Maui County vs New York City
Hawaii Effectively Banned | New York Effectively Banned
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Maui County, Hawaii | New York City, New York |
|---|---|---|
| Legality Status | Effectively Banned | Effectively Banned |
| Permit Fee | Set by annual budget ordinance — contact Planning Dept for current amount | $145 registration fee (OSE) |
| Tax Rate | ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) | 5.875% hotel room occupancy tax + state/city sales tax |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Every 2 years |
| Platform Remits Taxes | No — host must remit | Yes |
| Max Fine Example | $20,000 first offense; $10,000/day thereafter | $5,000 first offense; up to $7,500 for subsequent violations |
| Verdict | Both cities have comparable STR regulatory environments. | |
Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter
New York City, New York
Status Effectively Banned
Permit Fee $145 registration fee (OSE)
Tax Rate 5.875% hotel room occupancy tax + state/city sales tax
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine $5,000 first offense; up to $7,500 for subsequent violations
Both cities have comparable STR regulatory environments.
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.
Full Maui County guide →New York City Overview
Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.
Full New York City guide →Frequently Asked Questions
Is it easier to Airbnb in Maui County or New York City?
Maui County is classified as "Effectively Banned" while New York City is "Effectively Banned." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $145 registration fee (OSE) in New York City.
Which city has higher STR taxes — Maui County or New York City?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while New York City charges 5.875% hotel room occupancy tax + state/city sales tax. Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
Maui County: $20,000 first offense; $10,000/day thereafter. New York City: $5,000 first offense; up to $7,500 for subsequent violations.