
Hawaii reviews your filing and issues a refund for any excess withholding. Most sellers who originally bought at retail receive the full 7.25% back.
Non-US Citizens: You Also Need FIRPTA
If you are not a US citizen or resident alien, federal FIRPTA rules also apply to your Aulani DVC sale in addition to Hawaii HARPTA. The two are separate obligations with different forms and timelines. Visit dvcfirpta.com for the complete federal FIRPTA guide for DVC sellers.
Ready to Sell Your Aulani DVC?
DVC Sales charges just 6.9% commission — the lowest in the industry. Our team handles the HARPTA paperwork coordination as part of the closing process.
Get Started with DVC SalesFull Transparency: DVC HARPTA is an informational service of DVC Sales — a licensed DVC resale broker. This site provides general educational information about Hawaii HARPTA withholding requirements. It is not legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.