Maui County

Short-term rentals in unincorporated Maui County are strictly controlled via a permitting system with hard caps on the number of permits available per geographic area. Most residential areas require a Short-Term Rental Home (STRH) permit, while accessory dwelling units (Ohana units) are generally prohibited from being used as STRs.

To host an Airbnb in unincorporated Maui County, you must first secure a Short-Term Rental Home (STRH) permit from the Planning Department. This is a difficult and lengthy process as most residential areas have 'caps' or limits on how many permits can exist at once. You cannot use an 'Ohana' unit (guest house) as a short-term rental. If you get a permit, you must pay three layers of tax: State General Excise Tax (4%), State Transient Accommodations Tax (10.25%), and the local Maui County Transient Accommodations Tax (3%). Always display your permit number on your listing to avoid heavy fines.