The Maui County Transient Accommodations Tax (MCTAT) is a local-level tax imposed on gross rental income from short-term rentals on Maui. If you operate a vacation rental, understanding your responsibilities under this tax law is essential to stay compliant and avoid penalties.
Whether you're a first-time investor or a seasoned host, this guide breaks down what you need to know in 2025.
The MCTAT is a 3% tax charged on all gross rental income from transient accommodations (i.e., rentals of less than 180 days).
This tax is separate from the Hawaii State TAT (10.25%) and must be filed directly with Maui County.
Learn how the Hawaii TAT works »
You are responsible for MCTAT payments if:
This applies to:
1.) Register with Maui County to receive a MCTAT filing ID
2.) File monthly or quarterly online at MauiCounty.gov
3.) Submit payment for 3% of gross rental income
Note: You must also file your General Excise Tax (GET) and Hawaii TAT returns separately through the state.
Review GET and tax responsibilities here »
Let’s say you collect $10,000/month in rental income:
Total taxes owed = $1,741.60
Understanding this breakdown is critical to pricing your unit properly and forecasting net income.
Check out our Maui Condo Investment Guide »
Buyers:
Read our Buyer Representation Guide »
Sellers:
See our complete Seller’s Guide for Maui »
Understanding your full tax burden is key to making profitable, compliant real estate decisions in Maui’s competitive STR market.
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Whether you're purchasing a short term rental, managing an existing property, or navigating Maui County tax requirements, the Maui Property Team can help you make informed real estate decisions with confidence.
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