Understanding Maui Countys Real Property Tax Rates for 2025 2026

As we move into the new fiscal year beginning July 1, 2025, it’s important for Maui County property owners, investors, and renters alike to understand the updated real property tax rates. Whether you're a homeowner, a landlord, or a commercial property holder, these rates directly impact your financial planning.

Below, we break down the latest tax structure, deadlines, and key takeaways to help you stay informed and prepared.

Key Dates to Remember

• August 20, 2025 – First half of fiscal year tax payment due
• December 31, 2025 – Deadline for filing exemption claims and ownership documents
• February 20, 2026 – Second half of fiscal year tax payment due

Residential Property Tax Rates

Maui County has a tiered system based on property classification and assessed value. Here's how the 2025–2026 rates look:

Owner-Occupied Residences

• Tier 1 (Up to $1.3M): $1.65 per $1,000
• Tier 2 ($1.3M to $4.5M): $1.80 per $1,000
• Tier 3 (Over $4.5M): $5.75 per $1,000

Non-Owner-Occupied Residences

• Tier 1 (Up to $1M): $5.87 per $1,000
• Tier 2 ($1M to $3M): $8.60 per $1,000
• Tier 3 (Over $3M): $17.00 per $1,000

Rental & Vacation Properties

Long-Term Rental

• Tier 1 (Up to $1.3M): $2.95
• Tier 2 ($1.3M to $3M): $5.00
• Tier 3 (Over $3M): $8.50

Short-Term Rentals (TVR/STRH)

• Tier 1 (Up to $1M): $12.50
• Tier 2 ($1M to $3M): $14.00
• Tier 3 (Over $3M): $15.55

Commercial & Specialty Classifications

• Apartment: $3.50
• Hotel and Resort: $11.80
• Time Share: $14.70
• Commercial: $6.05
• Industrial: $7.05
• Agricultural: $5.74
• Conservation: $6.43

Commercial Residential

• Tier 1 (Up to $1M): $2.00
• Tier 2 ($1M to $3M): $3.00
• Tier 3 (Over $3M): $10.00

Where to Learn More

For classification definitions and exemption information, visit Maui County's Real Property Tax Division. For title and escrow services, resources, and more, check out Fidelity National Title Hawaii.

Final Thoughts

Understanding your property tax classification and associated rate is essential for budgeting, investment planning, and compliance. With significantly different rates across owner-occupied, rental, and commercial properties, being informed is the first step toward making smart real estate decisions in Maui County.

If you're unsure how these rates apply to your property, consult with a local tax advisor or real estate professional.

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