Brampton charges a 4% Municipal Accommodation Tax on accommodation of 30 days or less, and the city's by-law puts the duty to collect and remit on the provider, which is you. Reporting is monthly.
A few details the city has not published online, so this guide tells you what to confirm directly rather than guessing.
The Key Point: Confirm Who Remits
Brampton's by-law requires every "Provider," defined to include hosts, to collect the 4% from guests and remit it to the city. Brampton is not on Airbnb's published list of cities it collects MAT for. If you have a Brampton listing, the conservative and correct approach is to treat the MAT as your responsibility.
The Rate and What It Applies To
The rate is 4%, effective January 1, 2024, on the accommodation purchase price for stays of 30 consecutive days or less. The base is room or accommodation revenue. The by-law excludes GST and HST from the purchase price, and the city lists meeting room rental, food and beverage, room service, laundry, and parking as outside the tax. You must show the MAT as a separate line item labelled "Municipal Accommodation Tax" on the guest's invoice.
Step 1: Register
Brampton requires accommodation providers to register. Complete the city's "MAT Registration for Accommodation Providers" form (linked in the resources below). All providers operating within Brampton are obliged by law to collect and remit the 4% MAT.
Step 2: File Your Monthly Report
Brampton's filing tool is the "MAT Monthly Report Submission" form, which confirms reporting is monthly. You submit the number of accommodations sold, the purchase price of each, and the MAT collected.
- Open the MAT Monthly Report Submission form (the Accommodation Tax Return Process eForm).
- Enter your accommodation sales and the 4% MAT for the month.
- Submit the report.
The city does not publish a specific calendar due date for the monthly report. Confirm your schedule with Service Brampton (311) so you do not miss it.
Step 3: Pay What You Owe
Brampton does not publish its MAT payment methods or payee details online. When you register and file, ask the city how to remit (online banking payee, cheque, or electronic transfer) and how to clear any outstanding balance. Do not assume a method, confirm it, then pay promptly to avoid penalty and interest.
Exemptions
The MAT applies to stays of 30 consecutive days or less, so longer continuous stays fall outside it. Keep two numbers straight: the MAT uses a 30-day boundary, while Brampton's short-term rental licensing defines an STR as under 28 consecutive days. They are different by design. Institutional exemptions in the by-law cover government, schools, hospitals, long-term care, shelters, and similar.
Penalties for Late Filing
The by-law imposes a penalty of 1.25% of the MAT due and unpaid on the first day of default, plus interest of 1.25% each month on the unpaid amount thereafter. Unpaid amounts can be added to the property tax roll and become a lien. Offence fines run from $500 to $10,000 per day.
Frequently Asked Questions
Does Airbnb collect MAT for Brampton hosts?
Brampton's official pages do not state that Airbnb or any platform remits MAT on operators' behalf, and Brampton is not on Airbnb's published collection list. The by-law places the duty on the provider. Confirm with Tourism Brampton or 311 whether Airbnb is remitting for your specific listing before you file, to avoid both under-paying and double-paying.
How often is Brampton MAT reported?
Monthly. The city's filing tool is the MAT Monthly Report Submission form. Brampton does not publish a specific calendar due date, so confirm your schedule with Service Brampton (311).
What is the Brampton MAT rate?
4%, effective January 1, 2024, on the accommodation purchase price for stays of 30 consecutive days or less. GST and HST are excluded from the base, and you must show the MAT as a separate line item on guest invoices.
How do I pay Brampton MAT?
Brampton does not publish payment methods or a payee online. When you register and file, ask the city directly how to remit and how to clear an outstanding balance, then pay promptly to avoid the 1.25% penalty and monthly interest.
Is the Brampton threshold 28 or 30 days?
Both numbers exist for different purposes. The MAT applies to stays of 30 consecutive days or less. Brampton's short-term rental licensing separately defines an STR as under 28 consecutive days. Do not conflate them.
This article is for informational purposes only and does not constitute legal or tax advice. Municipal tax rules change frequently. Always verify current requirements and deadlines directly with the municipality before filing.
Official Resources
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