Municipal Accommodation Tax (MAT)

Effective April 1, 2018 the City of Toronto implemented a four per cent Municipal Accommodation Tax (MAT) on hotels and on short-term rentals 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.

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.