Hotels and people doing short-term rentals must pay a four per cent Municipal Accommodation Tax (MAT). More information will become available in December 2019, regarding short-term rental regulations.

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).

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.