Short-term rental rules in Toronto
Registration required. Yearly night limit: 180 nights per year, applies to a specific case (see the note).
Rules covered: Toronto Municipal Code Chapter 547, Licensing and Registration of Short-Term Rentals (by-law 613-2018 as amended; version dated January 1, 2025); Chapter 758 Municipal Accommodation Tax. The table shows what the official pages state, with the wording and the date we read it. A row marked "Not stated" means the pages we read do not say; it does not mean there is no rule.
What the official pages state
| Rule | What the official page states | Source |
|---|---|---|
| Permit or registration | Registration required Operator registration with Municipal Licensing and Standards Official wordingB. No person shall carry on the business of a short-term rental operator unless they have registered as such with Municipal Licensing and Standards. | www.toronto.ca read 2026-10-02 |
| Primary residence only | Primary residence only Only the operator's principal residence may be rented Official wordingB. No operator shall rent or advertise a property for short-term rental unless it is the operator's principal residence at that time. | www.toronto.ca read 2026-10-02 |
| Yearly night limit | 180 nights per year, applies to a specific case (see the note) 180 nights per calendar year for operators holding an entire-unit registration Official wordingD. No operator who holds a registration to operate an entire-unit rental shall rent a property for more than 180 nights per calendar year, | www.toronto.ca read 2026-10-02 |
| Renting the whole home | Entire home allowed Entire-unit registration possible for the principal residence, limited to 180 nights per year Official wordingA. On an application for a registration or its renewal, the applicant shall indicate if they intend to operate an entire-unit or partial-unit rental. | www.toronto.ca read 2026-10-02 |
| Lodging tax | 6% of the rent Municipal Accommodation Tax (MAT), collected and remitted by the operator (or by the platform under a Voluntary Collection Agreement); rate 6% from August 1, 2026 Official wordingAs a registered short-term rental operator, you are required to collect and remit a six per cent (6%) Municipal Accommodation Tax (MAT) on all rentals. | www.toronto.ca read 2026-10-02 |
| Number in listings | Number must appear in listings Registration number must be displayed on the main page of any advertisement Official wordingB. Every person shall ensure that any advertisement of a short-term rental displayed by that person or within that person's control includes the corresponding operator's registration number | www.toronto.ca read 2026-10-02 |
| Penalties | Included in the $29 city report. See the report | — |
| How to register | Included in the $29 city report. See the report | — |