Short-term rental & Airbnb taxes in Kihei, HI (2026)
Short-term rental guests in Kihei pay roughly 18.5% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Hawaii General Excise Tax (GET) + Maui County surcharge4% state GET plus 0.5% Maui County surcharge effective January 1, 2024 through December 31, 2030; maximum visible pass-on rate in Maui County is 4.712%. Operators must hold a GE license and remit to the Hawaii Department of Taxation. | 4.5% | host |
| Hawaii Transient Accommodations Tax (TAT)Act 96 (SLH 2025, the 'Green Fee') raised the state TAT from 10.25% to 11.00% effective January 1, 2026. No sunset/end date is stated in Act 96 per DOTAX Announcement 2025-03 and the Form TA-2 instructions. Applies to rentals under 180 days; operators must register with the state (TA license) and remit. | 11% | host |
| Maui County Transient Accommodations Tax (MCTAT)Established by Ordinance No. 5273 (passed October 1, 2021; MCTAT effective November 1, 2021). Operators pay 3% directly to the County of Maui on the same base as the state TAT; may be passed on to guests. Hawaii has no statewide platform tax-collection mandate, so hosts are responsible for GET, TAT, and MCTAT registration and remittance. | 3% | host |
What will guests pay on a Kihei stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Kihei occupancy tax calculator
| Gross rent | $450.00 |
| Hawaii General Excise Tax (GET) + Maui County surcharge (4.5%)· host remits | $20.25 |
| Hawaii Transient Accommodations Tax (TAT) (11%)· host remits | $49.50 |
| Maui County Transient Accommodations Tax (MCTAT) (3%)· host remits | $13.50 |
| Total tax (18.5%) | $83.25 |
| Guest pays | $533.25 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Kihei and your booking platform.