The five per cent tax will not apply to accommodations that are:
- Rented for a period of more than 30 days
- Provided as shelter
- Supplied by employers to their employees in premises operated by the employer
Municipal Accommodation Tax
The Municipal Accommodation Tax (MAT) is a mandatory tax for visitors staying in hotels, motels, bed & breakfasts or short-term rentals. Visitors staying in these accommodations for 30 days or less will have a 5% MAT rate added. This rate applies only to the accommodation fee. It does not apply to other fees like valet parking, laundry service, or breakfast.
The MAT helps us invest more in tourism without raising taxes for local residents. We use the funds to invest in destination marketing, sales, and product development. Kingston Accommodation Partners and Tourism Kingston promote Kingston for leisure visitors, meetings and conventions, major events, media relations, tour operators, sport, film, and travel trade. We may also use the funds for long-term destination development initiatives aimed at enhancing visitor experience.
If you have any questions about MAT or the remittance process, please email MAT@cityofkingston.ca.
Accommodation Providers
The Municipal Accommodation Tax is also subject to the 13% Harmonized Sales Taxes (HST). It is important to note that this tax is mandatory, and guests must pay it to the accommodation operator at the same time that they pay for the booking.
For more information check the City’s Municipal Accommodation Tax Bylaw.
Are there exemptions to the Municipal Accommodation Tax?
Are any hotels charges exempt from the Municipal Accommodation Tax?
The following charges are exempt from the tax:
- Hospitality rooms used for displaying merchandise, holding meetings, or entertaining. These rooms may or may not have a bed but are not being used for accommodation.
- Fees such as valet parking, laundry service, continental breakfast, etc.
- Boardroom or banquet room rentals.
Short-Term Rentals
Short-term rentals in Kingston require a license to operate. Learn more about the short-term rental license and application process.
As of 2021, short-term rental operators are required to collect MAT. Operators will need a license to remit the tax. MAT remittance can be done through the Municipal Accommodation Tax for Short-Term Rentals portal.
How often do I pay Municipal Accommodation Tax? When are payments due?
MAT is collected quarterly. Payment is due 1 month after the last day of the quarter.
- Quarter 1 - Jan. 1 to March 31. Due by April 30.
- Quarter 2 - April 1 to June 30. Due by July 31
- Quarter 3 - July 1 to Sept. 30. Due by Oct. 31.
- Quarter 4 - Oct. 1 to Dec 31. Due by Jan. 31
To complete your MAT remittance you will need the following information:
- License number from your Short-Term Rental license. It will start with “LCRL” and follow with 11 digits. Example: LCRL20220000123.
- Postal code for your short-term rental property.
- Total dollar value of rental fees you collected within each quarter you are remitting. This is only rental fees and does not include optional extra fees such as cleaning fees.
- Email address to send your receipt.
Contact Us
City of Kingston
City Hall
216 Ontario Street
Kingston, ON K7L 2Z3
Canada
contactus@cityofkingston.ca
Phone: 613-546-0000
Fax: 613-546-7816
The City of Kingston acknowledges that we are on the traditional homeland of the Anishinaabe, Haudenosaunee and the Huron-Wendat, and thanks these nations for their care and stewardship over this shared land.
Today, the City is committed to working with Indigenous peoples and all residents to pursue a united path of reconciliation.
Learn more about the City's reconciliation initiatives.
