MCC §3.47.010
Three percent tax on short-term rentals
Read the official text at library.municode.com ↗This section creates a 3% tax on money from renting out places to stay, based on state rules. The tax started on November 1, 2021.
landlords
The ordinance, as written (Maui County) — Tax established
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
A three percent transient accommodations tax is established on all gross rental, gross
rental proceeds, and fair market rental value considered taxable under the definitions
of section 237D-1, Hawaiʻi Revised Statutes. This tax is considered levied on November
1, 2021.
( Ord. No. 5273 , § 2, 2021)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.