The Ontario MAT cheat sheet — every rate, every deadline

Quick reference for Municipal Accommodation Tax across Ontario: who charges it, how much, who collects it for you (and who doesn't), and when it's due.

Ontario gives municipalities the power to levy a Municipal Accommodation Tax (MAT) on stays under 30 days. Roughly 35 municipalities have one. The rate, who remits, and the filing cadence vary — this is the field-tested summary.

What is MAT (and what it is not)

It is a municipal tax, not provincial.
It is charged on the room rate, not on cleaning fees or pet fees (in most municipalities — Toronto and Ottawa include cleaning).
It is NOT HST. You pay HST separately if your annual revenue crosses $30,000 (rolling 12 months).

Who collects it from the guest

Airbnb collects and remits MAT directly to the municipality for: Toronto, Ottawa, Mississauga, Brampton, Hamilton, and roughly 20 other municipalities.
Airbnb does NOT collect for: Prince Edward County, The Blue Mountains, Huntsville, Bracebridge, Gravenhurst, most cottage country.
Vrbo collects for fewer municipalities (Toronto, Ottawa, Mississauga, and a handful more).
Direct bookings: you collect and remit, always.

Common rates

4%: Toronto, Ottawa, Mississauga, Brampton, Hamilton, London, Windsor, Niagara Falls.
4%: Prince Edward County, The Blue Mountains, Muskoka Lakes, Huntsville.
3%: a small number of smaller municipalities.

Always confirm on the municipality's site — rates do change at budget time.

Filing cadence

- Quarterly is standard. Due 30 days after quarter end: - Q1 (Jan–Mar) → due April 30 - Q2 (Apr–Jun) → due July 30 - Q3 (Jul–Sep) → due October 30 - Q4 (Oct–Dec) → due January 30 - Toronto and Ottawa file monthly. - A few small municipalities file annually.

What you actually file

Most municipalities want: total room revenue, total MAT collected, number of room-nights. A small number ask for a per-booking breakdown — keep your booking log clean.

What happens if you miss a deadline

Interest is charged on the unpaid amount from the day after the deadline (typically prime + 3%).
A late-filing penalty kicks in at 30 days late in most municipalities — usually 5% of the amount owed.
After 90 days, your STR licence can be flagged at renewal.

How WelcomeMAT handles this

We calculate the amount, generate the pre-filled PDF, deep-link to your municipality's portal where one exists, and email you 14 days before each filing deadline. The work shrinks to "click portal, paste numbers, hit submit."