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Occupancy restriction
Length of Stay
180days or less
Registration & Licensing Fees
A fee of $1,197 with an additional $1,432 if Public Hearing is required. Renewal fee is $979.
Licenses or Permits Required
Yes, a short-term rental permit is required.
Property Inspection
Guest Record
Zoning

STRH zoning laws vary from zone to zone in Maui, Hawaii. The maximum number of bedrooms on a short-term rental home lot must not be more than six in Maui. Hosts are advised to comply with the zoning requirements of the zone in which their STRH is located.

Occupancy taxes and fees

A combined rate of 17.416%

Insurance requirement
Does any Building, Health & Safety Regulation affects STR?

Yes, there are building, health and safety regulations.

Parking Requirement
Advertising Requirement
Noise regulation
Neighbor Notification
Limitation on number of STR owned
Regulations on hosting events or parties in STR
Regulations on hosting events or parties in STR
Hosting events regulations
Restrictions on number of reservations
Waste disposal regulations
Accessibility Requirement
waste disposal regulations
Waste disposal regulations
Emergency Contact Information
What is short term rental?

A short-term rental home (STRH) in Maui, Hawaii, is any private dwelling unit, such as a house, condo, or apartment, that can be rented to tourists for less than 180 days.

Are there STR regulations that affect property owners?

Yes, there are STR regulations that affect property owners in Maui, Hawaii.

Is there any short-term rental-related tax?

Yes, there are.

Is it only individuals that are permitted to operate short-term rental?

Yes, individuals are permitted to operate short-term rental businesses in Maui, Hawaii.

What are the procedures and requirement for the neighborhood approval?
Do I need a neighborhood approval?
Building, Health & Safety Regulation
Which of these taxes does Airbnb or other booking company collect?
What zoning laws affect Short Term Rentals?

STRH zoning laws vary from zone to zone in Maui, Hawaii. The maximum number of bedrooms on a short-term rental home lot must not be more than six in Maui. Hosts are advised to comply with the zoning requirements of the zone in which their STRH is located.

Is there any guest record requirement?

Yes, there are.

Do i require any license(s) for STR?

** **Yes, operators are to obtain a short-term rental home permit

Which tax(es) am i obligated to collect and remit?

Short-term rental operators in Maui, Hawaii are required to collect and remit the Transient Accommodations Tax (TAT) and the General Excise Tax (GET). TAT is a statewide tax, while GET is a state-level tax.

The current State TAT rate in Maui County is 10.25% and 3% Maui County TAT surcharge. Hosts are responsible for collecting and remitting the TAT to the Maui County Department of Finance applied to business activities.

1.     Mail a Check or Money Order: Fill out the MCTAT-1 form (download it here: [link to MCTAT-1 form]). Attach your check or money order (payable to "Director of Finance") to the form. Write MCTAT, the filing period, your State TAT ID number, and your daytime phone number on your check or money order. Mail your payment to: County of Maui, Maui County TAT Office, 110 Ala'ihi Street, Suite 107, Kahului, HI 96732.

2.     Online: https://www.hawaiicountiestat.us/ (ACH only, verification takes 4 days).

3.     Drop Box: You can drop your completed MCTAT-1 form and check or money order in the orange Drop Box located in front of the Maui County Service Center main entrance (110 Ala'ihi Street, Suite 107, Kahului, HI 96732).

The General Excise Tax (GET) rate for short-term rental homes (STRHs) in Maui, Hawaii, is 4%, but there might be an additional county surcharge. In Maui, the surcharge is 0.166%, bringing the total effective GET rate to 4.166% for STRHs. Maui's GET for your STRH involves online filings and regular payments. Use Forms G-45 (monthly/quarterly/semi-annually) and G-49 (annually) on the Hawaii tax website (https://tax.hawaii.gov/ ). Attach payment vouchers (check/money order) to Forms G-45 and mail to the address specified on the form.

Which tax(es) am i obligated to collect and remit?

Short-term rental operators in Maui, Hawaii are required to collect and remit the Transient Accommodations Tax (TAT) and the General Excise Tax (GET). TAT is a statewide tax, while GET is a state-level tax.

The current State TAT rate in Maui County is 10.25% and 3% Maui County TAT surcharge. Hosts are responsible for collecting and remitting the TAT to the Maui County Department of Finance applied to business activities.

1.     Mail a Check or Money Order: Fill out the MCTAT-1 form (download it here: [link to MCTAT-1 form]). Attach your check or money order (payable to "Director of Finance") to the form. Write MCTAT, the filing period, your State TAT ID number, and your daytime phone number on your check or money order. Mail your payment to: County of Maui, Maui County TAT Office, 110 Ala'ihi Street, Suite 107, Kahului, HI 96732.

2.     Online: https://www.hawaiicountiestat.us/ (ACH only, verification takes 4 days).

3.     Drop Box: You can drop your completed MCTAT-1 form and check or money order in the orange Drop Box located in front of the Maui County Service Center main entrance (110 Ala'ihi Street, Suite 107, Kahului, HI 96732).

The General Excise Tax (GET) rate for short-term rental homes (STRHs) in Maui, Hawaii, is 4%, but there might be an additional county surcharge. In Maui, the surcharge is 0.166%, bringing the total effective GET rate to 4.166% for STRHs. Maui's GET for your STRH involves online filings and regular payments. Use Forms G-45 (monthly/quarterly/semi-annually) and G-49 (annually) on the Hawaii tax website (https://tax.hawaii.gov/ ). Attach payment vouchers (check/money order) to Forms G-45 and mail to the address specified on the form.

Tax
What ZIP Codes have been prohibited for STR use?
What types of properties are eligible for short-term rentals?

A property, lot(one single-family dwelling per lot), or condominium unit.

Does occupancy limit affect STR?

Yes, it does.

What STR regulations affect me as an Owner?

1.     Permits/ Licensing: All STRH in Maui, Hawaii are required to obtain an STRH Permit from the Planning Administration Department of the county. Initial short-term rental home permits are initially valid for a maximum of three years, with the possibility of shorter periods if approved to address potential impacts. To renew a permit, applications must be submitted to the department at least sixty days before the expiration date, as the department will not accept renewal applications after that point. On Maui, permit renewals, if granted by the director, can extend for terms of up to five years.

2.     Advertising: Any advertisement for a short-term rental home must feature, as required by the county, the permit holder's valid permit number and the property's tax map key number.

3.     Neighborhood Notification: applicants are to send a notice of application for STR Home Application Permit to owners and lessees of record located within a five-hundred-foot radius of the lot of the proposed short-term rental home. The notice should include

Details about the planned operation of the short-term rental home; the designated on-site parking location; the total count of bedrooms intended for short-term rental use; a map indicating the position of the short-term rental home lot concerning all other lots within a five-hundred-foot radius; inclusion of a provision allowing owners, lessees of record, and residents within a five-hundred-foot radius to submit a written protest to the director through fax, email, or letter. All protests must be postmarked within forty-five days from the notice of application mailing.

4.     Parking Requirements: Hosts are required to provide adequate parking for their guests. On-street parking is not allowed so adequate parking must be provided for STRH.

What are the procedures or requirements for keeping the guest records?

To qualify for a Maui short-term rental permit, your single-family home must be both 15 years old and owned by you for at least 15 years prior to applying. New Permit Application costs $1,197 and an additional $1,432 if Public Hearing is required.

To apply for a Short Term Rental Home (STRH), you need to submit an online application through MAPPS, Maui's Automated Planning and Permitting Solution. Ensure that a fully processed Land Use Designation Form is attached to the STRH application. For renewing an existing STRH, kindly fill out the Short Term Rental Home Renewal Application Packet. Submit renewal applications via email to currentdivision@mauicounty.gov , adhering to the submission guidelines outlined in the application packet.

Short Term Rental Home (STRH) Application: https://www.mauicounty.gov/1874/ShortTerm-Rental-Home-STRH-Application

Notification
What are the occupancy limits for STR?
What other STR regulations am i obligated to observe?

1.     Noise Regulations: the quiet hours for STRH is from 9:00 p.m. to 8:00 a.m. in Maui, Hawaii. Amplified sound that is audible beyond the property boundaries of the short-term rental home is prohibited.

What are the penalties and fines for non compliance?
Is there any official regulatory body or authority?

Yes, the Planning Administration Department.

How can i contact the authority?

Planning Administration

Phone: (808) 270-7735

Fax: (808) 270-1775

1.     Current Planning Division

Physical Address: 2200 Main Street, One Main Plaza Bldg, Suite 619, Wailuku, HI 96793

Phone: (808) 270-8205

Fax: (808) 270-1775

Directory: https://www.mauicounty.gov/directory.aspx?did=154

Which jurisdictions are exempted from the regulations?
What are the requirements and fees for the permit (s)?

To qualify for a Maui short-term rental permit, your single-family home must be both 15 years old and owned by you for at least 15 years prior to applying. New Permit Application costs $1,197 and an additional $1,432 if Public Hearing is required.

To apply for a Short Term Rental Home (STRH), you need to submit an online application through MAPPS, Maui's Automated Planning and Permitting Solution. Ensure that a fully processed Land Use Designation Form is attached to the STRH application. For renewing an existing STRH, kindly fill out the Short Term Rental Home Renewal Application Packet. Submit renewal applications via email to currentdivision@mauicounty.gov , adhering to the submission guidelines outlined in the application packet.

Short Term Rental Home (STRH) Application: https://www.mauicounty.gov/1874/ShortTerm-Rental-Home-STRH-Application

Basic Information
Occupancy restriction
Length of Stay
180days or less
Registration & Licensing Fees
A fee of $1,197 with an additional $1,432 if Public Hearing is required. Renewal fee is $979.
Licenses or Permits Required
Yes, a short-term rental permit is required.
Property Inspection
Guest Record
Zoning

STRH zoning laws vary from zone to zone in Maui, Hawaii. The maximum number of bedrooms on a short-term rental home lot must not be more than six in Maui. Hosts are advised to comply with the zoning requirements of the zone in which their STRH is located.

Occupancy taxes and fees

A combined rate of 17.416%

Insurance requirement
Does any Building, Health & Safety Regulation affects STR?

Yes, there are building, health and safety regulations.

Parking Requirement
Advertising Requirement
Noise regulation
Neighbor Notification
Limitation on number of STR owned
Regulations on hosting events or parties in STR
Regulations on hosting events or parties in STR
Hosting events regulations
Restrictions on number of reservations
Waste disposal regulations
Accessibility Requirement
waste disposal regulations
Waste disposal regulations
Emergency Contact Information
Provide your rental address, and we'll send you the regulation details accordingly

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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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