Honolulu vs Maui County
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Honolulu, Hawaii | Maui County, Hawaii |
|---|---|---|
| Legality Status | Restricted | Effectively Banned |
| Permit Fee | $1,000 initial registration; $500 annual renewal | Set by annual budget ordinance — contact Planning Dept for current amount |
| Tax Rate | ~18.5% combined (11% state TAT + 3% county TAT surcharge + 4.5% GET) | ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | No — host must remit | No — host must remit |
| Max Fine Example | $10,000/day for recurring violations; $5,000 initial fine | $20,000 first offense; $10,000/day thereafter |
| Verdict | Honolulu has more favorable STR regulations overall. | |
Honolulu has more favorable STR regulations overall.
Permits & Licensing
Honolulu charges $1,000 initial registration; $500 annual renewal for STR licensing, while Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount. Honolulu renewal is annual, and Maui County renewal is annual. Overall, Honolulu has a more permissive regulatory environment (Restricted) compared to Maui County (Effectively Banned).
Tax Obligations
In Honolulu, hosts pay ~18.5% combined (11% state TAT + 3% county TAT surcharge + 4.5% GET). In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Neither city has automatic platform tax collection — hosts in both markets must handle tax collection and remittance independently.
Day Limits & Restrictions
Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.
Fines & Enforcement
Hosts operating without a permit in Honolulu face penalties including $10,000/day for recurring violations; $5,000 initial fine. In Maui County, violations can result in $20,000 first offense; $10,000/day thereafter. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.
Honolulu Overview
STRs limited to resort-zoned and eligible apartment-zoned areas. Hosts must register as B&B (owner-occupied, max 2 guest rooms) or TVU (whole-home in eligible zones). Registrations are non-transferable.
Contact: Dept. of Planning and Permitting — (808) 768-7887
Full Honolulu guide →Maui County Overview
Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.
Contact: Planning Dept., Current Planning Division — (808) 270-8205
Full Maui County guide →