Maui County, HI Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Owner-occupied STR permit
- Reclassified 'commercialized residential', loses home exemption
- Non-owner-occupied STR
- Classified 'TVR-STRH', no home exemption
- Total property classes
- 12 classes listed in § 3.48.305(A)
- Rate-setting deadline
- Council resolution due by June 10
- Administering official
- Director of finance
Summary
Maui County Code section 3.48.305 taxes short-term rentals through real property tax classification, not a hotel-room tax. An owner-occupant holding a bed and breakfast, short-term rental home, or transient vacation rental permit loses the owner-occupied home exemption and is reclassified 'commercialized residential.' A non-owner-occupied short-term rental is instead classified 'TVR-STRH.'
4.Real property that serves as the owner's principal residence and has been granted a bed and breakfast home permit, a short-term rental home permit, or operates as a transient vacation rental, must be classified as "commercialized residential" without regard to its highest and best use, and cannot qualify for a home exemption. ... 6.Unless classified as "time share", "hotel and resort", or "commercialized residential", lodging or dwelling units occupied by transient tenants for periods of less than six consecutive months, including real property that does not serve as the owner's principal residence and has been granted a short-term rental home permit or a conditional permit allowing transient vacation rental use must be classified as "TVR-STRH" without regard to its highest and best use, and cannot qualify for a home exemption.
Full Breakdown
305(A), including owner-occupied, non-owner-occupied, hotel and resort, time share, TVR-STRH, and commercialized residential. 305(B)(4) requires that real property serving as the owner's principal residence be reclassified 'commercialized residential,' losing eligibility for the home exemption, once the owner is granted a bed and breakfast home permit, a short-term rental home permit, or otherwise operates a transient vacation rental. 305(B)(6) covers dwellings that do not serve as the owner's principal residence: unless already classified as time share, hotel and resort, or commercialized residential, a unit rented to transient tenants for stints under six consecutive months, including one holding a short-term rental home permit or a conditional permit for transient vacation rental use, must be classified 'TVR-STRH,' again without a home exemption.
305(C) extends the TVR-STRH class to dwellings in the hotel district, and subsection (D) extends it to apartment-district or planned-development units where transient vacation rental is a permitted use. 565.
Violations & Fines
The classification chapter carries no separate fine of its own: the consequence is financial rather than criminal. A property that is reclassified once a short-term rental home permit, bed and breakfast permit, or transient vacation rental use is granted forfeits the home exemption under section 3.48.305(B)(4) and (B)(6), pushing the parcel onto the TVR-STRH or commercialized residential rate the council sets each year under section 3.48.561.
Frequently Asked Questions
Does Maui County tax short-term rentals differently from a regular home?
What is the 'TVR-STRH' property class?
Who sets the actual tax rate for short-term rental property?
Sources & Official References
Other rules in Maui County
How Maui County compares: Cities with the Highest Short-Term Rental Taxes·Compare Maui County to another location·View the Hawaii short-term rentals overview
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