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Toronto Municipal Accommodations Tax - Hotel Providers

Effective March 31st, 2022 the GTHA will no longer be acting as the collection agent for the City of Toronto for the Municipal Accommodation Tax.  The City will have an online reporting tool available as of April 15th

Visit for details on reporting and paying the MAT. 

Questions can be directed to

Hotel providers in the City of Toronto are required to collect and remit the Municipal Accommodations Tax - Hotel (MAT-Hotel) starting April 1, 2018 at 4% + HST.

Hotel providers are required to register their property with the Greater Toronto Hotel Association here. You cannot remit without registering

Please review the City of Toronto By-Law 2018: Bill 297 and City of Toronto Q&A's available for both consumers and hotel providers

City of Toronto - News Release
March 27, 2018

City of Toronto to implement a Municipal Accommodation Tax on hotels and short-term rentals.

The City of Toronto is implementing a four-per-cent Municipal Accommodation Tax (MAT) on all hotel accommodations within Toronto as of April 1 and short-term rentals on or after June 1, pending the enactment of the short-term rental bylaw.

The MAT is applicable to all rooms used for rental accommodation for stays of four hours or more. Other services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill.

The MAT will be applicable to motels, hostels, private and fraternal clubs, condo hotels, short-term rentals, multi-use complexes used for transient accommodation, and all Toronto hotels, including full service, limited service and small hotels.

Hotel guests will be charged the MAT when they pay for their accommodation as of April 1 and the invoice will include a separate line identifying the tax.

The short-term rental bylaw is under appeal at the Ontario Municipal Board (OMB) and will only come into effect on or after June 1, pending the OMB decision. For short-term rental guests, the tax will be automatically collected through the short-term rental platform's transaction process.

The provincial government's Transient Accommodation Regulation 436/17 came into effect on December 1, 2017 and provides the necessary provisions for municipalities to implement a MAT. On January 31, City Council approved a mandatory MAT in Toronto.

A portion of this tax will provide funding for Tourism Toronto to support the city's tourism industry. The tax will also provide funds for City programs and services, such as road repair, transit, police, paramedic services, economic development, culture, parks and recreation.

More information on MAT rates, exemptions and penalties is available at

This news release is also available on the City's website:

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