Toronto adds an 8.5% Municipal Accommodation Tax to short-term stays, and Airbnb collects and remits it for you automatically. Here is the part hosts miss: you still have to file a MAT report with the City every quarter, even when Airbnb handled the money, and even if you had zero bookings.
This is the short version of exactly what to do each quarter.
The Toronto Catch: Airbnb Collects, You Still File
Airbnb has an agreement with Toronto, so it adds the 8.5% MAT to Airbnb bookings, collects it, remits it to the City, and reports those bookings directly. That part is handled. What is not handled is your quarterly filing.
The Rate
The rate is 8.5%, effective June 1, 2025 to July 31, 2026 under Bylaw 1259-2024, and is scheduled to return to 6% after that. It applies to stays under 28 consecutive days.
How to File, Step by Step
Open the File MAT Report portal
Log in on the City's official File MAT Report page (linked below) using your short-term rental registration number, in the STR-0000-XXXXXX format.
Enter your quarter's activity
Enter your nights rented and revenue for the reporting period. Leave out Airbnb bookings, since Airbnb already reports and remits those. Include direct bookings and any non-Airbnb platform where you collected the MAT yourself. If every booking was through Airbnb, your figures may be zero, and that is fine.
Submit, even at zero
The report calculates the 8.5% owing on what you entered. Submit it every quarter, including a nil report when you have nothing to remit.
Pay anything owing
If you collected MAT on direct bookings, the report shows the amount due. Pay it using the current method and payee shown in the City's MAT report instructions (linked below). We do not reproduce payment details here because the City can change them.
Deadlines
Reports are due within 30 days of the end of each quarter:
| Quarter | Period | Report Due |
|---|---|---|
| Q1 | January to March | April 30 |
| Q2 | April to June | July 30 |
| Q3 | July to September | October 30 |
| Q4 | October to December | January 30 |
Exemptions
MAT applies only to stays under 28 consecutive days. A booking of 28 nights or longer is not a short-term rental and is outside the tax. The City also lists institutional exemptions (for example certain shelters and similar uses).
Penalties
Failing to file and remit can lead the City to revoke your short-term rental registration or deny your renewal, and late amounts accrue interest. The simplest protection is to file on time every quarter, even when the report is nil. Confirm current interest charges on the City's official page.
Frequently Asked Questions
Airbnb already collects the MAT. Do I still have to file?
Yes. Toronto requires a MAT report every quarter even when Airbnb collects and remits the tax for you, and even if you had no bookings. You exclude Airbnb bookings from the figures you enter, since Airbnb reports and remits those directly, but the filing itself is still mandatory.
What do I report if all my bookings are through Airbnb?
You still file the quarterly report. Because Airbnb collects, remits, and reports its own bookings, you leave those out of your numbers, so your report may show zero direct revenue. The nil report still has to be submitted on time.
What is the Toronto MAT rate right now?
8.5%, effective June 1, 2025 to July 31, 2026 under Bylaw 1259-2024. It is scheduled to return to 6% after July 31, 2026.
When are the reports due?
Within 30 days of the end of each quarter: April 30, July 30, October 30, and January 30. A report is required every quarter, even a nil one.
Are long stays taxed?
No. MAT applies to stays under 28 consecutive days. A booking of 28 nights or longer is not a short-term rental and is not subject to MAT.
This guide is provided for convenience only and may not reflect the latest changes. It is not legal or tax advice. MAT rates, filing steps, and payment methods change often, so always confirm the current details with the City of Toronto's official resources (linked below) before you file or pay.
Official Resources
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