The most confusing thing about the Municipal Accommodation Tax (MAT) is not the rate. It is who handles it. In some Greater Toronto Area cities, Airbnb adds the tax, collects it, and pays the city for you. In others, the city charges a MAT but Airbnb does nothing, so you register, collect it from guests, and remit it yourself. And in plenty of GTA towns there is no MAT at all.
Here is the whole GTA, region by region, with every rate verified against the municipality's own page and Airbnb's official collection list.
The one-line answer for the GTA
Who collects vs who remits: three buckets
Every property sits in one of three situations. Once you know which, the rest is simple.
1. Airbnb collects and remits
The city has an agreement with Airbnb. Airbnb adds MAT to the guest's bill, collects it, and pays the city. You may still owe a report, but you do not touch the money. In the GTA this is Toronto and Mississauga only.
2. You collect and remit
The city has a MAT, but no Airbnb agreement. You register, charge MAT to guests, and remit on the city's schedule. This is most GTA cities with a MAT.
3. No MAT at all
The municipality has not adopted a MAT. Nothing to collect, nothing to remit.
Check your own listing in 30 seconds
You do not have to guess. Open your Airbnb listing, go to Settings then Taxes. Airbnb states it plainly:
"If we collect taxes for your area, you'll see a tax collection setting on the page. If there isn't a section for local tax collection under Taxes, we don't automatically collect and pay on your behalf for that listing."
Source: Airbnb Help Centre, article 1036.
Airbnb publishes the full list of Canadian municipalities it collects for in Help Centre article 2283. In the GTA, only Toronto and Mississauga appear on it.
Toronto (covers Scarborough, Etobicoke, North York, York, East York)
Toronto is on Airbnb's list, so MAT is added and remitted automatically. The rate is temporarily raised:
"Effective June 1, 2025 to July 31, 2026, hotels and individuals offering short-term rentals must pay an eight and a half per cent (8.5%) Municipal Accommodation Tax (MAT)."
Source: City of Toronto, MAT rates and exemptions. Reverts to 6% after July 31, 2026.
The former municipalities (Scarborough, Etobicoke, North York, York, East York) are all part of the City of Toronto, so the same rule applies. Toronto still requires a quarterly report even when Airbnb collects (see below).
Peel Region
| City | MAT | Airbnb collects? | What you do |
|---|---|---|---|
| Mississauga | 6% | Yes | Return form; monthly if self-collected |
| Brampton | 4% (since Jan 1 2024) | No | Register, collect, remit yourself |
| Caledon | No MAT | N/A | Nothing |
Mississauga is the only GTA city besides Toronto where Airbnb collects. Note the rate, because older guides get it wrong: "The MAT rate is six percent" (City of Mississauga), not the 4% still circulating online.
Brampton has a MAT that does apply to your Airbnb, but you handle it: "Effective January 1, 2024, the MAT rate in Brampton will be 4% and is applicable only to accommodations of 30 days or less" (City of Brampton). Airbnb does not collect it. Caledon has no MAT as of June 2026 (a short-term rental licensing program was proposed for 2026).
Halton Region
| City | MAT | Airbnb collects? | What you do |
|---|---|---|---|
| Oakville | 4% (since Jan 1 2019) | No | Register, self-remit |
| Burlington | 4%, hotels and motels only | No | Nothing on your Airbnb |
| Milton | No MAT | N/A | Nothing |
| Halton Hills (Georgetown) | No MAT | N/A | Nothing |
Oakville applies its 4% to short-term rentals: "Town Council approved a mandatory four per cent Municipal Accommodation Tax (MAT) effective January 1, 2019," covering accommodations of less than 30 days "including those sold online." You self-remit. Burlington's 4% MAT is written for "stays in hotels and motels" only, with a short-term rental MAT still under study, so it does not hit your Airbnb today. Milton and Halton Hills have no MAT.
York Region
| City | MAT | Airbnb collects? | What you do |
|---|---|---|---|
| Vaughan | 4% | No | Register for a MAT ID, remit quarterly |
| Markham | Hotels only (4%, then 6% in 2026) | N/A | STRs prohibited |
| Newmarket | 4% (since Jan 1 2025) | No | Register with ORHMA, remit quarterly |
| Richmond Hill | No MAT | N/A | Nothing |
| Aurora | No MAT | N/A | Nothing |
| King | No MAT | N/A | Nothing |
| Whitchurch-Stouffville | No MAT | N/A | Nothing |
| East Gwillimbury | No MAT | N/A | Nothing |
| Georgina | No MAT | N/A | Nothing |
Vaughan charges "a four per cent MAT," "now applicable to short-term rentals, including online home-sharing platforms as of September 1, 2020." You register for a MAT ID and remit quarterly. Newmarket added a 4% MAT effective January 1, 2025 (By-Law 2024-68) that applies to short-term rentals; you register with ORHMA and remit quarterly. Markham prohibits short-term rentals, and its MAT is written for hotels only, so the legal Airbnb path there is a 28 day or longer stay. The remaining York towns have no MAT.
Some third-party sites claim a MAT in Georgina, Whitchurch-Stouffville, or King. None appears on those towns' official pages or bylaws, so we do not list one. Confirm with the town before relying on it.
Durham Region
| City | MAT | Airbnb collects? | What you do |
|---|---|---|---|
| Oshawa | 5% (since Oct 1 2024) | No | Register with ORHMA, remit quarterly |
| Ajax | 5% (since Apr 1 2025) | No | Register, remit quarterly |
| Pickering | 4% (since Jun 1 2025) | No | Written for hotels; STR scope pending |
| Clarington | 5% (from Jul 1 2026) | No | Register with ORHMA, remit |
| Whitby | 4%, hotels and motels only | No | Nothing on your Airbnb |
| Brock | No MAT | N/A | Nothing |
| Scugog | No MAT | N/A | Nothing |
| Uxbridge | No MAT | N/A | Nothing |
Oshawa applies its 5% MAT to "short term rentals... for a continuous period of 30 days or less," collected via ORHMA, with short-term rental operators filing quarterly. Ajax set its MAT "at 5%," effective April 1, 2025, applying to "short-term rental accommodations through providers like Airbnb and VRBO," with quarterly filing for STR operators. Clarington approved a 5% MAT on short-term rentals effective July 1, 2026. Pickering's 4% MAT (effective June 1, 2025) is currently written for hotels, with short-term rental collection tied to its pending STR bylaw, so confirm before charging it. Whitby's 4% MAT is for hotels and motels only. Brock, Scugog, and Uxbridge have no MAT.
Hamilton (Greater Hamilton Area, often grouped with the GTA)
Hamilton sits just outside the official GTA but is a major short-term rental market, so it is worth flagging. Hamilton is adding a short-term rental MAT:
"Effective July 1, 2026, all operators of short-term rental accommodation (STR operators) are required to collect and remit the four percent (4%) MAT on the accommodation charge for continuous stays of 29 nights or less."
Source: City of Hamilton. Collected via ORHMA, remitted quarterly. Airbnb does not collect it.
"Airbnb collects it, so I am done", right?
Not necessarily, and this is where compliant hosts still get caught. In Toronto the filing duty survives even when Airbnb handles the money:
"You must file a MAT report for each reporting period, even if you did not rent out your short-term rental or if you opted to have your short-term rental company collect and remit the MAT on your behalf."
Source: City of Toronto. Exclude the Airbnb revenue from your own report, since Airbnb reports it directly.
So even when Airbnb collects, check whether your city still wants a periodic return from you.
How to remit MAT yourself
This is the job in every GTA city except Toronto and Mississauga that has a MAT applying to short-term rentals.
Register first
Most self-remit cities require registration before you collect. Vaughan issues a MAT ID. Oshawa, Newmarket, Clarington, and Hamilton route registration through ORHMA. Do this before your first guest.
Add MAT as a separate line
Charge it on top of the nightly rate and show it as its own item to the guest, not buried in the rate.
Set the money aside
MAT is the city's money, not income. Hold it separately so it is ready at filing time. Note that HST usually applies on top of MAT.
File on schedule, even at zero
Short-term rental operators usually file quarterly (hotels often monthly), and most cities want a return even when you collected nothing. Missing a nil return is a common, avoidable penalty.
Beyond the GTA: cities where we also manage
For clients outside the GTA, the same logic applies: check Airbnb's list first. St. Catharines charges "a rate of two per cent per night" that applies to short-term rentals, which you remit monthly yourself (Airbnb does not collect it). Midland has a 4% MAT from January 1, 2026 that is voluntary for short-term rentals since the town does not license them. Severn has no MAT as of June 2026. Ottawa, like Toronto and Mississauga, is one of the few Ontario cities where Airbnb collects (6%).
Frequently asked questions
Which GTA cities does Airbnb collect MAT for automatically?
Only two: Toronto and Mississauga. Those are the only Greater Toronto Area municipalities on Airbnb's Canadian collection list, so Airbnb adds the tax, collects it, and remits it for you. In every other GTA city that has a MAT, Airbnb does nothing and you register and remit it yourself, often through ORHMA.
If Airbnb collects the MAT, am I done?
Not in Toronto. You must still file a MAT report every quarter even when Airbnb collects and remits, and even if you had zero bookings. You exclude the Airbnb revenue from your own report. Confirm the filing rule with your own city, since it varies.
Does my GTA city even have a MAT?
Many do not. As of June 2026 there is no Municipal Accommodation Tax in Caledon, Milton, Halton Hills, Richmond Hill, Aurora, King, Whitchurch-Stouffville, East Gwillimbury, Georgina, Brock, Scugog, or Uxbridge. If your city is not listed with a rate in this guide, assume none and confirm with the city.
My city has a MAT but it mentions hotels. Does it apply to my Airbnb?
Not always. In Burlington, Whitby, and Markham the MAT is written for hotels and motels, not short-term rentals, so it does not hit your Airbnb. Markham also prohibits short-term rentals outright. Do not charge guests a MAT in these cities without confirming scope with the municipality.
What is ORHMA and why do I have to register with it?
ORHMA is the Ontario Restaurant Hotel and Motel Association. Several GTA cities (Oshawa, Newmarket, Clarington, Hamilton, and others) designate ORHMA as their MAT collection agent, so operators register with ORHMA and remit there rather than directly to the city.
Does MAT apply to stays of 28 days or longer?
Generally no. GTA cities apply MAT to stays under 28, 29, or 30 days depending on the bylaw. Booking guests for 28 or more consecutive nights (a mid-term rental) usually falls outside MAT, and it is the legal path in cities that restrict or prohibit short-term rentals.
Official sources
This guide is provided for convenience only and may not reflect the latest changes. It is not legal or tax advice. MAT rates and short-term rental bylaws change often, and several here take effect or expand in 2026 (Clarington and Hamilton on July 1, 2026; Pickering's short-term rental scope and Caledon's licensing were pending). Always confirm the current rules with the municipality's official resources before you register, file, or pay. Last verified June 24, 2026.
Want to work with property managers who understand MAT?
Nurture manages MAT registration, collection, and filing across Toronto and the GTA, so the right tax goes to the right city without you tracking it. Let us handle the paperwork.
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