Municipal Accommodation Tax (MAT)

The City of Toronto is implementing a four per cent Municipal Accommodation Tax (MAT) on hotels effective April 1, and on short-term rentals effective on or after June 1, (pending the enactment of the short-term rental by-law).

A portion of this tax will provide funding towards Tourism Toronto to support the city’s tourism industry. The tax will also provide funds for the City to support programs and services, such as road repair, transit, police, EMS, economic development, culture, parks and recreation, that visitors have the ability to take advantage of when they visit Toronto.