Hotels & Lodging in Maui County, HI (2026)
1 rule for unincorporated Maui County, Hawaii.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Maui County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Maui County Code chapter 3.47 imposes its own three percent transient accommodations tax on gross rental proceeds from hotels, resorts, and other transient accommodations, layered on top of the state TAT. Section 3.47.010 sets the rate; section 3.47.030 makes operators, brokers, and plan managers personally liable for paying it to the county each month.
Maui County Transient Accommodations Tax Rate
Some RestrictionsMaui County Code §§ 3.47.010, 3.47.030, 3.47.050
A three percent transient accommodations tax is established on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of section 237D-1, Hawaiʻi Revised Statutes. This tax is considered levied on November 1, 2021. ... A.Each month, a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations is levied...
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