Match fund or matching is the process whereby an entity, in relation to a loan or investment, acquires a liability in an equal amount covering or spanning the same maturity.

Match funding may be full or partial, depending on the extent to which all of the interest and principal cash flows and any other features (e.g., prepayment options) are identical or similar on both sides: assets and corresponding liabilities.

Matching funds are the amounts set to be paid in proportion to the amounts available from specific sources. Matching fund payments usually arise in multiple situations including funds assigned to certain projects, charity or public good.

In general, match fund or matching is a funding arrangement that is commonplace in relation to donated funds or funded projects.