Toronto regulates short-term rentals through mandatory registration, not a discretionary licence — and the rules differ sharply depending on whether you're renting a whole unit or a room in your own home.
MAT applies to almost every short stay in Toronto, and the rate has moved twice in the last fourteen months — as of 8 August 2026 it's back down to 6%, after a temporary jump to 8.5%.
Every residential property owner in Toronto must declare occupancy status every year — even an occupied home — or the property is automatically deemed vacant and taxed at 3% of its assessed value.
These pages summarise rules that change, and they are not legal advice. Every guide carries the date it was checked and links to the official source — read that before you rely on a figure.