HARPTA (Hawaii Real Property Tax Act) is Hawaii's state tax withholding law that requires 7.25% of the gross sale price to be withheld when a seller who is not a Hawaii resident sells real property in Hawaii, including an Aulani DVC timeshare. Hawaii wants to be paid any income tax owed on the profit from the sale, if there is one.

How much is HARPTA withholding?

HARPTA withholding is 7.25% of the gross sale price. For example, if you sell your Aulani DVC timeshare for $20,000, the Hawaii withholding would be $1,450.

Can I get a HARPTA refund?

Yes, if your actual Hawaii tax liability is less than the amount withheld, you can file Form N-288C to claim a refund. Sellers who sold at a loss typically receive a full refund of the withholding.

Is HARPTA the same as FIRPTA?

No. HARPTA is Hawaii's state tax withholding (7.25%), and FIRPTA is the federal tax withholding (15%). A seller who is not a US citizen or US resident completes both when selling Aulani. A US citizen or US resident who does not live in Hawaii has only HARPTA. A Hawaii resident has nothing withheld and provides Form N-289.

How long does a HARPTA refund take?

Hawaii typically processes HARPTA refunds within 3 to 6 months of receiving your Form N-288C and supporting documentation. Refunds are issued as paper checks; there is no direct deposit option. If six months pass without payment or written notice, call the Hawaii Department of Taxation at (808) 587-4242 to check status.

For Aulani sellers who are not residents of Hawaii

Sold your Aulani membership? Get your 7.25% HARPTA withholding back.

Hawaii holds 7.25% of your sale price at closing. This is not your tax bill. It is a withholding, and most sellers get it all back with one form.

Calculate My Refund Get Form N-288C

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How It Works

Sale Closes

7.25% is withheld and sent to Hawaii Department of Taxation

File Form N-288C

One simple form with your purchase and sale documents

Get Your Refund

Most sellers receive a full refund within 2-3 months

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Calculate Your HARPTA Refund

Find out how much you'll get back before you sell.

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How HARPTA Works

Your Sale Closes

7.25% of your sale price is automatically withheld and sent to the Hawaii Department of Taxation. You receive the remaining proceeds.

File Form N-288C

Complete Hawaii's simple refund form, attach your closing statement and original purchase documents, and mail to the Hawaii Tax Department.

Receive Your Refund

Hawaii processes your refund in 2-3 months. Most Aulani sellers receive a full refund because DVC resale prices are typically below original purchase prices.

Free Tools & Resources

HARPTA Tax Estimator

Calculate your estimated withholding and refund based on your sale price and original purchase price.

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Form N-288C Guide

Step-by-step guide to completing Hawaii's refund form. No ITIN required, no tax professional needed.

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FAQs

Answers to the most common questions about HARPTA withholding, refund timelines, and the Form N-288C process.

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Ready to Calculate Your HARPTA Refund?

Find out how much you'll get back before you sell. Our free tax estimator takes under a minute.

Try the Tax Estimator →

Not a US Citizen or US Resident?

If you're not a US citizen or US resident, you'll have both federal FIRPTA withholding (15% to the IRS) and Hawaii HARPTA withholding (7.25% to the State of Hawaii). FIRPTA depends on your tax status, not on where you live. Visit dvcfirpta.com for help with your federal tax refund.