Mississauga's Municipal Accommodation Tax is 6%, and it is filed monthly on a return form rather than an online portal. There is one thing many hosts get wrong, so let us clear it up first.
A common myth is that the rate is 4%. Mississauga's older return form still says 4%, but the current rate is 6%. Calculate at 6%.
The Rate Is 6%, Not 4%
The MAT applies only to the room or space used for accommodation, not to other fees such as valet parking, laundry, or meals.
Airbnb vs Direct Bookings
Mississauga does not name specific platforms. It says some short-term rental platforms collect the MAT on the operator's behalf and tells operators to confirm this with their platform. Airbnb does list Mississauga among the places it collects MAT, so Airbnb bookings are generally handled by Airbnb. Your direct bookings and any platform that does not collect MAT are on you to report and remit. Either way, the operator stays responsible until the licence is cancelled, and a return is required even when no tax was collected.
Step 1: Get Set Up
As a licensed short-term rental operator you are required to collect and remit MAT. To pay by electronic funds transfer, email mat.eft@mississauga.ca to get set up. There is no separate online MAT enrolment portal; the return form is the filing.
Step 2: File Your Monthly Return
- Download the Municipal Accommodation Tax Return Form (Form 2756) from the city website.
- Enter the accommodation revenue and the 6% MAT for the month.
- Submit the form with your payment by the deadline, even if the amount is zero.
There is no interactive e-filing portal for the MAT return in Mississauga. The PDF return form itself is what you submit.
Step 3: Pay What You Owe
Three payment methods, all payable to the City of Mississauga:
- Electronic funds transfer. Email mat.eft@mississauga.ca to set up. Additional bank fees apply, a minimum of $15 per transaction.
- Mail. Send the completed return and cheque to the Finance Division, City of Mississauga, 300 City Centre Drive, Mississauga ON L5B 3C1.
- Drop box. Outside the Civic Centre, to the right of the North Entrance on Princess Royal Drive.
Deadlines
Mississauga MAT is monthly. The return and payment must be received by the city by the last day of each month for the previous month's period. For example, April's return is due by May 31. A return is required even if no tax was collected.
Exemptions
Accommodation rented for more than 30 days is exempt. The MAT applies to stays of 30 days or less.
Penalties for Late Filing
A late payment charge of 1.25% is added to the unpaid amount on the first day of default and on the first of each month until paid. Unpaid amounts may be added to your property tax bill. By-law offence fines run from $500 to $100,000.
Frequently Asked Questions
Is Mississauga MAT 4% or 6%?
6%. The city's older return form still says 4% because it predates the increase, but the current MAT page and operator handbook both state 6%. Calculate and remit at 6%.
Does Airbnb collect MAT for Mississauga?
Mississauga does not name platforms, but says some platforms collect MAT and to confirm with yours. Airbnb lists Mississauga among the cities it collects MAT in, so Airbnb bookings are generally handled. Direct bookings and any non-collecting platform are your responsibility to report and remit.
How often do I file MAT in Mississauga?
Monthly. The return form and payment must be received by the last day of each month for the previous month's bookings, even if no tax was collected.
How do I file and pay Mississauga MAT?
Complete the PDF Municipal Accommodation Tax Return Form (Form 2756) and submit it with payment by electronic funds transfer (email mat.eft@mississauga.ca to set up), by mail, or via the Civic Centre drop box. Cheques are payable to the City of Mississauga. There is no online e-filing portal for the return.
What is exempt from Mississauga MAT?
Accommodation rented for more than 30 days is exempt, and the tax applies only to the room or space used for accommodation, not to fees like valet parking, laundry, or meals.
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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