Hotels and individuals offering short-term rentals must pay a four per cent Municipal Accommodation Tax (MAT).
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).
Find details on legislation, rates and exemptions.
Information on MAT application, payment and collection.
Information for guests about MAT.