Maui County vs San Francisco

Hawaii Effectively Banned | California 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
San Francisco, California
Status Legal but Limited
Permit Fee $450 registration fee
Tax Rate 14% Transient Occupancy Tax
Day Limit 90 days/year
Renewal Every 2 years
Platform Tax Yes
Max Fine $1,000/day for illegal hosting

San Francisco 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 San Francisco charges $450 registration fee. Maui County renewal is annual, and San Francisco renewal is every 2 years. Overall, San Francisco 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 San Francisco, hosts pay 14% Transient Occupancy Tax. A key difference: platforms like Airbnb automatically collect taxes in San Francisco, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

San Francisco imposes a 90-night annual limit, while Maui County has no annual cap — a significant advantage for high-volume hosts.

Fines & Enforcement

Hosts operating without a permit in Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In San Francisco, violations can result in $1,000/day for illegal hosting. 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 →

San Francisco Overview

Primary residence only, with a 90-day cap on unhosted stays (unlimited for hosted stays). Hosts must register, carry $500K liability insurance, and pass a fire/safety inspection. Rent-controlled units face additional restrictions.

Contact: SF Office of Short-Term Rentals — (415) 575-9179

Full San Francisco guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or San Francisco?
Maui County is classified as "Effectively Banned" while San Francisco is "Legal but Limited." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $450 registration fee in San Francisco. Overall, San Francisco has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or San Francisco?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while San Francisco charges 14% Transient Occupancy Tax. Notably, San Francisco 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. San Francisco: $1,000/day for illegal hosting. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and San Francisco have day limits for Airbnb?
Maui County has no annual day limit. San Francisco limits STRs to 90 nights per year.
Which city is better for first-time Airbnb hosts — Maui County or San Francisco?
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. San Francisco charges $450 registration fee with 14% Transient Occupancy Tax. Automatic tax collection in San Francisco makes compliance easier for beginners.