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

Quick Answer: Maui County taxes timeshare property at $14.90 per $1,000 of assessed value for fiscal year 2026-27, compared with $1.65 for the first tier of owner-occupied homes and $3.50 for the apartment class. Timeshare stays also carry Hawaiʻi’s 11% transient accommodations tax as of January 1, 2026, and Hawaiʻi buyers get seven calendar days to cancel a timeshare purchase.

I’m Benjamin Finnerty, a REALTOR® in Kīhei, Maui, with Keller Williams Realty Maui. Every so often someone who has vacationed here for years asks me whether a Maui timeshare or a condo makes more sense. They’re very different kinds of ownership, with different taxes, fees and rights. Here’s a side-by-side look based on County and State of Hawaiʻi sources, so you can compare before you sign anything.

What is the difference between a Maui timeshare and a condo?

With a condo, you own a whole unit; with a timeshare, you typically own the right to use a unit for a set period, such as a week, under a timeshare plan. Hawaiʻi regulates timeshare plans under Hawaiʻi Revised Statutes Chapter 514E, and Maui County puts property subject to a timeshare plan in its own “Time Share” tax class.

A condo owner can live in the unit, rent it long-term, or use it as a second home, subject to zoning and association rules. A timeshare owner’s use is set by the plan’s calendar or points system, and the resort’s managing entity handles maintenance and operations.

How much is Maui property tax on a timeshare?

Maui County’s fiscal year 2026-27 rate for the Time Share class is $14.90 per $1,000 of net taxable assessed value, up from $14.70 the year before, under Resolution 26-69, adopted by the County Council on May 15, 2026. Here’s how that compares with other classes, as of July 1, 2026:

Maui County tax class (FY 2026-27)	Rate per $1,000
Owner-occupied, Tier 1 (up to $1.5 million)	$1.65
Apartment	$3.50
Long-term rental, Tier 1 (up to $1.5 million)	$2.90
Non-owner-occupied, Tier 1 (up to $1 million)	$6.25
Hotel and resort	$11.80
Short-term rental (TVR-STRH), Tier 1 (up to $900,000)	$13.00
Time share	$14.90

According to the County’s budget materials, Maui County had 2,447 Time Share class parcels with about $4.2 billion in net taxable value for fiscal year 2027. For an individual timeshare owner, the property tax is usually part of what the resort’s budget covers, so ask how taxes are passed through in your annual fees.

What taxes apply when you stay in a Maui timeshare?

Hawaiʻi’s transient accommodations tax applies to timeshare occupancy at 11% as of January 1, 2026, up from 10.25% under Act 96 (2025), according to the Hawaiʻi Department of Taxation. The tax is figured on the unit’s “fair market rental value,” which the department’s guidance sets at one-half of the daily maintenance fee, and the plan manager collects and pays it.

Using the department’s method, a $1,400 annual maintenance fee for a seven-night interval works out to $200 a day. Half of that is $100, so a seven-night stay has a $700 taxable base, and 11% of that is $77. That’s an illustration of the formula; your plan’s statements will show the actual figure.

How do I cancel a timeshare purchase in Hawaiʻi?

Hawaiʻi law gives timeshare buyers seven calendar days to cancel, counted from the later of signing the contract or receiving the timeshare disclosure statement (HRS §514E-8). The notice must be in writing, and the contract can’t waive that right. Hawaiʻi also requires timeshare sales to be completed through licensed real estate brokers, and falling behind on maintenance fees or assessments can lead to foreclosure under the timeshare statute.

Is a Maui condo a better fit than a timeshare?

It depends on how you plan to use the property. A condo is a larger purchase, but it’s real property you control: you can claim a home exemption if it becomes your principal residence, rent it long-term, or sell it on the open market. Before buying any Maui condo, check its zoning, since Bill 9 (Ordinance 5909) ends vacation rental use in apartment-zoned Minatoya List condos on January 1, 2029 in West Maui and January 1, 2031 elsewhere. My hotel-zoned condo guide explains how zoning affects financing and taxes.

For a sense of scale, the REALTORS® Association of Maui reported a countywide condo median of $660,000 for September 2026. On that value, the owner-occupied Tier 1 rate works out to about $1,089 a year before any home exemption, versus about $4,125 at the non-owner-occupied Tier 1 rate. My post on Maui’s property tax rates goes further into the condo math.

My Take: What I’m Telling Buyers

For someone who loves visiting Maui and wants a set week here each year, a timeshare can be a lifestyle purchase. I’d just go in clear-eyed: compare the total annual maintenance fees, ask how property taxes and the transient accommodations tax are handled, and use the seven-day cancellation window to read every document.

For buyers who want an asset they control, I’d look hard at condos right now. I’ve been communicating the value in condos, specifically hotel-zoned, business-zoned and resort-zoned condos, to buyers this year. Those zoning types matter because they aren’t on the apartment-zoned Minatoya List timeline. Values change, so base any decision on current comparable sales, not on what a building sold for a year ago.

Either way, compare the full yearly cost, not just the purchase price. Ask for the association or plan budget, recent fee history and any planned assessments before you commit.

General information, not tax or legal advice; confirm with a CPA or Hawaiʻi attorney.

Frequently Asked Questions

What is Maui’s property tax rate for timeshares?
$14.90 per $1,000 of net taxable assessed value for fiscal year 2026-27, up from $14.70.

How long do I have to cancel a timeshare in Hawaiʻi?
Seven calendar days after signing or receiving the disclosure statement, whichever is later, with written notice (HRS §514E-8).

Is there a tax on staying in my own timeshare?
Yes. Hawaiʻi’s transient accommodations tax applies to timeshare occupancy at 11% of fair market rental value as of January 1, 2026, collected by the plan manager.

How many timeshare properties are in Maui County?
County budget materials list 2,447 Time Share class parcels for fiscal year 2027.

Does Bill 9 apply to timeshares?
Bill 9 targets vacation rental use in apartment-zoned Minatoya List condos. Check the specific property’s zoning and classification with the County.

Ask Benjamin

If you’re weighing a Maui timeshare against a condo, or want to see what condos in a specific zoning type are selling for, I’m Benjamin Finnerty, and I’m happy to pull the numbers with you. Call or text 808-481-9748 or email benjamin@the808team.com.

Sources: County of Maui, FY 2026-27 Real Property Tax Rate Resolution No. 26-69 FD2 and 2026 real property statistics for budget consideration; County of Maui Real Property Assessment classifications; Hawaiʻi Department of Taxation (Act 96 announcement and Tax Facts 98-4); Hawaiʻi Revised Statutes Chapter 514E, as summarized by Nolo; REALTORS® Association of Maui September 2026 data, as reported by Maui Now (Oct. 9, 2026).