Short-term rental (STR) operators must collect and remit a four per cent (4%) Municipal Accommodation Tax (MAT) on rental revenues. The deadline to file and remit the MAT for the first quarter of the year is April 30, 2021.

The MAT tax 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).

Rates & Exemptions

Find details on legislation, rates and exemptions.

Hotel Providers

Information on MAT application, payment and collection.

Short-Term Rental Operators

Information on filing and paying MAT for short-term rentals.

Guests

Information for guests about MAT.