Effective August 1, 2026, the temporary rate increase of 8.5 per cent for the Municipal Accommodation Tax (MAT) has concluded. The MAT rate on transient accommodations has returned to 6 per cent. If you are a hotel or short-term rental operator, please ensure that you begin collecting the 6 per cent MAT effective August 1, 2026.
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).
