City rules · Toronto Municipal Code, Chapter 547
Toronto short-term rental rules at a glance
The dates and limits Bylaw Desk tracks for each unit, read from the by-law and the City's published pages. Each row shows the clause it comes from; open it to see the exact wording. Last checked Oct 19, 2026.
Registration and renewal
By-law- Fee
- $390 a year. Non-refundable, and subject to an annual increase.
City of Toronto: Short-Term Rental Operators/Hosts
- “The renewal fee for 2026 is $390.00, which is subject to an annual increase.” City of Toronto: Short-Term Rental Operators/Hosts
- Term
- One year from the date it was issued, renewed on that anniversary.
§ 547-2.2 A
- “shall be valid for one year and shall be renewed on the anniversary of the date upon which it was first issued” Toronto Municipal Code, Chapter 547
- Renewal window
- Renewal can be submitted up to 30 days before the renewal date.
City of Toronto: Short-Term Rental Operators/Hosts
- “Please renew every year on that same date or up to 30 days in advance.” City of Toronto: Short-Term Rental Operators/Hosts
- Late fees
- Days 1–30: $11.27 · Days 31–60: $83.18 · Days 61–90: $160.69
City of Toronto: Short-Term Rental Operators/Hosts
- “$11.27 for renewals 1 to 30 days after the registration renewal date” City of Toronto: Short-Term Rental Operators/Hosts
- “$83.18 for renewals 31 to 60 days after the registration renewal date” City of Toronto: Short-Term Rental Operators/Hosts
- “$160.69 for renewals 61 to 90 days after the registration renewal date” City of Toronto: Short-Term Rental Operators/Hosts
- After 90 days
- The registration can no longer be renewed and a new application is needed.
§ 547-2.2 C
- “fails to renew it within 90 days of the renewal date, it shall be cancelled” Toronto Municipal Code, Chapter 547
- Changes
- Tell the City within 6 days if any detail on the registration changes.
§ 547-2.3 A
- “shall notify Municipal Licensing and Standards of such change within six days” Toronto Municipal Code, Chapter 547
- Refused or revoked
- No new application for 12 months.
§ 547-2.12 D
- “renew a registration where, in the year prior to the date of the application” Toronto Municipal Code, Chapter 547
Night limit
By-law- Yearly limit
- At most 180 nights per calendar year for entire-unit registrations. The count resets on January 1.
§ 547-4.1.1 D
- “No operator who holds a registration to operate an entire-unit rental shall rent a property for more than 180 nights per calendar year” Toronto Municipal Code, Chapter 547
- Long stays
- Stays of 28 nights or more are not short-term rentals.
§ 547-1.1
- “for a rental period of less than 28 consecutive days” Toronto Municipal Code, Chapter 547
Municipal Accommodation Tax
By-law- Rate
- 6% from Aug 1, 2026.
City of Toronto: Short-Term Rental Municipal Accommodation Tax
- “collect the 6 per cent MAT on stays beginning August 1, 2026” City of Toronto: Short-Term Rental Municipal Accommodation Tax
- Who files
- Every operator, every quarter, even with no rentals and even when a platform collects the tax.
City of Toronto: Short-Term Rental Municipal Accommodation Tax
- “must file a Municipal Accommodation Tax (MAT) report, even if the MAT was collected by short-term rental company or if no tax was collected” City of Toronto: Short-Term Rental Municipal Accommodation Tax
- Due dates
- Jan–Mar: due April 30Apr–Jun: due July 30Jul–Sep: due October 30Oct–Dec: due January 30
City of Toronto: Short-Term Rental Municipal Accommodation Tax
- “The payment is due on a quarterly basis, within 30 days of the end of the quarter” City of Toronto: Short-Term Rental Municipal Accommodation Tax
- If late
- 1.25% interest a month on tax owing.
City of Toronto: Short-Term Rental Municipal Accommodation Tax
- “at a monthly rate of 1.25 per cent” City of Toronto: Short-Term Rental Municipal Accommodation Tax
Listings and guests
By-law- On the listing
- The registration number, and a name and address that match the registration.
§ 547-1.3 A(3) · § 547-1.3 A(2)
- “The main page of any advertisement related to the short-term rental prominently displays the registration number” Toronto Municipal Code, Chapter 547
- “using the full name, address, and registration number listed on their registration” Toronto Municipal Code, Chapter 547
- Invoices and receipts
- Must show the registration number.
§ 547-1.4
- “shall ensure that such document includes the operator's registration number” Toronto Municipal Code, Chapter 547
- For guests
- Operators must give every guest the emergency contact and 911 information, and post a physical copy of the exit diagram in the rental for every stay. City staff check during inspections.
§ 547-4.4 A · § 547-4.4 B
- “the emergency contact information of a person available during the guest's entire rental period” Toronto Municipal Code, Chapter 547
- “a diagram of all exits from the building in which the rental is located and shall post a physical copy” Toronto Municipal Code, Chapter 547
Also in the by-law
By-law- Principal residence
- Only the person whose principal residence it is can register. The name and address must match their government-issued ID.
§ 547-4.2 B
- “No operator shall rent or advertise a property for short-term rental unless it is the operator's principal residence at that time.” Toronto Municipal Code, Chapter 547
- Entire or partial unit
- Each registration is for entire-unit or partial-unit rental for its whole term. It can only be switched at renewal.
§ 547-4.1.1
- “the registration shall be restricted to either entire-unit or partial-unit rentals for its entire term” Toronto Municipal Code, Chapter 547
- Records
- Keep a record of every stay for three years and give it to the City within 30 days of a request.
§ 547-4.5 A
- “for three years following the date of the transaction” Toronto Municipal Code, Chapter 547
This page is a summary and not legal advice. The by-law itself is Toronto Municipal Code, Chapter 547. If a figure here differs from the City's own documents, the City is right.