Effective May 1, 2023, the City of Toronto will increase the mandatory Municipal Accommodation Tax rate on transient accommodations from 4 per cent to 6 per cent in accordance with Bylaw 168-2023. If you are a hotel or short-term rental operator, please ensure that you begin to collect the 6 per cent MAT as of May 1, 2023.

The Municipal Accommodation Tax (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).

Short-Term Rental Operators

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

Hotel Providers

Information on MAT application, payment and collection.

Rates & Exemptions

Find details on legislation, rates and exemptions.


Information for guests about MAT.