Effective August 1, 2026, the temporary rate increase to 8.5 per cent for the Municipal Accommodation Tax (MAT) ended. The MAT rate on transient accommodations is now 6 per cent. If you are a hotel or short-term rental operator, collect the 6 per cent MAT on stays beginning 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).
