Hawaii · Maui County
Maui County
Maui County (islands of Maui, Molokaʻi, Lānaʻi) prohibits transient vacation rentals (TVRs) by default and permits short-term rental only through narrow, capped,地-specific channels. Maui County Code (MCC) 19.37.010(A), as amended by Ordinance 5909 (2025), provides that "Transient vacation rentals are prohibited in all zoning districts, excluding bed and breakfast homes permitted under chapter 19.64, short-term rental homes permitted under chapter 19.65, transient vacation rental units permitted by a conditional permit under chapter 19.40, transient vacation rentals permitted under chapters 19.14, 19.15, 19.18, 19.22, and 19.32, and hotels that are permitted based on the applicable zoning." "Short-term" means rental for periods of less than 180 days (MCC 19.04.040). PERMIT TYPES: (1) Short-Term Rental Home (STRH) permit under MCC ch. 19.65 (whole-home, no owner-occupancy required, permit holder must hold >=50% legal title and serve as manager); (2) Bed & Breakfast (B&B) permit under ch. 19.64 (owner-proprietor must occupy); (3) conditional permit under ch. 19.40; (4) by-right in hotel/resort zoning. HARD CAP: STRH permits are capped countywide at 195 by community plan area under MCC 19.65.030(R) (Ord. 5473 (2022)): Hāna 15; Kīhei-Mākena 46 (max 5 in Maui Meadows); Makawao-Pukalani-Kula 15; Paʻia-Haʻikū 48 (no new permits in the Special Management Area); Wailuku-Kahului 6; West Maui 50; Molokai 0; Lānaʻi 15. TVRs holding a ch. 19.40 conditional permit count against these caps. Initial STRH permits run a maximum of 3 years; renewals up to 5 years on Maui/Lānaʻi, 1 year on Molokaʻi (19.65.070). MAJOR 2025 CHANGE — MINATOYA PHASE-OUT: Ordinance 5909 (Bill 9, CD1, FD1 (2025)) was passed 5-3 and signed by Mayor Richard T. Bissen, Jr. on December 15, 2025, effective on approval (December 15, 2025). It repeals the MCC 19.12.020(G) "Minatoya" exception that had let pre-April 20, 1989 apartment-district (A-1/A-2) structures operate TVRs as lawful nonconforming uses, and adds new MCC 19.12.070 amortizing those uses: they may continue until December 31, 2028 in the West Maui community plan area and December 31, 2030 for all remaining areas in the County, and "will no longer be legally permitted or allowed as legally existing nonconforming uses and must cease" on January 1, 2029 (West Maui) and January 1, 2031 (rest of County). Per the County, 6,208 Minatoya-listed units were actively operating as short-term rentals as of May 29, 2024. Validly existing time share units and uses operating within the terms of a variance are exempt. The director of finance had to notice affected owners by March 1, 2026 and transmit a parcel list by March 15, 2026, with annual updates each March 15 through March 15, 2030. TAXES: 3% Maui County TAT (MCC 3.47.010, levied Nov 1, 2021) + 11% State TAT (raised from 10.25% eff. Jan 1, 2026 by Act 96, SLH 2025) + 4% State GET plus a 0.5% Maui County surcharge (eff. Jan 1, 2024–Dec 31, 2030). ENFORCEMENT: initial civil fine up to $20,000 and daily fine up to $10,000 for operating a B&B, STRH, TVR or other transient accommodation without a required permit (MCC 19.530.030(B)(1)(c)-(d)).
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Short-Term Rental Home (STRH) Permit — Maui County Code Chapter 19.65 Conditional
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county Permit-holder title interest and on-call manager requirement (MCC 19.65.030(D)–(F)) Required
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county Manager 24-hour accessibility / one-hour response / 30-mile residence (MCC 19.65.030(E)) Required
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state State General Excise Tax (GET) license and Transient Accommodations Tax (TAT) license Required
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county State TAT registration required for County TAT purposes (MCC 3.47.050) Required
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county Permit number and tax map key (TMK) required in all advertising (MCC 19.65.080(D)) Required
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county Bed and Breakfast (B&B) Home Permit — Maui County Code Chapter 19.64 (owner-occupied alternative) Conditional
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county House policies posted and signed by each registered adult guest (MCC 19.65.030(Q)) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Maui County Transient Accommodations Tax (MCTAT) | 3% | County of Maui, Department of Finance (payments made directly to the County, separate from the State) | — | — |
| Hawaii State Transient Accommodations Tax (TAT) | 11% | State of Hawaii Department of Taxation (DOTAX) | — | — |
| Hawaii General Excise Tax (GET) + Maui County surcharge | 4.5% | State of Hawaii Department of Taxation (DOTAX); the county surcharge is collected by the State and remitted to the County | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~18.5%) on a stay in Maui County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- Maximum 6 bedrooms used for STRH use on Maui; maximum 3 on Lānaʻi and Molokaʻi. Total guests at any one time may not exceed two times the number of approved bedrooms (i.e., max 12 guests on Maui at 6 bedrooms). MCC 19.65.030(K).
- Zoning-restricted
- Yes
- Cap on licenses
- Yes
Grandfathering: SUBSTANTIALLY BEING ELIMINATED. Ordinance 1797 (1989) required apartment-district buildings to be occupied on a long-term residential basis (6+ continuous months/year) but exempted structures with certain County approvals as of April 20, 1989; Ordinance 4167 (2014) codified those exceptions at MCC 19.12.020(G), creating the ~6,200-unit 'Minatoya List' of lawful nonconforming apartment-district TVRs. Ordinance 5909, signed and effective December 15, 2025, repeals 19.12.020(G) and adds MCC 19.12.070 amortizing those nonconforming uses: continuation allowed until December 31, 2028 (West Maui community plan area) and December 31, 2030 (all remaining areas), with the uses ceasing January 1, 2029 and January 1, 2031 respectively. MCC 19.500.110(A) was amended so nonconforming uses may be continued 'unless the nonconforming use has been amortized or phased out by ordinance, as authorized by subsection 46-4(a), Hawaiʻi Revised Statutes.' EXEMPT from the phase-out: 'Validly existing time share units, uses permitted and operating within the terms of a variance, and uses otherwise permitted by law' (19.12.070(C)). Ord. 5909 §11 also preserves rights accrued under pre-existing binding agreements with the County. Separately, on Lānaʻi, valid STRH permits for more than three bedrooms may continue to be renewed (19.65.030(K)).
Zoning: TVRs are prohibited by default in all zoning districts, with enumerated exceptions only (MCC 19.37.010(A) as amended by Ord. 5909 (2025)): B&B homes (ch. 19.64), short-term rental homes (ch. 19.65), TVR units under a ch. 19.40 conditional permit, TVRs permitted under chs. 19.14, 19.15, 19.18, 19.22 and 19.32, and hotels permitted by applicable zoning. Note Ord. 5909 deleted '19.12' (apartment districts) from that exception list. STRH permits are additionally capped by community plan area (19.65.030(R)); Molokaʻi's cap is zero. No new Paʻia-Haʻikū STRH permits may issue within the Special Management Area. Dwelling units developed under HRS ch. 201H or MCC chs. 2.96, 2.97 or 16.28 (affordable housing) may never be used as an STRH (19.65.030(T)). Apartment-district (A-1/A-2) 'Minatoya' TVRs are being amortized out of existence under new MCC 19.12.070.
- 'Short-term'/'transient' in Maui County means rental for periods of LESS THAN 180 DAYS — a far longer threshold than the typical 30-day line used elsewhere. MCC 19.04.040: '"Short-term rental home" means a residential use in which overnight accommodations are provided to guests for compensation, for periods of less than one hundred eighty days...'.
- NO owner-occupancy/primary-residence requirement for an STRH permit — the permit holder must hold >=50% legal title AND serve as manager, but may satisfy the manager duty with an office or residence within 30 driving miles, or designate an immediate adult family member, a licensed Hawaii real estate agent (except in the Hāna and Lānaʻi community plan areas), or a temporary manager for up to 45 days per 12 months. By contrast, a ch. 19.64 B&B permit DOES require owner-proprietor occupancy.
- No minimum-night stay is imposed by ch. 19.65 — the binding constraint is the 180-day upper bound that defines transient use. Set to null because no primary source establishes a minimum.
- STRH permit caps by community plan area (MCC 19.65.030(R), as last amended by Ord. 5473 (2022)) total 195 countywide: Hāna 15; Kīhei-Mākena 46 (no more than five in the Maui Meadows subdivision); Makawao-Pukalani-Kula 15; Paʻia-Haʻikū 48; Wailuku-Kahului 6; West Maui 50; Molokai 0; Lānaʻi 15. CAUTION: several widely-circulated secondary sources still cite superseded higher caps (e.g. Kīhei-Mākena 100, Paʻia-Haʻikū 88, West Maui 88, Wailuku-Kahului 36, Makawao-Pukalani-Kula 40). Those figures are OUT OF DATE; the numbers above are quoted from the current codified text.
- TVRs operating with a ch. 19.40 conditional permit count against the 19.65.030(R) community plan area caps. The council must review the caps when approved STRHs exceed 90 percent of the restriction number.
- One STRH permit per lot; no owner may hold more than one STRH permit. Condominium units are each treated as a separate lot unless the applicant owns all units on the lot (19.65.030(A)).
- An STRH permit may not be issued to any person who holds a valid B&B permit or who has been prohibited from applying for one (19.65.030(U)).
- Ordinance 5909 also repealed MCC 19.12.025 (the voluntary declaration mechanism for permanently converting a TVR property to long-term residential use) and narrowed the ch. 19.32 planned-development TVR exception by deleting the A-1/A-2 April 20, 1989 site-plan-approval pathway.
- MUNICODE CURRENCY CAVEAT: the Municode-hosted Maui County Code (Supplement 75) is 'Codified through Ordinance No. 5908, passed December 8, 2025' — it does NOT yet incorporate Ordinance 5909. For chs. 19.12, 19.32, 19.37 and 19.500.110, the enrolled Ord. 5909 PDF is controlling.
- Permit revocation grounds include three or more neighbor complaints within a 12-month period from owners/lessees/residents on two or more different lots within a 500-foot radius; after revocation no new STRH application is accepted from that permit holder for two years (19.65.080(A)).
Enforcement
- Active enforcement
- yes
- Fines
- Operating a bed and breakfast home, short-term rental home, transient vacation rental, or other transient accommodation without a required permit carries an initial civil fine of up to $20,000 plus a daily civil fine of up to $10,000 for each day the violation persists (MCC 19.530.030(B)(1)(c)–(d)). Ordinary zoning violations are capped at $1,000 initial and $1,000/day. These elevated STR-specific fines were authorized by a 2018 Maui County Charter amendment (proposed via Resolution 18-125) and implemented by ordinance effective in late 2019 — previously both initial and daily fines were capped at $1,000. Separately, failure to hold the required State TAT registration is a County civil violation punishable by up to $1,000 per infraction (MCC 3.47.050). Orders become final unless appealed to the Board of Variances and Appeals within 30 days; an appeal does not stay the order. Unpaid civil fines may be added to any County taxes, fees, or charges.
- Notes
- Enforcement is materially aided by evidentiary presumptions: under MCC 19.65.080(B)–(C), merely advertising a property as a short-term rental home is prima facie evidence that an STRH is being operated there, and the burden shifts to the owner/operator/lessee to prove the use is legal or not in operation. Advertising without a valid permit number and TMK is itself a violation, though the County must first give a 7-day warning to terminate the advertising before fines commence (19.65.080(D)). Permits may be revoked for false application information, tax/fine delinquency, non-responsive management, police reports of noise, or three or more qualifying neighbor complaints in 12 months; revocation bars reapplication for two years. Refusal to allow a compliance inspection within one hour of notice may result in revocation (19.65.070(C)). The County warns that applying for a permit does not legalize an existing unlawful operation. Looking forward, Ord. 5909 tasks the director of finance with noticing all amortized owners by March 1, 2026 and transmitting a parcel list with real property tax classifications by March 15, 2026, updated annually through March 15, 2030 — an explicit enforcement/tracking apparatus for the Minatoya phase-out.
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Frequently asked questions
Is Airbnb legal in Maui County?
Do I need a license or registration for a short-term rental in Maui County?
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Official sources
- ordinance Ordinance No. 5909, Bill No. 9, CD1, FD1 (2025) — A Bill for an Ordinance Amending Chapters 19.12, 19.32, and 19.37, Maui County Code, Relating to Transient Vacation Rentals in Apartment Districts, Including Transient Vacation Rentals Allowed to Continue Under Ordinance 1797 (1989) ↗
- code Maui County Code, Title 19 Zoning, Chapter 19.65 — Short-Term Rental Homes ↗
- code Maui County Code § 19.65.030 — Restrictions and standards (community plan area permit caps at subsection R) ↗
- code Maui County Code § 19.04.040 — Definitions (short-term rental home, bed and breakfast home, transient, transient vacation rentals or use) ↗
- code Maui County Code § 19.530.030 — Administrative enforcement (civil fines: $20,000 initial / $10,000 per day for unpermitted transient accommodations) ↗
- code Maui County Code, Chapter 3.47 — Transient Accommodations Tax (MCTAT), incl. § 3.47.010 Tax established (3%, levied Nov. 1, 2021) ↗
- agency_page County of Maui, Department of Finance — Transient Accommodations Tax (MCTAT rate, Ordinance 5273, filing deadlines, payment methods) ↗
- agency_page County of Maui Planning Department — Short-Term Rental Home (STRH) Application ↗
- agency_page County of Maui — Short Term Rentals (permit types; permitted STRH/B&B/TVR lists; Ordinance 5300 eff. Nov. 26, 2021) ↗
- agency_page Maui County MAPPS — CP STRH Short Term Rental Home (application process; 'All permit fees shall be assessed as set forth in the annual budget ordinance') ↗
- form County of Maui Department of Planning — Short-Term Rental Home Permit Application Packet (note: revision predates Ord. 5300 (2021); cites Ord. 4315 (2016)) ↗
- press_release County of Maui — Mayor Richard Bissen signs historic Bill 9 into law after Maui County Council vote today (Dec. 15, 2025; 6,208 Minatoya units operating as of May 29, 2024) ↗
- agency_page Maui County Council — Bill 9 (2025) overview (legislative history; Ord. 1797 (1989) and Ord. 4167 (2014) background) ↗
- agency_memo County of Maui Department of Planning memorandum (Sept. 25, 2018) — Penalties for Unpermitted or Illegal Operation of Transient Accommodations, with draft bill establishing $20,000 initial / $10,000 daily fines (Charter amendment via Resolution 18-125) ↗
- tax_guidance State of Hawaii Department of Taxation Announcement No. 2025-03 (June 9, 2025) — Transient Accommodations Tax Law Changes from 2025 Legislative Session (Act 96: TAT 10.25% → 11.00% eff. Jan. 1, 2026) ↗
- tax_guidance State of Hawaii Department of Taxation — County Surcharge on General Excise and Use Tax (Maui County 0.5%, Jan. 1, 2024 – Dec. 31, 2030; max pass-on 4.7120%) ↗
- reference U.S. Census Bureau — 2020 Census Codes for Counties and County Equivalent Entities (HI|15|009|00365283|Maui County|H1|A) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.