The Municipal Accommodation Tax (MAT) is a room tax that was implemented by the Provincial Government in 2017 to help support Ontario’s tourism industry. The MAT supports the tourism industry, as well as programs and services that visitors take advantage of when visiting.
The implementation of a Municipal Accommodation Tax allows municipalities across Ontario to apply a mandatory rate on accommodations. Here is what you need to know:
The rate is 4% applied only on the room cost portion of overnight accommodation of all guest invoices for a continuous period of 30 days or less.
The MAT is subject to a 13% HST.
The MAT is mandatory and must be paid by the guest to the lodging provider at the same time that they pay for the reservation.