Vaughan charges a 4% Municipal Accommodation Tax on short-term stays, and here is the part that catches most hosts off guard: Airbnb does not collect or remit it for you in Vaughan. That means the responsibility to file and pay sits entirely with you, on every booking, including the ones through Airbnb.
This guide walks through exactly how to register, file your quarterly return, and pay, using the City of Vaughan's own MAT system.
The Vaughan Catch: Airbnb Does Not Remit Here
In Toronto and Mississauga, Airbnb has an agreement with the city and adds, collects, and remits the MAT automatically. Vaughan is not on that list. Airbnb does not have a collection agreement with Vaughan, so it does not send the city a cent of MAT on your behalf.
The Rate and What It Applies To
Vaughan's MAT rate is 4%. The city applies it to the room or accommodation portion of a stay. Services like laundry, valet parking, and meals are not subject to MAT. HST is then charged on the full amount including the MAT.
Who Has to File
Every licensed short-term rental operator in Vaughan files a MAT return, even for a quarter with zero revenue. The city is explicit that the return is submitted "even if no tax was collected." So a nil quarter still needs a filing.
Step 1: Register and Get Your MAT ID
You cannot file until you have a MAT ID. For short-term rental operators, the city issues your MAT ID once your STR licence is approved.
Get your STR licence
Apply for and obtain your Vaughan short-term rental licence. The MAT ID is tied to it.
Watch for the MAT system email
Once your licence is issued, the city's MAT system emails you your MAT ID and prompts you to create a password.
Log in
Use your MAT ID and password at the Vaughan MAT system to submit remittances. Stuck? Contact the city at mat@vaughan.ca or 905-832-2281.
Step 2: File Your Quarterly Return
- Go to the Municipal Accommodation Tax System at the Vaughan MAT portal.
- Log in with your MAT ID and password.
- Open the "Remittance Forms" section and select the period you are filing for.
- Enter your room revenue subject to MAT. The form calculates the 4% for you.
- Optionally attach a booking detail file (booking reference, booking date, stay dates, room rate, nights, total room charge).
- Submit the remittance.
Step 3: Pay What You Owe
Vaughan accepts payment by:
- Cheque payable to the City of Vaughan, with your MAT ID written on it. Mail to the Property Tax office, City of Vaughan, Financial Services, 2141 Major Mackenzie Dr, Vaughan ON L6A 1T1, or drop it in the marked boxes at any City Hall entrance.
- Online banking through your financial institution.
- Electronic funds transfer. Contact mat@vaughan.ca or 905-832-2281 to set this up.
To clear an outstanding balance from a quarter you missed, file the overdue return first, then pay using one of the methods above. Late balances accrue charges, so file even if you cannot pay the full amount immediately.
Deadlines
Short-term rental MAT returns in Vaughan are due quarterly:
| Quarter | Period | Return Due |
|---|---|---|
| Q1 | January to March | April 30 |
| Q2 | April to June | July 31 |
| Q3 | July to September | October 31 |
| Q4 | October to December | January 31 |
Exemptions
Vaughan exempts stays of more than 29 consecutive nights, along with stays under four hours. So a booking of 30 nights or longer is outside the MAT. Several institutional exemptions also apply (government rate, students in residence, hospitals, long-term care, shelters, and similar).
Penalties for Late Filing
Vaughan applies late payment charges on outstanding MAT balances under its MAT by-law. The city does not publish the exact percentage on its web pages, so confirm the current charge when you file. The practical takeaway is simple: file and pay on time, because interest accrues on anything overdue.
Frequently Asked Questions
Does Airbnb collect MAT for Vaughan hosts?
No. Airbnb does not have a collection agreement with the City of Vaughan, so it does not remit MAT on your behalf. You are responsible for filing and paying 4% MAT on all your bookings, including Airbnb bookings, every quarter through the city's MAT system.
How often do I file MAT in Vaughan?
Quarterly. Returns are due April 30, July 31, October 31, and January 31 for the previous three months. You must file even if you collected no tax that quarter.
What rate is Vaughan MAT?
4% on the room or accommodation portion of the stay. Services like laundry, valet parking, and meals are not subject to MAT. HST then applies to the full amount including the MAT.
What if I never filed and owe back MAT?
File the overdue returns through the Vaughan MAT system first, then pay by cheque, online banking, or EFT. Late balances accrue charges, so file as soon as possible even if you cannot pay the full amount right away.
Are long stays exempt?
Yes. Stays of more than 29 consecutive nights are exempt from Vaughan MAT, so a booking of 30 nights or longer is not taxed.
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.
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