Short-Term Rental Laws in Maui County, HI (2026)
Short-term rentals (under 180 days) are legal in Maui County only in hotel/resort-zoned areas, in apartment-zoned condos on the 'Minatoya List' (now being phased out), or with a capped Short-Term Rental Home or Bed & Breakfast permit ($1,916 new STRH application; $1,566 renewal; owner must have owned the home 5+ years). The biggest restriction is Bill 9 (Ordinance 5909, signed Dec. 15, 2025), which ends transient vacation rental use in apartment districts — West Maui by Jan. 1, 2029 and the rest of the county by Jan. 1, 2031 — affecting roughly 7,000 units, with constitutional challenges pending in court. Unpermitted rentals face a $20,000 fine plus $10,000 per day. Always confirm current requirements with the city before operating.
Maui County STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | Short-Term Rental Home (STRH) Permit |
| Permit fee | $1,916 |
| Owner occupancy required | No |
| Primary residence only | No |
| Max units per owner | 1 |
| Total occupancy taxes | ~18.5% of gross revenue |
| Insurance | Yes - proof of insurance is required to keep an STRH permit: renewal applicants must submit all Certificates of Insurance (COIs) issued since the last approval. Specific coverage minimums are not stated in Chapter 19.65 or on the county application. |
| Enforcement | Maui County enforces proactively: since 2020 the county has used STR-monitoring software to identify illegal listings, all advertising must display the STRH permit number, every STRH must have a designated manager reachable 24/7 who can arrive on site within 1 hour, and permit holders must allow county compliance inspections within one hour of notice - refusal can mean permit revocation. Misrepresentation on an application results in denial/revocation and a 5-year bar on reapplying. Two lawsuits (Malter v. Maui County, 2CCV-25-0003778; Lynam v. County of Maui, 2CCV-25-0003780) are challenging the Bill 9 phase-out as an unconstitutional taking; no injunction had been granted as of spring 2026, so the phase-out deadlines remain in effect. |
| Current rules effective | 2025-12-15 |
What will guests pay in taxes on a Maui County stay?
Itemized occupancy taxes for Maui County, HI — enter your nightly rate to see the real cost breakdown.
Maui County occupancy tax calculator
| Gross rent | $450.00 |
| Hawaii Transient Accommodations Tax (TAT) (11%)· host remits | $49.50 |
| Maui County Transient Accommodations Tax (MCTAT) (3%)· host remits | $13.50 |
| Hawaii General Excise Tax (GET) incl. Maui County surcharge (4.5%)· host remits | $20.25 |
| 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.
Permits & licensing
Maui County requires Short-Term Rental Home (STRH) Permit to operate a short-term rental — the fee is $1,916.
FY2027 budget ordinance (July 1, 2026 - June 30, 2027): new STRH application fee $1,916, plus additional $2,290 if a public hearing is required; renewal application fee $1,566 (up from $1,676 / $2,004 / $1,370 in FY2026). Bed & Breakfast Home permit fees are identical. Fees are reset annually in the county budget ordinance. Permits are capped per Community Plan Region and the owner must have owned the dwelling for at least 5 years, so new permits are hard to obtain. Condos on the Minatoya List and units in hotel districts operate without an STRH permit (Minatoya use is being phased out under Bill 9).
Zoning & location rules
Transient vacation rentals are permitted outright in hotel districts (H-1/H-2) and, historically, in apartment-zoned condos on the county's Minatoya List — but Bill 9 (Ordinance 5909, Dec. 2025) discontinues TVR use in apartment districts, with deadlines of Jan. 1, 2029 for West Maui and Jan. 1, 2031 for the rest of the county (~7,000 units affected). Outside those areas, STRs in residential/rural/agricultural zones require an STRH permit (capped per Community Plan Region under MCC 19.65.030.R; max 6 bedrooms on Maui/Lanai, 3 on Molokai; dwelling must be 5+ years old and owned by applicant 5+ years) or an owner-occupied Bed & Breakfast Home permit under MCC 19.64. Rentals of 180 days or more are not transient and need no STR permit.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Hawaii Transient Accommodations Tax (TAT)Raised from 10.25% to 11% effective Jan. 1, 2026 by Act 96, SLH 2025 (the 'Green Fee'). Applies to gross rental proceeds from stays under 180 days. Hosts must register with the Hawaii Department of Taxation and remit; STR platforms such as Airbnb/Vrbo are not permitted to collect Hawaii lodging taxes on hosts' behalf. | 11% | host |
| Maui County Transient Accommodations Tax (MCTAT)Effective Nov. 1, 2021. Remitted separately to the Maui County Director of Finance, due concurrent with state TAT filings (20th of the month following the filing period). | 3% | host |
| Hawaii General Excise Tax (GET) incl. Maui County surcharge4.0% state GET plus 0.5% Maui County surcharge effective Jan. 1, 2024 through Dec. 31, 2030. Maximum allowable pass-on rate to guests is 4.712%. Host registers and remits to the state Department of Taxation. | 4.5% | host |
Enforcement & penalties
Maui County enforces proactively: since 2020 the county has used STR-monitoring software to identify illegal listings, all advertising must display the STRH permit number, every STRH must have a designated manager reachable 24/7 who can arrive on site within 1 hour, and permit holders must allow county compliance inspections within one hour of notice - refusal can mean permit revocation. Misrepresentation on an application results in denial/revocation and a 5-year bar on reapplying. Two lawsuits (Malter v. Maui County, 2CCV-25-0003778; Lynam v. County of Maui, 2CCV-25-0003780) are challenging the Bill 9 phase-out as an unconstitutional taking; no injunction had been granted as of spring 2026, so the phase-out deadlines remain in effect.
Operating an illegal (unpermitted) short-term rental carries a $20,000 initial fine plus $10,000 for each day the operation continues (effective Dec. 27, 2019, under MCC 19.530.030 following a 2018 voter-approved charter amendment; previously $1,000 initial/$1,000 per day).
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Maui County: the playbook
Generated from this market's verified rules — each step traces to the sources at the bottom of this page.
- 1
Verify your zoning
Location rules apply: Transient vacation rentals are permitted outright in hotel districts (H-1/H-2) and, historically, in apartment-zoned condos on the county's Minatoya List — but Bill 9 (Ordinance 5909, Dec. 2025) discontinues TVR use in apartment districts, with deadlines of Jan. 1, 2029 for West Maui and Jan. 1, 2031 for the rest of the county (~7,000 units affected). Outside those areas, STRs in residential/rural/agricultural zones require an STRH permit (capped per Community Plan Region under MCC 19.65.030.R; max 6 bedrooms on Maui/Lanai, 3 on Molokai; dwelling must be 5+ years old and owned by applicant 5+ years) or an owner-occupied Bed & Breakfast Home permit under MCC 19.64. Rentals of 180 days or more are not transient and need no STR permit. Confirm your parcel's zoning with the county before applying.
- 2
Check the covenant layer
HOA/condo rules may prohibit STRs regardless of city law.
- 3
Apply for the Short-Term Rental Home (STRH) Permit
Budget $1,916. FY2027 budget ordinance (July 1, 2026 - June 30, 2027): new STRH application fee $1,916, plus additional $2,290 if a public hearing is required; renewal application fee $1,566 (up from $1,676 / $2,004 / $1,370 in FY2026). Bed & Breakfast Home permit fees are identical. Fees are reset annually in the county budget ordinance. Permits are capped per Community Plan Region and the owner must have owned the dwelling for at least 5 years, so new permits are hard to obtain. Condos on the Minatoya List and units in hotel districts operate without an STRH permit (Minatoya use is being phased out under Bill 9). Apply through the county — the official application page is linked in the sources below.
- 4
Line up required insurance
Yes - proof of insurance is required to keep an STRH permit: renewal applicants must submit all Certificates of Insurance (COIs) issued since the last approval. Specific coverage minimums are not stated in Chapter 19.65 or on the county application.
- 5
Set up tax collection & remittance
Platforms don't collect everything here: Hawaii Transient Accommodations Tax (TAT) (11%), Maui County Transient Accommodations Tax (MCTAT) (3%), Hawaii General Excise Tax (GET) incl. Maui County surcharge (4.5%) are remitted by the host. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 6
Configure your listing to the operating limits
Set your calendar and listing rules to respect the 1-unit-per-owner limit — platform delisting and fines in this market typically start with listings that visibly violate these limits.
- 7
Know the cost of getting it wrong
Operating an illegal (unpermitted) short-term rental carries a $20,000 initial fine plus $10,000 for each day the operation continues (effective Dec. 27, 2019, under MCC 19.530.030 following a 2018 voter-approved charter amendment; previously $1,000 initial/$1,000 per day). Maui County enforces proactively: since 2020 the county has used STR-monitoring software to identify illegal listings, all advertising must display the STRH permit number, every STRH must have a designated manager reachable 24/7 who can arrive on site within 1 hour, and permit holders must allow county compliance inspections within one hour of notice - refusal can mean permit revocation. Misrepresentation on an application results in denial/revocation and a 5-year bar on reapplying. Two lawsuits (Malter v. Maui County, 2CCV-25-0003778; Lynam v. County of Maui, 2CCV-25-0003780) are challenging the Bill 9 phase-out as an unconstitutional taking; no injunction had been granted as of spring 2026, so the phase-out deadlines remain in effect.
Recent rule changes in Maui County
July 1, 2026material
FY2027 budget raises STRH and B&B permit fees
The FY2027 budget ordinance (effective July 1, 2026 - June 30, 2027) raised the new STRH/B&B application fee from $1,676 to $1,916, the additional public-hearing fee from $2,004 to $2,290, and the renewal application fee from $1,370 to $1,566.
Official source →June 22, 2026material
Council passes Bill 88 creating H-3/H-4 hotel districts - a potential lifeline for ~4,500 Minatoya units
Despite all three planning commissions recommending denial, the Maui County Council passed Bill 88 on final reading 7-2, creating two new hotel zoning districts (H-3 and H-4) that give roughly 4,500 grandfathered vacation rentals at ~104 Minatoya-List properties a path to seek hotel rezoning and keep operating despite Bill 9. The bill itself rezones nothing - owners must apply separately - and it went to Mayor Bissen for signature. On July 9, 2026, a council committee advanced parcel-specific bills to rezone dozens of Kihei and West Maui apartment complexes as hotels.
Official source →February 25, 2026material
Maui Planning Commission rejects hotel-rezoning bill that would have saved ~4,500 vacation rentals
The Maui Planning Commission voted 8-1 against a bill to create two new hotel zoning districts so up to 4,500 Minatoya-List units could keep operating as vacation rentals despite Bill 9. Because the commission recommended opposition, the bill needs a two-thirds County Council supermajority to pass; the Molokai and Lanai planning commissions took it up in March 2026.
Official source →January 1, 2026material
State TAT rises from 10.25% to 11% (Act 96 'Green Fee')
Act 96, SLH 2025, increased the Hawaii Transient Accommodations Tax by 0.75 points to 11% effective Jan. 1, 2026, raising the combined state+county lodging tax burden on Maui STRs to 14% plus 4.5% GET. A federal court declined to block it in late December 2025.
Official source →December 19, 2025material
Bill 9 challenged in court; two lawsuits seek to block the STR phase-out
Malter v. Maui County (2CCV-25-0003778, filed Dec. 19, 2025, Kaanapali Royal owners) and Lynam v. County of Maui (2CCV-25-0003780, filed Dec. 22, 2025, seeking class-action status for ~7,000 Minatoya owners) argue the phase-out is an unconstitutional taking and seek preliminary injunctions. No injunction had been granted as of spring 2026, so the phase-out remains in effect.
Official source →December 15, 2025critical
Bill 9 signed into law (Ordinance 5909): phase-out of ~7,000 apartment-district vacation rentals
After a 5-3 County Council vote, Mayor Richard Bissen signed Bill 9, discontinuing transient vacation rental use in apartment-zoned districts (the Minatoya List, ~7,000 units, ~6,208 actively renting). Deadlines: West Maui by Jan. 1, 2029; rest of the county by Jan. 1, 2031. Owners may convert to long-term rental, sell, use personally, or seek rezoning.
Official source →January 1, 2024material
Maui County 0.5% GET county surcharge takes effect
Maui County adopted a 0.5% county surcharge on the state General Excise Tax effective Jan. 1, 2024 through Dec. 31, 2030, bringing GET on Maui STR revenue to 4.5% (max pass-on 4.712%).
Official source →
Frequently asked questions
›Is Airbnb legal in Maui County?
Airbnb is legal in Maui County, HI, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Maui County?
Yes. Maui County requires a Short-Term Rental Home (STRH) Permit to operate a short-term rental, which costs $1,916. Always confirm current requirements with the city before operating.
›How much does a Maui County short-term rental permit cost?
The Short-Term Rental Home (STRH) Permit costs $1,916. FY2027 budget ordinance (July 1, 2026 - June 30, 2027): new STRH application fee $1,916, plus additional $2,290 if a public hearing is required; renewal application fee $1,566 (up from $1,676 / $2,004 / $1,370 in FY2026). Bed & Breakfast Home permit fees are identical. Fees are reset annually in the county budget ordinance. Permits are capped per Community Plan Region and the owner must have owned the dwelling for at least 5 years, so new permits are hard to obtain. Condos on the Minatoya List and units in hotel districts operate without an STRH permit (Minatoya use is being phased out under Bill 9).
›Can I Airbnb a non-primary residence in Maui County?
Yes — Maui County does not limit short-term rentals to primary residences, although each owner is capped at 1 unit. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Maui County?
Hosts in Maui County are subject to: Hawaii Transient Accommodations Tax (TAT) (11%), Maui County Transient Accommodations Tax (MCTAT) (3%), Hawaii General Excise Tax (GET) incl. Maui County surcharge (4.5%) — roughly 18.5% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Maui County?
Operating an illegal (unpermitted) short-term rental carries a $20,000 initial fine plus $10,000 for each day the operation continues (effective Dec. 27, 2019, under MCC 19.530.030 following a 2018 voter-approved charter amendment; previously $1,000 initial/$1,000 per day). Maui County enforces proactively: since 2020 the county has used STR-monitoring software to identify illegal listings, all advertising must display the STRH permit number, every STRH must have a designated manager reachable 24/7 who can arrive on site within 1 hour, and permit holders must allow county compliance inspections within one hour of notice - refusal can mean permit revocation. Misrepresentation on an application results in denial/revocation and a 5-year bar on reapplying. Two lawsuits (Malter v. Maui County, 2CCV-25-0003778; Lynam v. County of Maui, 2CCV-25-0003780) are challenging the Bill 9 phase-out as an unconstitutional taking; no injunction had been granted as of spring 2026, so the phase-out deadlines remain in effect.
Maui County's STR rules changed 6 times recently.
Get an email the moment Maui County changes its short-term rental rules — plus renewal reminders before your permit expires.
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Related
Nearby covered markets
- Honolulu, HIRestricted
- San Francisco, CAPrimary residence only
- South Lake Tahoe, CAPermit required
- Los Angeles, CAPrimary residence only
- San Diego, CAPermit required
Sources
- Maui County - Short-Term Rental Home (STRH) Applicationretrieved July 10, 2026
- Maui County - Short Term Rentals (permit types and ordinances)retrieved July 10, 2026
- Maui County FY2027 Budget Appendix B - Rates and Fees (Planning Dept. STRH/B&B fees, effective July 1, 2026)retrieved July 10, 2026
- Ordinance 5909 (Bill 9, CD1, FD1 (2025)) - full ordinance textretrieved July 10, 2026
- Maui County news release - Mayor Bissen signs historic Bill 9 into lawretrieved July 10, 2026
- Maui County - Transient Accommodations Tax (MCTAT)retrieved July 10, 2026
- Hawaii Department of Taxation - County Surcharge on General Excise and Use Taxretrieved July 10, 2026
- Hawaii DOTAX Announcement 2025-03 - TAT Law Changes from 2025 (Act 96, 11% rate)retrieved July 10, 2026
- Maui County Code Chapter 19.65 - Short-Term Rental Homes (Municode)retrieved July 10, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Maui County and a qualified professional before operating.