Maui County vs Seattle

Hawaii Effectively Banned | Washington Legal with Permit

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
Seattle, Washington
Status Legal with Permit
Permit Fee $75/year short-term rental operator license
Tax Rate 15.6% combined lodging tax (state + county + city)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $500/day for operating without a license

Seattle 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 Seattle charges $75/year short-term rental operator license. Maui County renewal is annual, and Seattle renewal is annual. Overall, Seattle has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Seattle, hosts pay 15.6% combined lodging tax (state + county + city). A key difference: platforms like Airbnb automatically collect taxes in Seattle, 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 Seattle, violations can result in $500/day for operating without a license. 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 →

Seattle Overview

Both owner-occupied and non-owner-occupied units may be licensed. Operators may list up to 2 units. A platform license is also required for listing sites. Must collect and remit all applicable lodging taxes.

Contact: Seattle Finance & Admin Services — (206) 684-8484

Full Seattle guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Seattle?
Maui County is classified as "Effectively Banned" while Seattle is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $75/year short-term rental operator license in Seattle. Overall, Seattle has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Seattle?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Seattle charges 15.6% combined lodging tax (state + county + city). Notably, Seattle 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. Seattle: $500/day for operating without a license. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Seattle have day limits for Airbnb?
Maui County has no annual day limit. Seattle has no annual day limit.
Which city is better for first-time Airbnb hosts — Maui County or Seattle?
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. Seattle charges $75/year short-term rental operator license with 15.6% combined lodging tax (state + county + city). Automatic tax collection in Seattle makes compliance easier for beginners.