Due to poor air quality conditions, Recreation & Culture programming has been modified for July 15, 2026.
For more information about Air Quality Warnings and ways to mitigate health risks from poor air quality, please visit durham.ca/airquality
This page outlines everything you need to know about licenses, permits, and taxes. Explore tax rates, payment deadlines, municipal permits, and helpful resources to keep your business on track.
The Town collects property taxes for the Region of Durham, the Province (education) and the Town of Ajax in accordance with Town bylaws and policies.
Town taxes provide local services such as road maintenance, fire and emergency services, libraries and recreation programs.
There are three parts to the tax rate:
User fees are charged for various service requests.
In addition, user fees apply for certain services.
Bills are mailed in late January
Bills are mailed in late May
Charitable organizations with a valid registration number, located in commercial or industrial properties, may be eligible for a 40 percent tax reduction. Qualifying charities must apply each year to the Town of Ajax before the last day of February of the following year.
The heritage rebate program is managed through the Planning and Development Department.
Property assessment is the responsibility of the Municipal Property Assessment Corporation (MPAC). To appeal your property assessment, or if you have any questions about your assessment, please contact MPAC at 1-866-296-6722.
You can also look up basic property information and assessed values for other properties of your choice by visiting AboutMyProperty.ca.
Ontario’s Municipal Act, 2001, permits municipalities in Ontario to implement a transient accommodation tax, also known as a Municipal Accommodation Tax (MAT).
A Municipal Accommodation Tax is a local tax levied by municipalities on hotels, motels, and short-term rental accommodations through providers like Airbnb and VRBO. Its purpose is to generate revenue for the municipality to support local tourism initiatives.
Ontario Regulation 435/17, transient accommodation tax, specifically defines how the MAT revenues are to be spent. Once reasonable costs of collecting and administering the tax are paid for, 50% of the remaining MAT shall be paid to an Eligible Tourism Entity to provide destination marketing programming and the balance may be retained by the municipality to fund tourism initiatives. In Ajax, the designated Eligible Tourism Entity is Durham Tourism.
To learn more about the MAT, please read the Frequently Asked Questions below.
The Municipal Accommodation Tax (MAT) is a mandatory levy applied by municipalities to accommodations, including hotels, motels, bed and breakfasts, and short-term rentals to generate revenue to support initiatives aimed at promoting and enhancing local tourism.
The Province of Ontario permitted municipalities to create the MAT in 2017 as a vehicle to provide continued investment in tourism without additional tax burden on local businesses or residents.
An Eligible Tourism Entity is a non-profit entity whose mandate includes the promotion of tourism in Ontario or in a municipality.
In Ajax, the designated Eligible Tourism Entity is Durham Tourism.
The MAT in Ajax has been set at 5%.
The Municipal Accommodation Tax in Ajax will take effect on April 1, 2025.
Municipal Accommodation Tax (MAT) is a mandatory tax that is included in the accommodation payment at the time of booking with the accommodation provider.
The MAT is neither a business tax nor a resident tax. The MAT is levied on visitors staying in accommodations within the Town of Ajax.
No. MAT is only applicable to the accommodation portion of short-term rentals in the Town of Ajax.
Per Town of Ajax By-law No. 09-2025, the Municipal Accommodation Tax does not apply to the following accommodations:
The Municipal Accommodation Tax (MAT) revenues are divided to support tourism in Ajax. After deducting the costs of collecting and managing the tax, the remaining funds are split equally:
Hotel Providers are required to remit MAT payments to the Town on a monthly basis, 15 days following the last day of the previous month. If the 15th falls on a weekend or statutory holiday, the due date will be the next business day. For example, for April 1 – April 30, the total amount payable is due to the Town by May 15.
| Period | Due Date |
|---|---|
| January 1 to 31 | February 15 |
| February 1 to 28 or 29 | March 15 |
| March 1 to 31 | April 15 |
| April 1 to 30 | May 15 |
| May 1 to 31 | June 15 |
| June 1 to 30 | July 15 |
| July 1 to 31 | August 15 |
| August 1 to 31 | September 15 |
| September 1 to 30 | October 15 |
| October 1 to 31 | November 15 |
| November 1 to 30 | December 15 |
| December 1 to 31 | January 15 |
Short-Term Rental Operators, such as Airbnbs, are required to remit MAT payments to the Town on a quarterly basis by the 15th day after the quarter. If the 15th falls on a weekend or statutory holiday, the due date will be the next business day. For example, for April 1 to June 30, the total amount is due to the Town by July 15.
Note: The “Click to Submit” button is not functional in browser view. Please download the fillable PDF form to your computer to enable submission.
For more information, email MAT@ajax.ca
| Period | Due Date |
|---|---|
| Q1 – January 1 to March 31 | April 15 |
| Q2 – April 1 to June 30 | July 15 |
| Q3 – July 1 to September 30 | October 15 |
| Q4 – October 1 to December 31 | January 15 |
The Region of Durham Health Department may require inspections of new, or expanded patios. It is recommended that anyone interested in, or who has applied for, a Temporary Patio contact the Region of Durham Health Department at 1-800-841-2729 or visit the Durham Region website.
For existing Liquor License holders, it is recommended that you contact the Alcohol and Gaming Commission of Ontario by visiting https://www.agco.ca/ to ensure that existing and expanded patios operate in compliance with your approved Liquor License. All temporary outdoor patios will be required to comply with all Provincial legislation or regulations.
Whether you are looking for a pristine waterfront, a densely forested area, a quaint residential community or something else equally unique, chances are we have the “site” you need for your next production here in Ajax. As a “film friendly” community, Ajax is home to extraordinary film locations and has been chosen for a variety of productions including movie and television productions, television commercials, print advertisements and promotional shoots.
If you’re interested in filming in Ajax, please contact the Business Engagement and Supports Team at priority@ajax.ca.