Short-Term Rental Laws in Lahaina, Hawaii

Lahaina was severely impacted by the August 2023 wildfire and remains in active recovery as of mid-2026. The town is under emergency planning ordinances + Maui County Bill 119 (2022) which phases out short-term rentals in Apartment-zoned districts on the Minatoya List over 2024–2028. Lahaina housing prioritization (displaced residents) takes precedence over STR transition; many former STR units are emergency-housing-assigned. Acquisition or new-STR operation in Lahaina is not recommended without direct consultation with Maui County Planning Department.

Maui County Bill 119 phases out STR in Apartment-zoned districts on the Minatoya List (most Lahaina STR inventory). Post-wildfire emergency planning ordinances may further restrict STR use in Lahaina specifically. STR is permitted in West Maui resort zones (Ka'anapali, Napili, Kapalua) subject to TVR/B&BH permits. Confirm parcel-specific status with Maui County Planning before any acquisition — post-fire recovery framework is actively evolving.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Maui County Planning + Department of Finance jointly enforce. Operating illegal STR: $10,000+ daily fines per Bill 119 + state HRS 237D enforcement for TAT/GET delinquency. Post-wildfire context: West Maui's STR enforcement is currently focused on emergency-housing prioritization — former STR units in resort zones may be re-purposed for displaced residents under emergency orders. This profile should be re-verified directly with Maui County Planning for any decision.

Combined short-term lodging tax in Lahaina is approximately 17.962% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Hawaii State General Excise Tax 4.712% + Hawaii TAT 10.25% + Maui County TAT 3.0% — combined ~17.96% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.