Tax Obligations
Short-term rental hosts in Maui County are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Platform Tax Collection
Platforms do not automatically collect taxes in Maui County. Hosts are personally responsible for collecting the applicable taxes from guests and remitting them to the appropriate tax authorities.
Permit Fees
In addition to ongoing tax obligations, hosts must pay Set by annual budget ordinance — contact Planning Dept for current amount for their STR license, renewed annual.