Canada · Ontario
Short-term rental rules in Toronto
Legal regime
Toronto Municipal Code Chapter 547 (Licensing and Registration of Short-Term Rentals), adopted by By-law 613-2018 (in force 2019-11-18) and amended by By-law 503-2024 (2024-05-23). A short-term rental is the rental of all or part of a dwelling unit for less than 28 consecutive days. Operators must register with Municipal Licensing and Standards (MLS) and may only operate a short-term rental in their principal residence (§547-4.2). Short-term rental companies (platforms) must additionally obtain a company licence (§547-1.2). Maximum 180 nights per calendar year for entire-unit rentals (§547-4.1.1.D); no nightly cap for partial-unit rentals where the operator remains onsite.
Key parameters
- License required
- Yes
- Max nights/year
- 180
License process
Operator registration filed online with Municipal Licensing and Standards (MLS). Operator must declare entire-unit or partial-unit and supply principal-residence evidence on request. Registration is valid for one year and must be renewed on the anniversary date (§547-2.2). Initial registration fee and annual renewal fee: CAD $390 (renewal fee subject to annual increase per the City). Late renewal incurs an additional administration fee; failure to renew within 90 days cancels the registration and requires a new application. Fees are paid by the operator to the City and are not collected from guests.
Applicable taxes
-
Municipal Accommodation Tax (MAT)
Rate: 8.5% (temporary, 2025-06-01 to 2026-07-31; reverts to 6%) · Basis: Percentage of the price of accommodation, collected by the operator from the guest and remitted to the City (administered under Toronto Municipal Code Chapter 758).
Recent changes
-
2024-05-23
By-law 503-2024 amends Chapter 547: formalizes the entire-unit vs partial-unit registration distinction and codifies the 180-night-per-calendar-year cap on entire-unit rentals (§547-4.1.1.D, in force 2025-01-01). Principal residence restriction reaffirmed (§547-4.2).
-
2025-06-01
Municipal Accommodation Tax rate temporarily raised from 6% to 8.5% on transient accommodations, including short-term rentals, through 2026-07-31.
Official sources
- https://www.toronto.ca/community-people/employment-social-support/housing-support/short-term-rentals/
- https://www.toronto.ca/legdocs/municode/toronto-code-547.pdf
- https://www.toronto.ca/community-people/housing-shelter/rental-housing-rights-information/short-term-rentals/short-term-rental-operators-hosts/
Frequently asked questions
- Do you need a licence or registration to run a short-term rental in Toronto?
- Yes, a licence or registration is recorded as required to run a short-term rental in Toronto (per this tracker, as of Jun 8, 2026). See the details on this page for the process and any conditions. Verify against the official sources listed on this page before relying on it for an operational decision.
- Is there an annual night limit for short-term rentals in Toronto?
- Toronto records a 180-night annual cap (per this tracker, as of Jun 8, 2026). Which lettings the cap applies to, and any exceptions, are set out in the details on this page. Verify against the official sources listed on this page before relying on it for an operational decision.
- What taxes apply to short-term rentals in Toronto?
- Short-term rentals in Toronto are recorded as subject to: Municipal Accommodation Tax (MAT) (rate: 8.5% (temporary, 2025-06-01 to 2026-07-31; reverts to 6%); basis: Percentage of the price of accommodation, collected by the operator from the guest and remitted to the City (administered under Toronto Municipal Code Chapter 758).) (per this tracker, as of Jun 8, 2026). Confirm the current rates with the official source before pricing or filing.