| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — Short-Term Rental Operator's license + city registration |
| Tax Rate | MAT 8.5% on stay cost (plus HST 13%) |
| Night / Day Cap | 180 nights/year for entire-home rentals; no cap for room rentals |
| Minimum Stay | STR defined as under 28 consecutive days |
| Penalties | Municipal by-law enforcement; loss of income-tax deductions for non-compliance |
| Primary Residence Required | Yes — STRs allowed only in principal residence |
Short-term rentals in Toronto, Ontario are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Short-Term Rental Operator's license + city registration.
Short-term rental operators in Toronto should be aware of these tax obligations: MAT 8.5% on stay cost (plus HST 13%). Yes — GST/HST + Municipal Accommodation Tax (MAT).
Key operational rules for vacation rental hosts in Toronto include: Primary residence requirement: Yes — STRs allowed only in principal residence. Rental day cap: 180 nights/year for entire-home rentals; no cap for room rentals. Minimum stay: STR defined as under 28 consecutive days.
Zoning considerations for short-term rentals in Toronto: Restricted to residentially zoned areas. Density rules: Secondary/investment properties cannot be used as STR.
Hosts who fail to comply with Toronto's short-term rental regulations may face enforcement action. Municipal by-law enforcement; loss of income-tax deductions for non-compliance.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Toronto: Hosts collect/remit MAT; quarterly reporting required.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Toronto but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. All operators must register with the city and comply with zoning bylaws
Yes. Toronto requires the following for short-term rental operation: Yes — Short-Term Rental Operator's license + city registration.
Short-term rental hosts in Toronto are subject to the following tax obligations: MAT 8.5% on stay cost (plus HST 13%).
Hosts who operate without proper permits in Toronto may face enforcement. Municipal by-law enforcement; loss of income-tax deductions for non-compliance.
STR limited to principal residence; entire-home capped at 180 nights/year
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →