Maui Short-Term Rental Taxes Explained
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2026 Guide to Maui Short-Term Rental Taxes
As of January 1, 2026, Hawaii has implemented significant changes to the tax landscape for vacation rentals. For owners on Maui, staying compliant means understanding the new "Green Fee" state tax increase and the current tiered property tax system.
Short-term rentals (STRs) are defined as any stay of less than 180 days. To operate legally, you must collect and remit three specific transactional taxes and pay property taxes based on your specific rental classification.
Total Rental Tax Breakdown (The 18.5% Rule)
In 2026, the total transactional tax burden for a Maui vacation rental is 18.5%. This is comprised of three separate taxes that must be filed with the State and County.
1. General Excise Tax (GET) – 4.5%
- This includes the 4% State rate plus the 0.5% Maui County Surcharge.
- Pro Tip: Most owners use a "pass-on" rate of 4.712% to guests to account for the tax on the tax.
2. Hawaii State Transient Accommodations Tax (TAT) – 11.0%
- New for 2026: Effective January 1st, the State TAT increased from 10.25% to 11.0%. This 0.75% increase is often referred to as the "Green Fee," dedicated to climate and environmental conservation.
3. Maui County Transient Accommodations Tax (MCTAT) – 3.0%
- This is a local surcharge collected directly by the County of Maui in addition to the state taxes.
Important: While platforms like Airbnb and VRBO may collect some taxes, Hawaii law often requires the owner to be the ultimate responsible party for filing. Always verify your specific account settings.
2025-2026 Maui Property Tax Rates
Maui County utilizes a tiered tax system for the TVR-STRH (Short-Term Rental) classification. These rates are effective for the current fiscal cycle (July 1, 2025 – June 30, 2026).
Rates are subject to change by the County Council every June for the upcoming fiscal year.
Compliance & Registration Requirements
To operate a short-term rental in 2026, you must maintain the following:
- Hawaii State Tax ID: Required for GET and TAT filings.
- Maui County MCTAT ID: Required for local tax payments.
- Registration: Under the new 2026 local ordinances, ensure your unit is properly registered with the county to avoid steep fines (up to $10,000).
Expert Guidance for Maui Investors
The tax and regulatory environment on Maui is evolving quickly, especially with the ongoing discussions regarding Bill 9 and the phase-out of certain short-term rentals. Partnering with a knowledgeable real estate team is more important than ever to protect your investment.
Important: Some "Minatoya List" properties in apartment zones are facing phase-out deadlines in 2029/2031, so buyers should consult with us first.
Are you navigating the 2026 tax changes?
We can help you analyze your property's ROI under the new tax rates or help you find "long-term rental" opportunities that offer significant property tax breaks.
From tax requirements to vacation rental regulations, understanding the rules is essential before you buy or sell. Let the Maui Property Team help you navigate Maui's evolving short term rental market with confidence.
Contact the Maui Property Team