Three Taxes and a Parking Permit: What Lands on Top of Your Nightly Rate

Quick Summary: Key Takeaways
- Three taxes, every booking: state Transient Accommodations Tax at 11.00%, General Excise Tax at 4.712%, and the Maui County Transient Accommodations Tax at 3%.
- The state rate moved this year: Hawaii raised its TAT from 10.25% to 11.00% effective January 1, 2026.
- Parking is building by building: some units come with a permit inside, some are issued at a front desk, and a couple of properties charge for it.
- The Whaler is the resort-fee exception: it charges a separate daily resort and parking fee on arrival.
- Final payment lands 60 days out: that is the date to have in your calendar, not your arrival date.
The Three Tax Lines, and What Each One Is
Hawaii taxes short-term accommodation in two layers. The county then adds a third.
The state Transient Accommodations Tax applies to the rental proceeds on every stay under 180 days. It sat at 10.25% for years; the Department of Taxation confirmed the increase from 10.25% to 11.00% effective January 1, 2026. The General Excise Tax, at 4.712% here, is Hawaii's version of a sales tax, and it applies to the transaction itself. Maui County then levies its own Transient Accommodations Tax of 3% on top.
Added together those three are a meaningful share of the booking. We would rather you see them written out than find them as a single lump labeled "taxes and fees" at the end of a checkout.
→ our booking and cancellation policies
Parking: Permit, Front Desk, or a Daily Charge
Parking varies more than anything else here. Each building's homeowners association sets the arrangement, not us. Two condos a few hundred feet apart can treat it completely differently.
For most of our units a parking permit is waiting inside the condo when you arrive. At Sands of Kahana and The Whaler, the front desk or the on-site manager handles the permit instead, and you check in with them on arrival. Both of those properties will tow a vehicle that is not displaying one, so the permit is the first thing to deal with before unpacking.
The Whaler also charges a separate daily resort and parking fee when you arrive. It is the clearest example of a building-level charge that is not part of the nightly rate, and it belongs in your budget before you compare two units across different resorts.
→ what to expect when you arrive
The Other Lines You May See
Some charges land on one reservation and not the next. It depends on the building and on how long you stay.
Homeowners association check-in fees exist at some properties. A check-out clean charge is standard. Daily housekeeping is available and costs extra, since vacation rentals are not serviced the way a hotel room is. A damage waiver applies, and our processing fee is non-refundable if you cancel. None of these is large on its own; together they are the gap between a nightly rate and what you actually pay.
Late check-out costs $150 where the calendar allows it, up to mid-afternoon. Stay past that and it is a full day's rent plus tax.
Two units can advertise the same nightly rate and land in different places once all of this is applied, so compare quotes rather than listings. A building with no parking charge and no association check-in fee can beat a cheaper-looking unit over a week, and the gap grows the longer you stay. Ask us for the all-in figure on both and the decision usually makes itself.
→ current specials and group discounts
The Date That Matters More Than Your Arrival
Final payment is due 60 days before you arrive. That date is the hinge of the whole booking, and it is the one guests most often overlook when they are comparing a vacation rental against a hotel room they could cancel the night before.
Inside that window there are no refunds. That is the standard arrangement for vacation rentals and it still surprises people who book hotels the rest of the year. Cancel before it and you get the money back, less the processing fee. We suggest travel insurance for exactly this reason, and we offer a policy through Generali Global Assistance for guests who want it.
Rates themselves move with the condo, its size and the season, so the sensible thing is to ask for the full breakdown on the specific unit you are considering instead of working from a nightly figure you saw on a listing page.
One more thing worth knowing before you book a winter stay: homeowners associations stopped issuing construction notices, so if a building has work going on we cannot flag it for you in advance. The association office on site is the place to ask, and they will tell you.
→ Sands of Kahana, beachfront condos on Kahana Beach
Ask for the Full Number
Nobody should have to assemble this from a policies page. The all-in figure for a specific unit across a specific set of dates takes us a few minutes to produce, and it is the only number worth comparing against another property.
Our office sits at 10 Hoohui Rd. #110 in Lahaina, and every unit we manage is listed on mauiresorts.com.