Do I need to register a short-term rental in Toronto?

Yes. A registration or licence must be in place in Toronto before the property is let.

How many nights a year can I let a short-term rental in Toronto?

180 nights per year in Toronto. Letting beyond that limit is not permitted without separate approval.

Does a short-term rental in Toronto have to be my main home?

Yes. Toronto requires the property to be the operator's principal or primary residence.

Is there an accommodation tax on short-term rentals in Toronto?

Yes. Municipal Accommodation Tax at 6% of the booking.

Are local council rules for Toronto included here?

Yes. The rules shown for Toronto are the ones that bind an operator at this level, last checked 2026-08-19.

Short-term rental rules in Toronto

Last checked 2026-08-19. Jurisdiction code CA-ON-TOR.

Registration or licence	Required before letting
Night limit	180 nights per year
Primary residence	Required
Accommodation tax	Municipal Accommodation Tax, 6%

What this means in practice

Toronto requires registration before you may let short term. The 2026 fee is CAD 375 for a new registration and CAD 390 to renew, and the registration number must appear on your listings.
Entire-unit letting is capped at 180 nights per calendar year. Letting a room while you remain in the home has NO annual cap, so the limit shown depends on how you let the property.
Short-term letting in Toronto is permitted only in your principal residence, meaning the address on your driver's licence, tax filings and utility bills.
The Municipal Accommodation Tax is 6%. The temporary increase to 8.5% ended on 1 August 2026.
PLATFORM COLLECTION DOES NOT DISCHARGE YOUR FILING DUTY. Platforms remit the tax under a Voluntary Collection Agreement, and you must still file a Municipal Accommodation Tax report EVERY QUARTER, within 30 days of the quarter end, whether or not a platform collected it for you. Cuvanti does not file it for you.

Cuvanti tracks this for your properties automatically

Night limits count across every channel you are connected to, not one platform at a time, which is the only way the number means anything. Cuvanti warns you before a booking would breach a limit, and tells you when a rule in your market changes.

See how it works

Common questions about short-term rentals in Toronto

Do I need to register a short-term rental in Toronto?: Yes. A registration or licence must be in place in Toronto before the property is let.
How many nights a year can I let a short-term rental in Toronto?: 180 nights per year in Toronto. Letting beyond that limit is not permitted without separate approval.
Does a short-term rental in Toronto have to be my main home?: Yes. Toronto requires the property to be the operator's principal or primary residence.
Is there an accommodation tax on short-term rentals in Toronto?: Yes. Municipal Accommodation Tax at 6% of the booking.
Are local council rules for Toronto included here?: Yes. The rules shown for Toronto are the ones that bind an operator at this level, last checked 2026-08-19.

This is not legal advice. It covers registration, night limits and accommodation taxes for the markets Cuvanti has configured, and does not cover every local rule, including planning controls, building and fire safety requirements, and strata or body corporate by-laws. Check your own obligations with a local adviser before you let.