Municipal & Regional District Tax
Program (MRDT)

To find participating MRDT areas and their tax rates, please use the MRDT location map. To learn how to register and complete your MRDT return, please see the MRDT Return Guide.

The Municipal and Regional District Tax (MRDT) was introduced in 1987, by the Provincial Government, 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.

The MRDT is jointly administered by Ministry of Finance, Ministry of Tourism, Arts and Culture, and Destination BC.

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
• Coordinated and complementary marketing efforts to broader provincial marketing strategies and tactics
• Fiscal prudence and accountability.

Affordable housing was added as a permissible use of funds in the 2018 Provincial Budget, 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 of the MRDT Program Requirements.