Maui Property Tax Rates for 2026/2027
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.
How Are Maui Property Taxes Calculated?
Maui property taxes are calculated based on:
- Assessed value of the property (determined annually by the County)
- Tax rate per $1,000 of assessed value, based on property classification
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
Free Maui Property Tax & Portfolio Consultation
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.
Essential Considerations for Maui Property Owners
- Owner-Occupied Exemption: Homeowners who file for this exemption pay the lowest rates and receive a $200,000 reduction in taxable value.
- Short-Term Rentals: Properties used for vacation rentals face one of the highest tax rates.
- Agricultural Land: Requires a Farm Plan to be filed and for the property to be in active agricultural use to maintain the lower agricultural rate.
Learn about Farm Plan requirements for agricultural property
Related Resources on MauiProperty.com
- Buying Land on Maui – Complete Guide
- Fee Simple vs Leasehold Explained
- Zoning Rules in Maui
- Maui Relocation Guide for New Buyers
- 1031 Exchange Process in Hawaii
- Selling Your Home on Maui – 2026 Seller Guide
Have Questions About Maui Property Taxes?
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.
Contact the Maui Property Team TodayNewest Listings on Maui
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- 2 Beds
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- 4 Beds
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- 2 Beds
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- ACTIVE Status
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- 2 Beds
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- ACTIVE Status
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- 2 Beds
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- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass-W.
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- 3 Beds
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- ACTIVE Status
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- 1 Beds
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- 2 Beds
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- 410673 MLS
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- ACTIVE Status
- Leasehold Tenure
Listing courtesy of Keller Williams Realty Maui-L.
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- 1 Baths
- 410672 MLS
- Whaler Ii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
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- 1 Beds
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- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
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- 1 Beds
- 1 Baths
- 410670 MLS
- Royal Kahana Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
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- 2 Beds
- 3 Baths
- 410669 MLS
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- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
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- 2 Beds
- 3 Baths
- 410668 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Live Maui Real Estate LLC.
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- 410667 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Makena Realty LLC.
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- 2 Beds
- 2 Baths
- 410666 MLS
- Menehune Shores Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-Ki.
Extraordinary Ocean views from this lot over looking the prestigious Kaanapali Golf Course and moments to the Clubhouse which features an infinity pool and so much more. ...
- 410665 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Century 21 Island Homes.
Rare Oceanfront Parcel in Wailuku, Maui! SURFER'S PARADISE AWAITS YOU NOW! This is the only oceanfront parcel available under $1.5 million at the time of listing—an ext...
- 410662 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-Ka.
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- 2 Beds
- 2 Baths
- 410661 MLS
- Honua Kai - Hoku Lani Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of KBM Hawaii.
WHALER TIO 1120 E: February 21 - March 7 Whales! PRIME location for whale watching at the PEAK of their activity. You have a front-row seat without leaving your lanai. ...
- 1 Beds
- 1 Baths
- 410660 MLS
- Whaler I Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keith Eugene Paulsen.
HOTEL-ZONED and priced to sell. Konea 540 at Honua Kai Resort is located on the quiet side of Konea Tower and offers a peaceful oasis within one of Maui's most popular re...
- 2 Beds
- 1 Baths
- 410659 MLS
- Honua Kai - Konea Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
812-R: August 22 - September 5. View of Black Rock from every room. TIO 812 is located on the north side of Tower 1, facing Black Rock, which many desire for its quiet at...
- 1 Beds
- 2 Baths
- 410658 MLS
- Whaler I Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keith Eugene Paulsen.
Beautifully remodeled in 2026, this single-level 7-bedroom, 4-bath home offers approximately 2,038 sq. ft. of living space on a private, fully fenced 10,986 sq. ft. flag ...
- 7 Beds
- 4 Baths
- 410657 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of HomeSmart Island Homes.
Experience front-row ocean views at Keala O Wailea #4-201, a beautifully positioned 3-bedroom, 2-bathroom residence in one of the most sought-after buildings within the c...
- 3 Beds
- 2 Baths
- 410656 MLS
- Keala O Wailea Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Well-maintained 2-bedroom, 1-bath condo in Pohailani. This ground-floor unit features a functional layout and a private lanai with garden views. Pohailani offers two pool...
- 2 Beds
- 1 Baths
- 410655 MLS
- Pohailani Maui Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Welcome to Kahului Ikena, a safe and inviting pet-friendly condo with 2 nice sized bedrooms and 2 full bathrooms. This beautiful unit has a spectacular view of greenery l...
- 2 Beds
- 2 Baths
- 410652 MLS
- Kahului Ikena Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(P).
Wake up to the sound of the waves at this beautifully oceanfront studio at Royal Kahana Resort in West Maui. Unit#404 has been renovated and is comes turnkey. Enjoy centr...
- 1 Baths
- 410651 MLS
- Royal Kahana Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-Ki.
Papakea Time Interval G203 features two bedrooms and two bathrooms and is located at the beautiful Papakea. This unit is located on the second floor in the "G" building. ...
- 2 Beds
- 2 Baths
- 410650 MLS
- Papakea Resort I Ii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
Set on a spacious 0.5-acre lot in beautiful Kula, this charming two-story home offers 3 bedrooms, 2 bathrooms, and approximately 2,032 square feet of living space. Fresh ...
- 3 Beds
- 2 Baths
- 410649 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Shore To Shore Realty, Inc..
Welcome to easy South Maui living at Maui Vista. Just across the street from the golden sands of Charley Young Beach, this turnkey 1-bedroom, 1-bath condo is ideally posi...
- 1 Beds
- 1 Baths
- 410647 MLS
- Maui Vista Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Welcome to Pohailani Maui! This beautifully maintained second-level, 2-bedroom, 1-bath condo is located in a desirable, low-density, pet-friendly complex in Kahana. Fully...
- 2 Beds
- 1 Baths
- 410643 MLS
- Pohailani Maui Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of REMAX Hawaii Maui.
Here is your opportunity to own in the sought after neighborly community of Piilani Villages! This Phase II single level 3 bedroom, 2 bath home with 2 car garage has vaul...
- 3 Beds
- 2 Baths
- 410642 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Romvari Realty Ltd.
Welcome to this well-maintained corner ground-floor 3-bedroom, 2-bath unit at Iao Parkside, offering 960 sq. ft. of comfortable living space. The unit features a garden v...
- 3 Beds
- 2 Baths
- 410640 MLS
- Iao Parkside I Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of eXp Realty.
Welcome to stylish ground-floor living at Kihei Villages. This beautifully updated 2-bedroom, 2-bath residence combines a fresh modern interior with one of the features M...
- 2 Beds
- 2 Baths
- 410638 MLS
- Kihei Villages Ii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's International Realty(W).
Recently completed, brand New custom 5,000 sq ft home with a 3 car garage in the magnificent Kula I'o neighborhood. Perched at the top of a hill, lot 29 a 2.5 acre parcel...
- 5 Beds
- 5 Baths
- 410637 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Big Wave Realty LLC.
RARE Offering! Take it Easy at unit 205 at Kehalani Gardens with three bedrooms, two and a half baths and 1133 square foot interior. This townhome condo is easy to love w...
- 3 Beds
- 3 Baths
- 410636 MLS
- Kehalani Gardens Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Dinits Realty.
OCEANFRONT LIVING, NORTH SHORE STYLE. Some oceanfront homes give you a view. This one makes the ocean part of everyday life. Set beside Tavares Bay, just minutes east o...
- 3 Beds
- 2 Baths
- 410634 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Maui Real Estate Advisors LLC.
At the top of Kula’s sought-after Kulamanu neighborhood sits Kaalele Place: where the sunlight reflects off the manicured hedgerows, framing some of the best views on the...
- 4 Beds
- 3 Baths
- 410633 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's International Realty(M).