Upcountry Maui Real Estate: Kula, Pukalani and Makawao (2026)

By Tony Kawaguchi, REALTOR (RS-66616), The Kawaguchi Group, eXp Realty (RB-21841). Selling in Hawaii since 2005. Updated November 13, 2026.

Upcountry is cooler and greener than the coast, with pasture, small farms, ranch land and views across the isthmus to the West Maui Mountains. Pukalani is the most suburban part, with subdivisions and a golf course. Makawao is a historic paniolo town. Olinda climbs into forest. Kula spreads along the Kula Highway with farms and larger lots.

The August 2023 wildfires reached Kula as well as Lahaina. The county reports that 21 Kula homes were destroyed; as of August 2026, five had been rebuilt and 11 more had building permits.

Areas and housing types

Pukalani has single-family subdivisions and some townhomes. Makawao and Olinda have older homes in and around town and larger forested lots above. Haliimaile is a small former plantation community. Kula has larger lots, agricultural parcels and custom homes, many with views. Agricultural zoning is common here, and it limits the number of dwellings, what you can build and how the land must be used.

These are October 2026 median prices from the Title Guaranty Hawaii market report for Maui (effective November 2, 2026). Title Guaranty is a Hawaii title and escrow company, and its free monthly report compiles the island board's MLS sales statistics. One month is a small sample, so treat any single-area median as a starting point and look at actual comparable sales.

Water comes first

Upcountry water is a long-standing issue. The county water system has limited capacity in this area, and new meters have historically been allocated through a county priority list, while some properties rely on private systems or catchment. For any lot or home, ask whether it has a county water meter, what size, and whether an accessory dwelling or farm use would need more water. Without that answer, you do not know what you can build.

Wildfire and other hazards

Before you fall for a view, check four maps for the exact parcel: the state's Flood Hazard Assessment Tool for FEMA flood zones, the tsunami evacuation zone map, the Hawaii Sea Level Rise Viewer for shoreline exposure, and the Special Management Area boundary, which adds a permit layer for most work near the shoreline. After the August 2023 wildfires, I also ask about vegetation, defensible space and insurance availability early, especially on dry leeward slopes. Condo buyers should read the association's budget, reserve study and master insurance policy, because master premiums have pushed maintenance fees up across Hawaii.

Upcountry's dry grass and gulches make wildfire the hazard I look at first. Ask about defensible space, access roads and insurance availability before you are in contract. Many rural homes on both islands still use cesspools. State law requires every cesspool in Hawaii to be upgraded, converted or connected to sewer by 2050, so a buyer should know what system a property has and what replacing it would involve.

Rental rules

Apartment-zoned condos: Maui County's Ordinance 5909 (Bill 9) phases out transient vacation rental use in the A-1 and A-2 apartment districts. In the West Maui community plan area the use must end on January 1, 2029; everywhere else in the county it ends on January 1, 2031. Validly existing timeshare units and uses operating under a variance are exempt, and hotel-zoned properties are not covered. A separate 2026 ordinance created new H-3 and H-4 hotel districts that some apartment-zoned complexes are trying to move into, one property at a time, so a building's status can change; I track it in my Maui rezoning update.

Houses: in residential and agricultural districts, nightly rentals generally need a county short-term rental home or bed-and-breakfast permit, and those permits are limited. Never assume a house can be rented nightly because a previous owner did it. Upcountry has few legal nightly rentals; most are permitted bed-and-breakfast homes or short-term rental homes under limited county permits.

Nightly rental income is taxed separately from property tax: the state transient accommodations tax is 11% as of January 1, 2026, each county adds a 3% county TAT, and general excise tax is 4.5% in both Maui County and Hawaii County, so plan on about 18.5% of gross rent before income tax.

Getting around

From Kahului Airport, Pukalani is about 20 to 25 minutes, Makawao 25 to 30 and Kula 30 to 40. Kihei is about 30 to 45 minutes via the Kula Highway and Pulehu or the Mokulele Highway. These are our own estimates for light traffic, not official figures; rush hour, events and road work can add a lot of time.

Land tenure

Most Maui homes sell fee simple, meaning you own the land and the building. Leasehold still shows up, mainly in some condo projects, and when it does, the years left on the lease and the lease rent terms matter as much as the price, because they affect value and financing. Department of Hawaiian Home Lands homestead leases have their own eligibility rules and are not sold on the open market like fee simple homes. On older rural parcels, title can involve kuleana or access questions that a title company should clear before closing.

Property taxes

Maui County taxes by how a property is used, not just what it is worth, so the same house can carry very different bills. If you live in the home full time and qualify, the county's home exemption takes $300,000 off the assessed value and moves you into the low owner-occupied class. To qualify you must occupy the home more than 270 days a year, not rent out the whole property, and file a Hawaii resident income tax return with a Maui County address; the claim deadline for the 2027 assessment year is December 31, 2026.

Illustration only, before any minimum tax or other credits: on a home assessed at $1,300,000, the owner-occupied math starts by subtracting the $300,000 exemption from $1,300,000 and applying the tiered rates above, for about $1,650 a year. The same home as a second home in the non-owner-occupied class is roughly $8,950 a year. Check the county's assessment for the actual property.

Agricultural land in dedicated agricultural use is taxed at $5.74 per $1,000; the county has specific rules for agricultural dedication and use.

Keep reading

• Kihei
• Wailea and Makena
• Kahului
• Wailuku
• Paia and Haiku
• Lahaina
• Kaanapali
• Napili and Kahana
• Kapalua
• Hana
• Maui real estate overview
• Maui neighborhoods guide
• Maui market report
• Which Hawaiian island should I live on?
• Cost of living in Hawaii

Tony Kawaguchi, REALTOR (RS-66616), The Kawaguchi Group, eXp Realty (RB-21841). Selling in Hawaii since 2005. Phone (808) 201-3577. The Kawaguchi Group is based on Oahu; for neighbor-island purchases we work with buyers through eXp Realty's statewide network, including referrals to agents who work those areas every day. This page is general information, not legal, tax, insurance or financial advice. Market statistics are deemed reliable but not guaranteed and can be revised. Drive times are our own estimates for light traffic and will vary. Photos are of the general area and are not listings.