Understanding Maui's property tax system is crucial for buyers, sellers, and property owners alike. Whether you own a condo in Kihei, a single-family home in Lahaina, or vacant land in Upcountry, your tax classification and assessed value directly impact your annual costs.
Here’s the latest breakdown of Maui County’s property tax rates effective July 1, 2026.
Maui property taxes are calculated based on:
Formula: (Assessed Value & divide; 1,000) × Tax Rate = Annual Property Tax
Additional infomation on calculating our taxe rate from the County of Maui
2026/2027 Maui Property Tax Rates by Classification
| Classification | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|
| Owner-Occupied | $1.65 (Up to $1.5M) |
$1.80 ($1,500,001 to $4.5M) |
$5.00 (More Than $4.5M) |
| Non-Owner-Occupied | $6.25 (Up to $1M) |
$9.00 ($1,000,001 to $2.5M) |
$17.00 (More Than $2.5M) |
| Apartment | $3.50 | — | — |
| Hotel And Resort | $11.80 | — | — |
| Time Share | $14.90 | — | — |
| TVR-STRH (Short-Term Rental) | $13.00 (Up to $900,000) |
$15.00 ($900,001 to $3M) |
$17.00 (More Than $3M) |
| Long-Term Rental | $2.90 (Up to $1.5M) |
$5.00 ($1,500,001 to $3M) |
$8.50 (More Than $3M) |
| Agricultural | $5.74 | — | — |
| Conservation | $6.43 | — | — |
| Commercial | $6.05 | — | — |
| Industrial | $7.05 | — | — |
| Commercial Residential | $2.25 (Up to $1.5M) |
$3.50 ($1,500,001 to $3M) |
$10.00 (More Than $3M) |
Note: Tiers apply based on assessed property value. Some classes do not have tiered rates.
Click here to review the tax rates at the Maui County website
How do the 2026 Maui Property Tax rates affect your investment portfolio? Whether you are analyzing holding costs for a second home or planning to sell, our local experts can help you navigate the tax classes and understand how they may impact your real estate goals.
Learn about Farm Plan requirements for agricultural property
Property taxes in Maui vary based on factors such as property classification, assessed value, exemptions, and how the property is used. Whether you're purchasing your first home, a second home, or an investment property, the Maui Property Team can help you understand how property taxes may affect your ownership costs and guide you through the buying process with confidence.
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Listing courtesy of MegaVega Properties LLC.
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Listing courtesy of Hawaii Life (W).
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Listing courtesy of Romvari Realty Ltd.
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Listing courtesy of Coldwell Banker Island Prop-Ku.
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Listing courtesy of Coldwell Banker Island Prop(S).
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Listing courtesy of Coldwell Banker Island Prop(S).
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Listing courtesy of Hawaii Life (W).
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Listing courtesy of ENRG Realty.
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Listing courtesy of eXp Realty.
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Listing courtesy of Island Sotheby's International Realty(W).
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Listing courtesy of Wailea Point Realty, Inc..
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Listing courtesy of Island Sotheby's International Realty(M).
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Listing courtesy of Hawaii 5-0 Properties, Inc..
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Listing courtesy of Hawaii Life (W).
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Listing courtesy of Keller Williams Realty Maui-L.
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Listing courtesy of Coldwell Banker Island Prop-KP.
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Listing courtesy of Keller Williams Realty Maui-Ka.