Municipal Accommodation Tax

As of January 1, 2025, a six per cent Municipal Accommodation Tax is included on all accommodations of 30 days or less.

The Municipal Accommodation Tax (MAT) is a six per cent fee applied to accommodations of less than 30 consecutive days and includes accommodations at hotels, motels, motor hotels, lodges, inns, resorts, bed and breakfasts, or other establishment providing lodging including those sold through online platforms.

After deducting costs associated with administration and collection of the fee, half of the net revenue will be used to promote and grow the tourism industry in Greater Sudbury through The City of Greater Sudbury Community Development Corporation (operating as the GSDC). 

The other half of the MAT net revenue will remain with the City of Greater Sudbury to support City programs and services, in accordance with Council direction. The first $800,000 of these funds will be allocated toward the repayment of Event Centre dept. Any remaining funds will be contributed to the tax rate stabilization reserve.

You can contact the City of Greater Sudbury regarding the MAT via the following methods:

  • Call 311 and ask for the Senior Revenue Analyst - Accounts Receivable;
  • From out-of-town call 705-674-4455, extension 2336; or
  • Email: MAT@greatersudbury.ca.

Background/Legislation

Online Monthly MAT Remittance Report

Submit Monthly MAT Remittance Report

Forms

For more information, check out our Frequently Asked Questions.