Municipal Accommodation Tax

MAT is collected from the visitor and applies to all rooms used for rental accommodation for continuous stays of 29 nights or less for:

• hotels (including full-service, limited-service and small hotels) 
• condo hotels 
• motels 
• bed and breakfasts 
• short-term rentals 
• inns and lodges 
• clubs (e.g. a yacht club or golf and country club with on-site guest accommodations) 
• the portion of a multi-use complex that is used to provide transient accommodation 

MAT is calculated on the accommodation charge before HST and excludes separately itemized charges such as parking, food and beverage, internet, telephone charges and meeting room rentals.

All guest invoices will include a separate line identifying “Municipal Accommodation Tax”. If the provider is an HST registrant, HST is also payable on the MAT portion.

Section 400.1 of the Municipal Act, 2001, S. O. 2001, c.25, provides that the council of a municipality may pass by-laws imposing a tax in respect of the purchase of transient accommodation within the city. Amendments were introduced as part of the 2017 Provincial Budget and received Royal Assent on May 17, 2017.

Ontario Regulation 435/17: Transient Accommodation Tax under the jurisdiction of the Municipal Act, 2001 came into effect December 1, 2017, allowing municipalities to levy a Municipal Accommodation Tax.

Hamilton City Council approved By-law No. 22-209, establishing a mandatory MAT to be collected as of January 1, 2023.

The Municipal Accommodation Tax does not apply to the following accommodations:

• MAT does not apply to accommodation stays of 30 consecutive nights or more. Example: A guest staying 31 consecutive nights is not subject to MAT.
• Hotel, motel, and bed & breakfast rooms rented for more than 29 consecutive nights
• Hospitals
• Long-term care homes as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement homes and hospices
• Treatment centres that receive provincial aid under the Ministry of Community and Social Services Act
• Charitable, non-profit philanthropic corporations organized as shelters for the relief of the poor or for emergency
• Accommodations that are provided on a property owned by a School Board as defined in the Education Act.
• Lodgings provided to students by a university, college or post-secondary.
• Complimentary Rooms supplied by employers to their employees on premises operated by the employer.
• House of refuge, or lodging for the reformation of offenders
• Tent or trailer sites supplied by a campground, tourist camp or trailer park
• Summer camps where overnight accommodation is part of the programming

Collected from the purchaser at the time of purchase, the tax amount is to be shown as a separate item or charge on a bill, receipt, invoice or similar document issued by the provider and identified as “Municipal Accommodation Tax”.

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.

MAT is calculated on the accommodation charge before HST and excludes separately itemized charges such as parking, food and beverage, internet, telephone charges and meeting room rentals.

Collected from the purchaser at the time of purchase, the tax amount is to be shown as a separate item or charge on a bill, receipt, invoice or similar document issued by the provider and identified as “Municipal Accommodation Tax”.

Accommodation providers are responsible for ensuring MAT is collected, reported and remitted in accordance with City of Hamilton requirements. This also applies to bookings made through online platforms.

The first reporting period for STR operators is July 1, 2026 to September 30, 2026 (Quarter 3, 2026), with the first MAT report and remittance due October 15, 2026.

Licensed STR operators should register with ORHMA as soon as possible to ensure they can submit their first MAT report and remittance.

Note: STR operators are required to obtain a municipal business licence to legally operate a short-term rental in Hamilton. For more information on obtaining an STR licence, visit City of Hamilton Short-Term Rentals Licensing.

Operators must comply with both the City's Short-Term Rental Licensing By-law and Municipal Accommodation Tax requirements. Obtaining an STR licence does not automatically register an operator for MAT reporting and remittance.

Registered accommodation providers must submit MAT reports to ORHMA for each reporting period, including reporting periods where no MAT was collected.

The City of Hamilton (City) has designated the Ontario Restaurant Hotel Motel Association (ORHMA) as its agent to collect MAT from Accommodation Providers and remit it to the City. 

ORHMA provides Accommodation Providers with an online “MAT Reporting Tool” that calculates MAT owing. Required data:

• Name of the Property
• Property MAT contact person name, email and phone
• Contact information of Manager, Accountant and Owner, as applicable
• Room nights available
• Room nights occupied
• Rooms Revenue
• Rooms Revenue with Exemption/reasons

MAT Reporting Tool Access

For access and information on how to remit payments, contact ORHMA by email [email protected] or call 905-361-0268

Hotels, Motels, Lodges, Inns, Bed and Breakfasts, and Condo Hotels 

MAT reports and remittances are due monthly, no later than 15 days after the end of each month.

Example: MAT collected in July must be reported and remitted by August 15.

ORHMA MAT Reporting Portal: https://hamilton.orhma.com/login

Short-Term Rental (STR) Operators

MAT reports and remittances from STR operators are due quarterly.

Note: The first reporting period for Hamilton STR operators is July 1, 2026 to September 30, 2026 (Quarter 3, 2026), with the first MAT report and remittance due October 15, 2026.

ORHMA MAT Reporting Portal: https://hamilton.orhma.com/login

The MAT is subject to HST. Therefore, you need to charge HST on MAT, and you will need to pay this HST and your other HST payments to the Canada Revenue Agency.

Sample calculation of the MAT and HST:

• Total room charge/rate: $100
• MAT 4 percent: $4
• Net total of rooms charge and MAT: $104  
• HST 13 percent:  $13.52
• Total: $117.52

Interest applies on any overdue MAT payment at a monthly rate of 1.25 percent from the first day after the tax payment is due, up to and including the date on which the tax is paid in full.

Unpaid MAT, penalties and interest due may be added to the tax roll; it may become a lien against the property per City of Hamilton By-law 22-209.

To register a transient accommodation with ORHMA for MAT collection and remittance, or to change existing registration information, please contact  [email protected] or call 905-361-0268.

MAT is a mandatory charge that is included in the accommodation payment at the time of booking with the hospitality operator.

No. The MAT is not a business tax nor a resident tax. This tax is paid by guests making accommodation bookings at Hamilton-based hotels, motels and bed and breakfasts. The Province of Ontario created the MAT in 2017 as a vehicle to provide continued investment in tourism without a tax burden on local businesses or residents.

Tourism is a significant employment and economic driver. MAT enables the City of Hamilton and the Hamilton Tourism Development Corporation to invest in destination marketing and tourism development initiatives, including hosting major tourism festivals and events, without contributions from local taxpayers.

The Province of Ontario requires the City of Hamilton to share 50% of MAT with a non-profit eligible tourism entity. The Hamilton Tourism Development Corporation is the eligible tourism entity that receives this 50% of funds. It reports annually to the Hamilton City Council on its use of MAT.