BC Tourism Industry

Municipal and Regional District Tax Program


The Municipal and Regional District Tax (MRDT) was introduced in 1987 to provide funding for local tourism marketing, programs and projects. The tax is intended to help grow BC revenues, visitation and jobs, and amplify BC's tourism marketing efforts in an increasingly competitive marketplace.

The MRDT is an up to three percent tax applied to sales of short-term accommodation provided in participating areas of British Columbia on behalf of municipalities, regional districts and eligible entities.

To promote a coordinated and efficient use of funds, the following MRDT program principles have been adopted:

  • Effective tourism marketing, programs and projects
  • Effective local-level stakeholder support and inter-community collaboration
  • marketing efforts that are coordinated and complementary to provincial marketing strategies and tactics
  • Fiscal prudence and accountability.
Affordable housing was added as a permissible use of funds in Budget 2018 to help address local housing needs. Designated recipients have the flexibility to define, identify, and fund affordable housing initiatives that they deem appropriate to meet local needs. Affordable housing funding must be consistent with fiscal prudence and accountability, and will be subject to additional reporting requirements. Further detail, including stakeholder consultation and support requirements, can be found in Section 8.

Program Requirements & Application Procedure

Program Requirements The MRDT Program Requirements outline the requirements for the Program...

Annual Reporting Requirements

Under the Provincial Sales Tax Act, all designated recipients must account annually, to the...

Tourism Events Program

BRITISH COLUMBIA TOURISM EVENTS PROGRAM Tourism is one of the world’s most competitive...

MRDT Forms

Municipal and Regional District Tax Application Form Accommodation Directory...


Frequently asked questions regarding the Municipal and Regional District Tax...

Contact Us & Related Links

Consumer Tax Branch Tax Questions Hours of operation: Friday, 8:30am – 4:30pm Phone:...