Question 1

Is Airbnb legal in Kihei?

Accepted Answer

Kihei is an unincorporated CDP in Maui County; it has no municipal government and Maui County Code Title 19 (zoning) governs all short-term rental use. Kihei sits in the Kihei-Makena community plan area (South Maui), which is NOT the West Maui community plan area — this determines its phase-out date. Three distinct regimes apply.

(1) MINATOYA-LIST APARTMENT-DISTRICT TVRs — the dominant Kihei STR category. Transient vacation rentals in A-1/A-2 apartment districts were grandfathered as lawful nonconforming uses under Ordinance 1797 (1989), later codified at MCC 19.12.020(G) by Ordinance 4167 (2014). Ordinance 5909 (Bill No. 9, CD1, FD1 (2025)) repeals that allowance (Section 3 brackets/repeals subsection G) and imposes an amortization phase-out: new MCC 19.12.070 sets an amortization period ending December 31, 2030 "for all remaining areas in the County" (i.e., everywhere outside the West Maui community plan area, including Kihei/South Maui), after which the uses "will no longer be legally permitted or allowed as legally existing nonconforming uses and must cease on ... January 1, 2031." West Maui's parallel dates are December 31, 2028 / January 1, 2029 and do NOT apply to Kihei. Section 12 provides "This Ordinance takes effect on approval"; the County reports the Mayor signed it December 15, 2025, so it is effective December 15, 2025. Exempt under MCC 19.12.070.C: "Validly existing time share units, uses permitted and operating within the terms of a variance, and uses otherwise permitted by law." Section 11 additionally preserves rights accrued under a pre-existing, binding, lawful agreement with the County. The ordinance contains no exemption or appeal mechanism of its own, but Section 1 directs that "The Planning Director, in collaboration with the Council, must develop and implement a streamlined Change in Zoning application and review process," and the Council's Bill 9 overview states owners "could consider applying with the Department of Planning for a zoning change, bed and breakfast home permit, short-term rental home permit or conditional permit." The county press release states 6,208 Minatoya-listed units were operating as of May 29, 2024 and that approximately 60% are in South Maui. The Director of Finance was required to notice affected owners by March 1, 2026 and transmit a parcel list by March 15, 2026, with annual updates through March 15, 2030.

LITIGATION (material): two Second Circuit Court suits challenge Bill 9 as an unconstitutional taking and seek to block enforcement — Malter v. Maui County (2CCV-25-0003778, filed December 19, 2025) and Lynam v. County of Maui (2CCV-25-0003780, filed December 22, 2025). No injunction or stay has been reported, so Ordinance 5909 is currently operative, but the phase-out is under active legal challenge.

(2) SHORT-TERM RENTAL HOME (STRH) PERMITS under MCC ch. 19.65 — the permit path for single-family dwellings in residential/rural/ag districts. Hard cap: the County's own approved-STRH list is headed "Kihei-Makena Community Plan Region - Limited to 46 permits," with no more than five in the subdivision commonly known as Maui Meadows. That list (issue/renew dates through 06/30/2026) shows "Sub Total: 33" and "72% of Cap" for Kihei-Makena. Approved permits "shall be valid for an initial maximum period of three (3) years"; "Permit renewals may be granted by the Director for terms of up to five (5) years on Lanai and Maui and up to one (1) year on Molokai." STRH permits are unaffected by Ordinance 5909.

(3) HOTEL (H-1/H-2/H-M) and B-R resort commercial zoned units remain lawful STRs with no county permit and are untouched by Bill 9. The County states "There are more than 16,000 units (i.e., apartments, condos, houses) that are legally eligible to operate as short-term (less than six months) rentals without requiring a short-term rental permit."

TAXES: 11.00% State TAT (raised from 10.25% effective January 1, 2026 by Act 96, SLH 2025), plus 3% Maui County TAT (MCTAT, Ordinance 5273 / Bill No. 101 (2021), effective November 1, 2021), plus 4.0% GET with a 0.5% Maui county surcharge (in effect January 1, 2024 – December 31, 2030; maximum pass-on 4.7120%).

ENFORCEMENT: for unpermitted or illegal operation of a B&B, STRH, or TVR the initial civil fine "shall be $20,000" and the daily civil fine "shall be $10,000" — these are mandatory amounts, not ceilings; the general zoning civil fine is "not to exceed $1,000.00" initial and per day. Separately, misrepresentation on an application resulting in denial or revocation bars reapplication for five years.

Question 2

Do I need a license or registration for a short-term rental in Kihei?

Accepted Answer

Yes — Kihei requires: Apartment-district (Minatoya) TVR use must cease January 1, 2031; Director of Finance owner notice and parcel-list transmittal; Short-Term Rental Home (STRH) permit — Maui County Code ch. 19.65. See the requirements checklist for fees, renewal, and official links.

Question 3

What taxes apply to short-term rentals in Kihei?

Accepted Answer

Hawaii Transient Accommodations Tax (TAT) (11%), Maui County Transient Accommodations Tax (MCTAT) (3%), Hawaii General Excise Tax (GET) with Maui County surcharge (4%) — roughly 18.0% combined. Use the lodging-tax estimator on this page for a specific stay.

Kihei

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Taxes

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Operating rules

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Official sources

Tax	Rate	Administered by	Airbnb remits	Vrbo remits
Hawaii Transient Accommodations Tax (TAT)	11%	—	—	—
Maui County Transient Accommodations Tax (MCTAT)	3%	—	—	—
Hawaii General Excise Tax (GET) with Maui County surcharge	4%	—	—	—