Maui Short-Term Rental Regulations

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Permit & Licensing

Short-Term Rental Home (STRH) Permit

This permit type does not require primary residence.

Bed & Breakfast (B&B) Permit

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

Apply via online portal at mauicounty.gov. Initial permits valid up to 3 years. Renewal must be submitted at least 60 days prior to expiration. Planning commission review required.

Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.

Tax Obligations

Combined rate: 17%-18% of gross rental income.

Collection: Self-remit. Operators register with State Department of Taxation for state TAT and GET. County TAT filed separately with Maui County via online portal at mauicounty.gov/tat/payment.

Filing: Monthly (by 20th of following month) or quarterly (by 20th following each quarter). Annual reconciliation filings due April 20. File county TAT with Maui County; state TAT and GET with Hawaii Dept. of Taxation.

Rental Limits

Maui does not impose an annual cap on the number of nights you can rent.

Occupancy & Density Limits

Maximum 6 bedrooms on Maui; maximum 3 bedrooms on Lanai and Molokai. Total guests must not exceed two times the number of approved bedrooms.

Zoning & Restrictions

STRs permitted in single-family residential zones under Chapter 19.65. Apartment-zoned districts (A-1 and A-2): STR use must cease by January 1, 2029 (West Maui) or January 1, 2031 (all other areas) per Ordinance 5909.

Insurance & Safety

Insurance

Maui does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

• Single-station smoke detectors must be installed in all guest bedrooms
• Manager must be accessible to guests, neighbors, and County agencies at all times
• Manager must be physically present within one hour following a request
• Manager office or residence must be within thirty driving miles
• House policies must be displayed within the dwelling and included in rental agreement
• Quiet hours from 9:00 p.m. to 8:00 a.m.
• Amplified sound audible beyond property boundaries is prohibited
• Two-square-foot sign displayed along main access road identifying permit and 24-hour contact

Penalties for Non-Compliance

Tax late filing: 5% of tax due per month, up to maximum of 25%. Interest at 2/3 of 1% monthly on unpaid taxes.

Platform Requirements

• Permit number must be displayed in all listings
• Platforms operating in Maui must comply with county ordinance requirements for STRH listings

Compliance Checklist

Follow these steps to legally operate a short-term rental in Maui:

1. Determine your permit type. Maui has 2 permit types. Identify which applies to your property (Short-Term Rental Home (STRH) Permit, Bed & Breakfast (B&B) Permit).
2. Meet safety requirements. Single-station smoke detectors must be installed in all guest bedrooms. Manager must be accessible to guests, neighbors, and County agencies at all times. Manager must be physically present within one hour following a request. Manager office or residence must be within thirty driving miles. House policies must be displayed within the dwelling and included in rental agreement. Quiet hours from 9:00 p.m. to 8:00 a.m. Amplified sound audible beyond property boundaries is prohibited. Two-square-foot sign displayed along main access road identifying permit and 24-hour contact.
3. Apply for your STR permit. Submit application. Contact city for fee details. See permit types above to determine which applies.
4. Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
5. Display your permit number. Include your permit/license number in all listings and advertisements.
6. Collect and remit taxes. 17%-18% on all bookings.
7. Renew every up to 5 years. Contact city for renewal fee details.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Maui?

Yes. Maui requires a short-term rental permit to operate an Airbnb or Vrbo, and there are 2 permit types — one requires the property to be your primary residence, and another allows non-owner-occupied (investment) use. See the permit types above to find which applies to your property.

Does Maui require a short-term rental to be your primary residence?

It depends on the permit type. At least one Maui permit requires the property to be your primary residence, while another allows non-owner-occupied (investment) use — see the permit types above.

How many days a year can you short-term rent in Maui?

Maui does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

What taxes do you pay on a short-term rental in Maui?

Short-term rental stays in Maui are subject to a combined 17% in lodging taxes. This combines 10.25% Hawaii State Transient Accommodations Tax (TAT) + 3% Maui County Transient Accommodations Tax (MCTAT) + 4.5% Hawaii General Excise Tax (GET). The host is responsible for collecting and remitting them.

What happens if you run a short-term rental without a permit in Maui?

Operating without a permit can cost up to 25% of tax due.