Thinking about turning a Wailuku home into a vacation rental? Maui’s rules are strict and shifting, and one missed step can derail your plans. You want clarity before you buy, sell, or list so you can protect value and stay compliant. This guide gives you the essentials on permits, taxes, and enforcement in Wailuku, plus practical next steps if you are considering short‑term rental use. Let’s dive in.
What counts as a short‑term rental
A short‑term rental on Maui generally means a stay of less than 180 consecutive days. That definition triggers both county permitting and state lodging taxes. You will see terms like STR, TVR, and STRH used to describe these rentals. The legal standards live in Maui County’s short‑term rental code. You can review definitions and key rules in Chapter 19.65 of the county code for details on how the county regulates STRHs. (Maui County Code, 19.65)
State taxes also apply to these stays. Hawaii’s Transient Accommodations Tax (TAT) and General Excise Tax (GET) apply to rentals under 180 days. If you operate legally, you must register, collect, and remit these taxes. A helpful overview of TAT and registration is available from state guidance. (State TAT overview)
Can you get a new STR permit in Wailuku today?
Wailuku sits in the Wailuku–Kahului community plan area. In recent years the county capped STR permits by area and adopted a point‑in‑time freeze on new STR approvals outside hotel or resort districts. The County Council’s actions to cap transient accommodations tightened supply and raised the bar for new permits. (County announcement on caps)
The current practice is strict: the Planning Department generally is not accepting new STRH applications for most residential parcels outside hotel or resort zoning. Existing lawful permits can renew, and a few narrow pathways may still be processed. Always verify the latest intake policy directly with the Planning Department before you rely on STR income. (Maui County Planning Department)
What this means for buyers
- Do not assume a listing can be used for STRs just because it has rental history. Permits and conditions control use, not past activity.
- Permits are property‑specific with eligibility rules. Before you write an offer, confirm the Tax Map Key (TMK) and check official lists or the Planning portal for the permit number and status. (How to check STR permits, MAPPS permit portal)
How the STRH permit process works
Short‑Term Rental Home permits regulate non‑owner‑occupied rentals in residential areas. The Planning Department processes most applications, and some go to the Planning Commission. You apply online through the county’s MAPPS portal and must provide forms, neighbor lists, notices, and fees. Processing often takes months. (MAPPS STRH application)
Maui also adopted ownership duration rules by ordinance. The details and exceptions are technical, so review the county code and speak with Planning to understand how timing, ownership, and zoning affect eligibility. (Maui County Planning)
Operating standards you must follow
If you hold a valid STRH permit, you must meet on‑site and guest‑facing standards:
- Display a sign at the main access road with the permit number and a 24‑hour contact.
- Post house policies inside the home and include them in the rental agreement.
- Include the permit number in every advertisement. Omitting it is a violation. (Advertising rules, 19.65.080)
Occupancy and unit limits
Guest and bedroom limits are tied to the number of bedrooms and the permit conditions. The code also limits how many dwelling units per lot may operate as an STRH. Check the specific permit and Chapter 19.65 for your property’s caps. (Maui County Code, 19.65)
Duration and renewals
Initial permits can be issued for up to three years. Renewal terms can be longer on Maui and Lana‘i if you remain in full compliance. Repeated complaints, tax issues, or other violations can lead to nonrenewal or revocation. (Maui County Code, 19.65)
Taxes and fees you should budget
You must register for and collect several taxes on STR income:
- State Transient Accommodations Tax (TAT) on stays under 180 days, plus Hawaii General Excise Tax (GET). (TAT basics)
- Maui County Transient Accommodations Tax (MCTAT) at 3 percent, administered by the County of Maui. Owners file and pay with the county. (Maui County MCTAT info)
A recent state measure will increase the state TAT by 0.75 percentage points starting in January 2026, which will affect guest checkout totals and your net revenue. Confirm effective dates with the Department of Taxation before you set rates. (AP reporting on the TAT increase)
Enforcement and how to stay compliant
Maui actively enforces its STR rules. Advertising a property as a short‑term rental without a valid permit is considered evidence of illegal operation. The county can issue notices and daily fines. (Advertising rules, 19.65.080, Zoning enforcement fines, 19.530.030)
Common triggers include online ads without a permit number, noise complaints, police reports, nonresponsive managers, and unpaid taxes. If you are uncertain about a property’s status, verify the TMK and cross‑check official permit lists or consult the county’s MAPPS portal. (How to check STR permits, MAPPS permit portal)
What to watch in 2024–2025
Policy is evolving. County leaders have pursued caps, freezes on approvals outside hotel districts, and additional measures aimed at returning units to long‑term housing. Proposals under discussion in 2024–2025 could reduce vacation rental supply in certain zones over time. Track Council agendas and confirm current practice with Planning before making investment decisions. (AP coverage of proposed changes, County caps announcement)
Quick checklist for Wailuku STR decisions
- Confirm zoning and community plan area, and ask Planning if new STRH applications are being accepted for your parcel.
- Verify the property’s TMK and permit number through county sources before you rely on existing rental income.
- Budget for GET, state TAT, and Maui’s 3 percent MCTAT, and plan for the 2026 state TAT increase.
- Review Chapter 19.65 for occupancy, signage, and advertising rules, and build them into your operations.
- Model conservative revenue and plan a backup strategy if policy shifts limit STR use.
- Keep HOA rules in mind. Community restrictions can be stricter than county rules.
If you want a clear path forward for your Wailuku asset, let’s talk through your goals, property specifics, and today’s policy landscape. For tailored guidance, connect with Chelsea Dimin.
FAQs
Can I buy a Wailuku home and list it right away on Airbnb?
- Usually not. Maui’s caps, ownership duration rules, and current intake practices mean most residential parcels in Wailuku cannot get a new STRH permit today, so verify eligibility with the Planning Department and the county code before you plan on short‑term rental use. (Planning Department, Maui County Code, 19.65)
How do I check if a Wailuku property has a legal STR permit?
- Look up the property’s Tax Map Key (TMK) and cross‑check it against county permit resources or MAPPS, and review published lists for STRHs. (How to check STR permits, MAPPS portal)
What taxes apply to short‑term rentals on Maui?
- Expect to register for and collect Hawaii GET and TAT plus Maui County’s 3 percent MCTAT, and plan for the state TAT increase slated for January 2026. (TAT overview, Maui County MCTAT)
What are the penalties for operating an STR without a permit?
- Advertising without a permit number is a violation and can lead to notices and daily fines under county enforcement rules. (Advertising rules, 19.65.080, Enforcement fines, 19.530.030)
What operating rules apply if I do have an STRH permit?
- You must follow signage, house policy, occupancy, and advertising requirements set in Chapter 19.65, including displaying the permit number in all listings and maintaining a 24‑hour contact. (Maui County Code, 19.65)
