By Benjamin Finnerty (S), REALTOR® (RS-83812) with Keller Williams Realty Maui · Kīhei, Maui · 808-481-9748

Quick Answer: As of January 1, 2026, Maui vacation rental taxes total about 18.5% of gross rent on most stays under 180 days: the 11% state Transient Accommodations Tax (up from 10.25% under the “green fee” law), the 3% Maui County TAT and the 4.5% general excise tax. Third-quarter returns for quarterly filers are due October 20.

I’m Benjamin Finnerty, a REALTOR® in Kīhei with Keller Williams Realty Maui, and I focus on South Maui condos and short-term-rental zoning. When I help someone evaluate a vacation-rental condo, taxes are one of the first lines I check, because an outdated rate quietly throws off every projection. Whether you already own a short-term rental or you’re running numbers on a hotel-zoned condo, here’s how Maui vacation rental taxes work in 2026.

What changed with the Hawaiʻi TAT in 2026?

The state Transient Accommodations Tax rose 0.75 percentage points, from 10.25% to 11%, effective January 1, 2026. Governor Josh Green signed SB 1396 on May 27, 2025, which became Act 96, Session Laws of Hawaiʻi 2025. The State expects the increase to bring in about $100 million a year for climate resilience and environmental projects, which is why it’s often called the “green fee.”

Hawaiʻi’s Department of Taxation has explained that the 11% rate applies to rent actually or constructively received on or after January 1, 2026. For a cash-basis owner, a booking paid in 2025 for a 2026 stay was taxed at the old rate. Anything collected in 2026 is taxed at 11%.

How much are Maui vacation rental taxes in total?

Combined, Maui vacation rental taxes come to roughly 18.5% of gross rental income for stays under 180 consecutive days. Here’s the breakdown as of 2026:

Tax	Rate	Notes
State TAT	11%	Up from 10.25% as of Jan. 1, 2026
Maui County TAT (MCTAT)	3%	In effect since Nov. 1, 2021
General Excise Tax (Maui)	4.5%	4% state + 0.5% county surcharge since Jan. 1, 2024
Approximate total	~18.5%	Applied to gross rental income

A few details I always point out:

• TAT applies to stays under 180 consecutive days. Longer rentals generally fall outside TAT but are still subject to GET.
• The GET can be passed on, within limits. On Maui, the most you can visibly charge a guest to cover GET is 4.712%, the rate that makes the math come out even. Charging more is prohibited under consumer protection rules.
• The County GET surcharge is scheduled to run through December 31, 2030 under Ordinance 5551.

What does 18.5% look like on a real month of rent?

On $9,000 of gross rent in a month, the taxes come to about $1,665. That’s roughly $990 in state TAT, $270 in County TAT and $405 in GET, before platform fees, cleaning, management, HOA dues and property tax. Exact amounts depend on how your rates and fees are set up and whether a booking platform collects some of these taxes for you, so confirm with your tax professional.

When are Maui TAT returns due?

State TAT and Maui County TAT returns are due on the 20th day of the month after each filing period. For quarterly filers, the July through September quarter is due October 20. GET returns follow their own monthly, quarterly or semiannual schedule, and both taxes also require an annual reconciliation return. If you bought a rental this year, make sure you’re registered for state TAT and GET and for the County TAT before your first guest arrives.

Why do vacation rental taxes matter more under Bill 9?

Because the tax bill is now only one of three questions an investor has to answer. Under Bill 9 (Ordinance 5909, signed December 15, 2025), short-term rental use in apartment-zoned Minatoya List buildings ends on January 1, 2029 in West Maui and January 1, 2031 everywhere else in Maui County. Buildings that are hotel-zoned, or that are rezoned into the new H-3 or H-4 hotel districts, can keep operating.

So when you evaluate a vacation-rental condo today, you’re really answering:

1. How long can it legally rent short-term? (Zoning and Minatoya status)
2. What’s left after roughly 18.5% in taxes, plus management, HOA dues, insurance and the County’s higher short-term rental property tax class?
3. What does it pencil to as a long-term rental or a second home if short-term use ends?

My Take: What I’m Telling Condo Investors

A property that only works at peak short-term occupancy, with no backup plan, is a riskier buy in 2026 than it was a few years ago. When I underwrite a vacation-rental condo with a buyer, I model it three ways: short-term income after the full ~18.5% in taxes, long-term rental income, and personal use. If only the first scenario works, that’s a signal to negotiate harder or keep looking.

For current owners, the practical steps are simple:

• Update your pricing and channel settings so guest charges reflect the 11% state TAT.
• Check what your booking platform collects. Some platforms collect and pay certain Hawaiʻi taxes for you, but you’re still responsible for your filings. Keep records that reconcile.
• Display your tax ID numbers. Hawaiʻi requires your TAT registration number to be shown in rental advertising, so check your listings.
• Budget the taxes into your cash-flow projections before you write an offer on an investment condo, not after.

Frequently Asked Questions

What is the TAT rate on Maui in 2026?

The state rate is 11%, plus Maui County’s 3% TAT, for 14% in transient accommodations taxes. GET of 4.5% applies on top of that.

Does the 11% rate apply to long-term rentals?

No. TAT applies to transient stays of less than 180 consecutive days. Long-term rental income is still subject to GET.

When is my third-quarter TAT return due?

For quarterly filers, returns for July to September are due October 20.

Can I charge guests the GET?

You can visibly pass on GET, up to 4.712% on Maui.

Do these taxes change under Bill 9?

Bill 9 doesn’t change tax rates. It determines whether apartment-zoned Minatoya List units can keep renting short-term after the 2029 and 2031 deadlines.

Related reading: my guide to how Bill 9 is reshaping Maui’s condo market, the Maui hotel rezoning referral for shoreline condo complexes, and Maui’s new property tax rates for condo buyers.

This is general information, not tax or legal advice. I’m a REALTOR®, not a CPA. Please confirm your filing details with a CPA or Hawaiʻi attorney.

Ask Benjamin

I’m Benjamin Finnerty, and I help buyers look at the full picture on a Maui investment condo: zoning, Minatoya status, taxes, HOA dues and realistic long-term rental backup numbers. If you’re weighing a vacation-rental condo or wondering what yours would be worth to the next buyer, call or text 808-481-9748 or email benjamin@the808team.com.

Sources: Hawaiʻi Department of Taxation (Announcement 2025-03), Hawaiʻi News Now, Hawaii Tribune-Herald, HAWAIʻI Magazine, County of Maui (MCTAT and Bill 9), Maui Now.