City of Toronto STR rules

Canada's biggest STR market — register, pay MAT, post your number.

Track this for my property Read the official bylaw

8.5%: Municipal Accommodation Tax
quarterly: Remittance frequency
Yes: STR licence required
$2M: Min. liability insurance

Note: Toronto's MAT is temporarily increased to 8.5% through June 30, 2026 (FIFA World Cup surcharge), reverting to 6% on July 1, 2026. Confirm the current rate with the City of Toronto before remitting.

Airbnb already collects and remits City of Toronto's MAT on Airbnb bookings. You don't need to remit this MAT yourself for Airbnb stays. Use the MAT tracker for direct bookings, Vrbo, Booking.com, and other platforms that don't collect on your behalf — confirm each platform's remittance policy before relying on it.

Compliance checklist

Licensing

Register STR with municipality
Pay annual licence fee

Insurance

$2M commercial liability insurance

Safety

Smoke + CO alarms on every level
Posted emergency contact + evacuation plan

MAT

Collect MAT on every booking (if applicable)
Remit MAT quarterly to municipality (if applicable)