Short-term-rental rules in Toronto
This is a dated record of short-term-rental rules in Toronto, summarized from the official government sources listed below. Source-read status is shown separately; the official link governs.
4/4 source reads recorded · latest successful read September 7, 2026 · record generated September 7, 2026
The rules, source by source
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Registration
Operators must register with the City (fee $390, subject to annual increases); only individuals may register.
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Registration renewal (annual)
Registration is not one-and-done: operators must renew their short-term rental registration EVERY YEAR, online, and the renewal carries the same fee as a new registration. Letting it lapse leaves you operating unregistered rather than merely late.
Official source: toronto.ca ↗ -
Advertising compliance — 24-hour removal & reservation cancellation
Municipal Code Chapter 547 puts duties on WHOEVER advertises, not only on the platform. No person may advertise, facilitate the advertising or rental of, or broker a short-term rental unless its operator is registered. ⚠ THE 24-HOUR ORDER: a person must REMOVE a non-compliant advertisement within 24 hours of being requested to do so by Municipal Licensing and Standards. ⚠ AND THE CONSEQUENCE THAT HURTS: where an advertisement is removed for non-compliance, that person must IMMEDIATELY CANCEL ALL FUTURE RESERVATIONS made for that short-term rental — not merely stop taking new ones. Separately, every invoice, contract, receipt or similar document related to a short-term rental must include the operator's registration number.
Official source: toronto.ca ↗ -
Registration is address-bound and non-transferable
A registration is valid ONLY for the address or dwelling unit to which it pertains, and a registrant may not advertise, promote or carry on business at any other address — moving home means a new registration, not a transferred one. ⚠ NO RESALE: no licence or registration issued under Chapter 547 may be sold or transferred, and no person holds a right in its continuance — the by-law states the value of a licence or registration remains the property of the City. For clarity, an operator's principal residence cannot include more than one dwelling unit.
Official source: toronto.ca ↗ -
Renewal mechanics — anniversary, late fee, deemed continuation
A registration is valid for one year and must be renewed ON THE ANNIVERSARY of the date it was first issued — not at year-end and not on a rolling calendar. ⚠ MISS IT AND YOU PAY: a holder who fails to apply for renewal by that date must pay a LATE RENEWAL FEE. ⚠ ONE PROTECTION WORTH KNOWING: if you have applied for renewal and remitted all applicable fees, the registration is DEEMED TO CONTINUE until the renewal is granted — so a slow City decision does not put you out of compliance. And if any information you gave Municipal Licensing and Standards in your application or renewal changes, you must notify them.
Official source: toronto.ca ↗ -
In-unit posting — emergency contact & exit diagrams
⚠ A DUTY AT THE PROPERTY, not on paper: you must post a PHYSICAL copy of the emergency contact information and the exit diagrams prominently inside the rental, and it must stay posted for the duration of the guest's rental period. This is separate from anything you provide digitally through a platform.
Official source: toronto.ca ↗ -
Principal residence & caps
The unit must be the operator's principal residence; entire-home rentals are capped at 180 nights/year, while renting private rooms has no annual cap. Under Municipal Code Chapter 547 §547-4.2.C, an operator must — within 10 days of being requested to do so by Municipal Licensing and Standards — provide evidence satisfactory to the Executive Director that the registered property is their principal residence; failing to provide that evidence carries a $700 fine.
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Rental type — entire unit vs partial unit
When applying or renewing, an operator must declare whether they will operate as an ENTIRE-UNIT or a PARTIAL-UNIT rental, and must then only advertise and rent in accordance with the type listed on the registration — an operator registered for partial-unit rentals may not advertise or rent the property as an entire-unit rental, and a partial-unit operator cannot rent out the entire dwelling unit at the same time. ⚠ HOW THE 180-NIGHT LIMIT INTERACTS: once the property is registered as an ENTIRE-UNIT rental, the COMBINED total of partial-unit and entire-unit nights cannot exceed 180 nights in a calendar year. The limit resets on January 1 of the following year.
Official source: toronto.ca ↗ -
Who may register — age, evidence and exclusions
To short-term rent in Toronto you must be 18 years or older, be using your principal residence in Toronto, and be able to demonstrate that you live there — the name and address on the registration must match your government-issued ID, and you may be asked to attend an in-person interview. ⚠ EXCLUSIONS THAT CATCH PEOPLE OUT: licensed multi-tenant house operators are prohibited from applying at all; if you live in a condominium you must ensure your condominium's bylaws and rules allow short-term rentals (the City does not check that for you); and Bed and Breakfasts are subject to the short-term rental rules and must register. Secondary and investment properties can be rented long-term only.
Official source: toronto.ca ↗ -
Tax (MAT) — rate, basis & exemptions
Hotels and individuals offering short-term rentals must pay a six per cent (6%) Municipal Accommodation Tax (MAT). ⚠ THE 6% FIGURE HAS A DATE ON IT: a temporary increase to 8.5 per cent ENDED effective August 1, 2026, and 6 per cent applies to stays beginning that date — so stays before it fall under the higher temporary rate, and a quarterly return covering July–September 2026 spans BOTH rates (see this market's MAT collection & filing rule for the filing duty). MAT is payable on the purchase price of the room portion of rental accommodations for stays of four hours or more. Other services — meeting room rentals, food and beverage, room service, internet and phone charges — are excluded from the tax provided they are itemized separately on the bill, and HST is payable on the MAT portion. The City also publishes an exemption list (for example treatment centres receiving provincial aid, and summer camps where overnight accommodation is part of the program).
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Tax (MAT) — collection & filing
Operators must collect and remit the Municipal Accommodation Tax on every rental under 28 consecutive days, filed and paid on a quarterly basis within 30 days of the end of the quarter. A platform may sign a Voluntary Collection Agreement with the City of Toronto to collect and remit the MAT on behalf of operators, but the operator still files the report AND ⚠ remains responsible for ensuring the correct amount of MAT is collected and remitted. MAT also stays owed on bookings until the registration is actually cancelled. Failure to report or remit can lead the City to revoke or refuse to renew the registration.
Official source: toronto.ca ↗ -
Inspections
As of January 2025, all approved short-term rental registrations are subject to an annual compliance inspection, and the City may inspect at any reasonable time to verify compliance with the short-term rental bylaws and all other applicable bylaws. The operator must be present — another individual or an organization's representative cannot attend on their behalf — and failing to complete an inspection within a reasonable time can result in revocation of the registration. The City's operator page further states that this 10-day evidence duty (Chapter 547 §547-4.2.C, which in the by-law text is scoped to proving principal residence) also covers scheduling the inspection — so treat a City request as starting a 10-day clock. Obstructing an authorized inspection carries a $400 fine.
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Record-keeping — 3-year transaction records & 30-day production
⚠ A DUTY THAT OUTLASTS THE STAY: for EVERY concluded transaction you must keep a record for THREE YEARS after the transaction date — and the clock starts on the LAST DAY of the rental period, not the booking date. Each record must show the number of nights rented, the nightly AND total price charged, and whether it was an entire-unit or partial-unit rental (plus anything else the Executive Director requires). If Municipal Licensing and Standards asks for them, you have 30 DAYS to hand them over. Platform statements are not automatically enough — the duty is yours as the operator.
Official source: toronto.ca ↗
Related reading
Informational only — not legal advice. This service summarizes publicly available government information and may be incomplete, out of date, or in error. Rules change frequently and can be altered by courts without notice. Always verify against the official source and consult a qualified attorney before making decisions. No attorney-client relationship is created.
We describe the rules and when they change — we never tell you whether your specific situation is compliant. That’s between you, the official source, and your own advisor.
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