Short-term rental operators must start collecting the Municipal Accommodation Tax (MAT) starting January 1, 2021, for the first quarterly payment deadline of April 30, 2021. Further information on how to submit your MAT payment will be coming in early 2021.

 

The MAT tax provides funding for Tourism 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).

 

Rates & Exemptions

Find details on legislation, rates and exemptions.

Hotel Providers

Information on MAT application, payment and collection.

Short-Term Rental Owners/Companies

Information on MAT application, payment and collection.

Guests

Information for guests about MAT.