Maui County vs Portland

Hawaii Effectively Banned | Oregon Legal but Limited

Disclaimer: General information only — not legal advice. Verify with your local government.

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
Portland, Oregon
Status Legal but Limited
Permit Fee $65 (Type A single dwelling); $105 (Type A multi-dwelling)
Tax Rate 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine Up to $26,201 across five violation types; permit revocation with 2-year ban

Portland has more favorable STR regulations overall.

Permits & Licensing

Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while Portland charges $65 (Type A single dwelling); $105 (Type A multi-dwelling). Maui County renewal is annual, and Portland renewal is every 2 years. Overall, Portland has a more permissive regulatory environment (Legal but Limited) compared to Maui County (Effectively Banned).

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Portland, hosts pay 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. A key difference: platforms like Airbnb automatically collect taxes in Portland, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

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 Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In Portland, violations can result in Up to $26,201 across five violation types; permit revocation with 2-year ban. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

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 →

Portland Overview

Only accessory (hosted) short-term rentals allowed; resident must occupy the dwelling at least 270 days/year. Type A permits allow up to 2 bedrooms and 5 guests. Whole-home unhosted rentals are prohibited.

Contact: Portland Permitting & Development — (503) 823-2633

Full Portland guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Portland?
Maui County is classified as "Effectively Banned" while Portland is "Legal but Limited." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $65 (Type A single dwelling); $105 (Type A multi-dwelling) in Portland. Overall, Portland has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Portland?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Portland charges 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. Notably, Portland benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Maui County: $20,000 first offense; $10,000/day thereafter. Portland: Up to $26,201 across five violation types; permit revocation with 2-year ban. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Portland have day limits for Airbnb?
Maui County has no annual day limit. Portland has no annual day limit.
Which city is better for first-time Airbnb hosts — Maui County or Portland?
For new hosts, consider the total cost of entry: Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for permits with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) in taxes. Portland charges $65 (Type A single dwelling); $105 (Type A multi-dwelling) with 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. Automatic tax collection in Portland makes compliance easier for beginners.