Maui Real Estate Taxes

Real Estate Taxes

In Maui the following real estate taxes may apply:

Property Tax is the local tax assessed on property owned, such as real estate or automobiles. See rates in next paragraph.
Hawaii General Excise Tax (GET) is a tax imposed on business activity in Hawaii. This tax is often called a “total gross income tax” because the tax is computed on the businesses’ total gross income derived from doing business in Hawaii and not on the businesses’ net profit. GET is currently 4.166% and is charged by most, if not all business.
Hawaii Transient Accommodation Tax (TAT) is a tax imposed on gross income derived from the renting of transient accommodations in Hawaii. TAT is currently 7.25% and is charged for any hotel or vacation accommodations. Transient is generally defined as any lease that is 6 months or less.
HARPTA stands for Hawaii Real Property Tax Act and is an amount withheld from the sale of Hawaii property by a non-resident seller. HARPTA rates are currently 5% if required.
FIRPTA is the Foreign Investment in Real Property Tax Act, an amount withheld on non-U.S. resident sellers. FIRPTA rates are currently 10% if required.
Conveyance Tax is the tax imposed on the transfer of real estate property.

Property Tax information

The following data is summarized from the official site. It is believed to be accurate but is not guaranteed. Please see the Maui County Property Tax Site for official data.


	Classification	Current Rates

A.	Improved Residential	$4.85
B.	Apartment	$4.55
C.	Commercial	$6.25
D.	Industrial	$6.50
E.	Agricultural	$4.50
F.	Conservation	$4.75
G.	Hotel & Resort	$8.20
H.	Unimproved Residential	$5.35
I.	Homeowner	$2.00
J.	Time Share	$14.00

Property is classified based upon its highest and best use. Specific information on a property can be found by searching on the property address here.

Homeowner Exemption of $300,000 is available to Hawaii residents who live in their home. Complete this form.