Municipal Accommodation Tax - hotels - short term rentals

Hotels and individuals offering short-term rentals must pay a six percent (6%) Municipal Accommodation Tax (MAT). MAT provides funding for Destination Toronto, which supports the tourism industry, as well as programs and services that visitors take advantage of when visiting (e.g. roads, transit, culture, parks, natural areas and recreation). 

Hotels

Note: Effective March 31, 2022, the Greater Toronto Hotel Association no longer acts as the City’s collection agent for MAT. Hotel providers must file their MAT reports online and remit payment directly to the City.

The MAT for hotels is applicable to the following:

  • Hotels (including full service, limited service, small hotels)
  • Motels
  • Hostels
  • Clubs (private or fraternal)
  • Condo Hotels
  • The portion of a multi-use complex that provides transient accommodation
  • all room rental accommodations of four hours or more and continuous stays of 30 days or less

To register a hotel or change an existing registration, please contact mat@toronto.ca. 

The Hotel Municipal Accommodation Tax Report and payment are due on a monthly basis, within 15 days of the end of the month.

Learn more about filing and paying the Hotel-MAT, and interest and penalties.

Note: How to pay the Hotel-MAT:

  • Hotel MAT can be remitted through their financial institution through online banking, telephone banking, at an automatic teller or in person using the payment ID provided at the time of registration, in the format: XXXXXXXXXMATHXXX. The payee is TORONTO (CITY OF) MAT HOTEL TAX.

Short-Term Rentals

Short-term rental operators are people renting their homes or rooms on a short-term basis, for a period of less than 28 consecutive days. These operators need to be registered with the City of Toronto. Learn more about the rules and register online.

Payment is due on a quarterly basis, within 30 days of the end of the quarter.

The Short-Term Rental Municipal Accommodation Tax Report must be filed online for each reporting period, even if the property was not rented out for a short-term rental or if the tax was collected and paid by the short-term rental company used (for example, Airbnb). 

All guest invoices must include a separate line for the Municipal Accommodation Tax. This tax is based on the purchase price of each room rental, including all fees and surcharges for additional occupants, beds and towels, and where NOT separately itemized on the invoice, all fees and surcharges for additional services including cleaning, food, beverages, entertainment, internet and telephone usage.

Once a STR-MAT report is filed online, payment can be made through the financial institution using online banking, telephone banking, at an automatic teller, or in-person, using the Short-Term Rental Registration Number, in the format: STR-0000-XXXXXX. The payee is SHORT TERM RENTAL TAX TORONTO.

Learn more about filing and paying the STR-MAT , and interest and penalties.

Exemptions

As per By-Law 296-2018, the following exemptions apply to MAT:

  • Every treatment centre that receives provincial aid under the Ministry of Community and Social Services Act
  • Every house of refuge or lodging for the reformation of offenders
  • Every charitable, non-profit philanthropic corporation organized as shelters for the relief of the poor or for emergency
  • Every hotel or motel room used by the City or its agents for shelter purposes
  • Every tent or trailer site supplied by a campground, tourist camp or trailer park
  • Every accommodation supplied by employers to their employees in premises operated by the employer
  • Every accommodation at a university or college of applied arts and technology or post-secondary institution whether or not affiliated with a university
  • Any accommodation where the purchaser is a person or entity listed in section 268 or prescribed pursuant to subsection 272 (b) of the City of Toronto Act, 2006 

Related Information

Short-term rental - Airbnb