Short-term rental & Airbnb taxes in Maui County, HI (2026)
Short-term rental guests in Maui County 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 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 |
What will guests pay on a Maui County stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
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.
Keep going
Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Maui County and your booking platform.