Understanding Maui’s New Property Taxes: A Simple Guide for 2025–2026

walshmaui
Sep 24
2 min read

What Homeowners and Investors Need to Know

If you own property on Maui, or are considering buying, you’ll want to understand the county’s new property tax rates. These apply for the fiscal year July 1, 2025 through June 30, 2026, and they vary widely depending on whether your property is your primary home, a rental, or an investment.

Here’s a straightforward guide to help you make sense of it.

How Property Taxes Work on Maui

Property taxes are based on your property’s assessed value and its classification (how the property is used). The county charges a rate per $1,000 of value, but the easiest way to look at it is as a percentage of your property’s value.

Owner-Occupied Homes (Primary Residence)

If this is your full-time home, you receive the lowest rates:

Up to $1.3M → 0.165%
$1.3M–$4.5M → 0.18%
Over $4.5M → 0.575%

Example: A $1M primary home = about $1,650 per year in property tax.

Non-Owner-Occupied Homes (Second Homes, Investments)

Properties not lived in full-time are taxed at higher rates:

Up to $1M → 0.587%
$1M–$3M → 0.86%
Over $3M → 1.7%

Example: A $1M second home = about $5,870 per year.

Short-Term Rentals (Vacation Rentals)

Vacation rentals such as Airbnb or VRBO are among the highest-taxed properties:

Up to $1M → 1.25%
$1M–$3M → 1.4%
Over $3M → 1.555%

Example: A $1M vacation rental = about $12,500 per year.

Long-Term Rentals

To encourage housing, Maui County offers lower tax rates for long-term rentals:

Up to $1.3M → 0.295%
$1.3M–$3M → 0.5%
Over $3M → 0.85%

Example: A $1M long-term rental = about $2,950 per year.

Important Tax Deadlines

August 20, 2025 – First half of property taxes due
December 31, 2025 – Deadline to file exemptions and ownership documents
February 20, 2026 – Second half of property taxes due

The Bottom Line

Primary residents benefit from some of the lowest rates in the country.
Second homes and short-term rentals pay significantly more.
Long-term rentals receive a tax break to support local housing.

Your property’s classification makes all the difference. Double-check with Maui County to confirm you’re in the right category, it can save you thousands of dollars a year!

For more information, feel free to reach out to me directly. I’d be happy to help you review your county-assessed value and compare it with what your property could sell for in today’s market.

Aloha,

Luke Walsh