Ontario Municipal Property Guide
Toronto Property Guide
Property taxes, zoning, building permits, multiplexes, secondary suites, garden suites, laneway suites and local property rules for homeowners and buyers in Toronto, Ontario.
Last reviewed: September 6, 2026. Toronto zoning, housing, permit, tax and rental rules change frequently. Confirm property-specific requirements with the City of Toronto and other applicable authorities before relying on them for a purchase, renovation, rental or development decision.
Owning Property in Toronto
Toronto has one of Ontario’s most complex property-rule environments. A property’s development potential can depend on zoning, lot dimensions, heritage status, trees, ravines, laneway access, existing building form and neighbourhood-specific regulations.
The City has also expanded low-rise housing permissions in recent years, including multiplexes, secondary suites, garden suites and laneway suites. These permissions can create opportunities, but they do not mean every project is automatically permitted on every lot.
Property Taxes
Review assessment, City and education tax components and Toronto’s 2026 instalment dates.
Multiplexes
Four-unit multiplexes are permitted city-wide, while six-unit permissions currently depend on location.
Additional Units
Secondary suites, garden suites and laneway suites have separate zoning and permit requirements.
Property Taxes in Toronto
Toronto property taxes are calculated using the property’s MPAC-assessed value and the applicable tax rates. The City issues two tax bills each year: an interim bill and a final bill.
2026 Assessment Base
Ontario’s province-wide property reassessment remains postponed. For 2026, assessments generally continue to use January 1, 2016 current values as the valuation base, subject to property-specific changes made by MPAC.
2026 Regular Instalment Dates
Interim tax bill:
- March 2, 2026
- April 1, 2026
- May 1, 2026
Final tax bill:
- July 2, 2026
- August 4, 2026
- September 1, 2026
Pre-authorized payment plans can use different dates. Always rely on the actual tax bill or payment-plan schedule for the property.
Zoning in Toronto
Toronto’s zoning by-laws regulate what can be built and how land can be used. Zoning rules can control building type, height, density, setbacks, parking, lot coverage, landscaping and other development standards.
Zoning By-law 569-2013 is the City’s city-wide zoning framework, as amended. Some properties can also be affected by former municipal zoning by-laws, site-specific exceptions, minor variances or other planning approvals.
Before Buying or Renovating, Check:
- Current zoning designation
- Permitted building type
- Permitted number of dwelling units
- Maximum height and density
- Front, rear and side-yard setbacks
- Lot coverage
- Parking requirements
- Laneway or garden-suite eligibility
- Site-specific zoning exceptions
- Heritage restrictions
- Tree-protection requirements
- Ravine or conservation constraints
Multiplexes in Toronto
Toronto has expanded permissions for low-rise multiplex housing as part of its Expanding Housing Options in Neighbourhoods program.
Four-Unit Multiplexes
Four-unit multiplexes are permitted city-wide in Toronto’s residential zones where the applicable zoning standards are satisfied.
A multiplex can be created by converting an existing house or constructing a new building. Duplexes, triplexes and fourplexes are permitted in several residential zones, including R, RD, RS, RM and RT zones.
Six-Unit Multiplexes
Toronto has also expanded six-unit multiplex permissions, but these permissions are not yet identical across the entire city. Current permissions vary by location, including broader permissions in Toronto and East York District and Ward 23.
Even where a multiplex is permitted, the proposal must still comply with zoning, the Ontario Building Code and all other applicable law.
Secondary Suites & Basement Apartments
A secondary suite is a separate self-contained dwelling unit located within an existing house. A basement apartment is a common example.
A building permit is required when creating a secondary suite. The permit review can involve architectural drawings, fire separation, exits, ceiling height, plumbing, HVAC and other Ontario Building Code requirements.
Existing Units
Do not assume an existing basement apartment is legal simply because it is occupied. When evaluating an existing unit, consider confirming:
- Whether building permits were obtained
- Whether required inspections were completed
- Whether zoning permits the use
- Whether fire and life-safety requirements were satisfied
- Whether plumbing and mechanical work was properly permitted
Garden Suites in Toronto
A garden suite is a detached self-contained residential unit typically located in the rear yard of a residential property that does not rely on a public laneway.
Garden suites can be permitted on qualifying lots, subject to zoning, Ontario Building Code requirements, tree protection, setbacks, separation distances, landscaping and emergency-access requirements.
A garden suite can potentially be two storeys and can include a basement where the applicable requirements are met.
Toronto also offers pre-approved garden-suite plans. Using a pre-approved design does not eliminate the need for a building permit or site-specific zoning and code review.
Laneway Suites in Toronto
A laneway suite is a detached residential unit generally located at the rear of a property next to a public laneway.
Toronto’s zoning rules require a qualifying lot to abut a public lane. The applicable rules address lot-line frontage, setbacks, landscaping, separation from the main house, height and access.
Only one ancillary building containing either a garden suite or a laneway suite is permitted on a lot. A property cannot contain both a garden suite and a laneway suite.
Current zoning rules do not require a vehicle parking space for a laneway suite, and where a property contains a laneway suite, parking is also not required for the dwelling units in certain associated low-rise residential building types.
Building Permits & Renovations
A building permit is required for most construction, demolition, additions and major renovations in Toronto. The permit process reviews compliance with the Ontario Building Code, zoning and other applicable law.
Common Projects That May Require a Permit
- Home additions
- Structural alterations
- Secondary suites
- Multiplex conversions
- Garden suites
- Laneway suites
- Decks and elevated platforms
- Detached garages and large accessory buildings
- New plumbing
- Changes in building use
- Demolition
Some Work May Not Require a Permit
Examples can include painting, cabinetry, replacing roofing without structural work, certain window or door replacements and finishing a basement where no structural changes, new plumbing or additional dwelling unit are created.
A storage shed can also be exempt where it is no more than 15 m², one storey, detached, used only for storage and contains no plumbing. Zoning rules still apply.
Short-Term Rentals in Toronto
Toronto regulates short-term rentals. A short-term rental must generally operate from the operator’s principal residence and must be registered with the City.
A secondary suite or laneway suite can be used as a short-term rental only where that suite itself is the operator’s principal residence. If the operator lives in the main part of the house, the secondary or laneway suite cannot simply be rented separately on a short-term basis.
Registered operators must also comply with advertising, safety and Municipal Accommodation Tax requirements. Toronto’s current MAT rate for short-term rental operators is 6%.
Property Standards & Rental Buildings
Toronto’s Property Standards By-law establishes maintenance standards for properties throughout the city. Property owners are responsible for maintaining buildings and exterior areas, whether the property is owner occupied or rented.
- Structural maintenance
- Heating and cooling systems
- Plumbing
- Electrical systems
- Exterior property areas
- Roofs, stairs and retaining walls
- Pest conditions
Larger apartment buildings may also fall under RentSafeTO, the City’s apartment-building standards and enforcement program.
Buying a Property in Toronto?
Toronto properties can have substantial differences in zoning and development potential even when they are located on the same street. Property-specific due diligence is particularly important if future renovations, rental income or redevelopment are part of the purchase decision.
- Review the current property tax bill.
- Confirm the MPAC assessment.
- Check zoning and site-specific exceptions.
- Investigate building permits for major alterations.
- Confirm the status of basement or other rental units.
- Check multiplex permissions if additional units are important.
- Check garden- or laneway-suite potential.
- Review heritage and tree restrictions where applicable.
- Estimate both Ontario and Toronto land transfer tax before purchasing.
Official Toronto Property Resources
Frequently Asked Questions
How are property taxes calculated in Toronto?
Toronto property taxes are generally calculated by applying the applicable tax rates to the property’s MPAC-assessed value.
Can I build a fourplex in Toronto?
Four-unit multiplexes are permitted city-wide in applicable residential zones, subject to zoning, building-code and site-specific requirements.
Can I build six units in Toronto?
Six-unit multiplex permissions currently vary by location. Toronto and East York District and Ward 23 have expanded permissions, while city-wide sixplex policy continues to evolve.
Can I create a basement apartment?
Secondary suites can be permitted in qualifying homes, but creating one requires a building permit and compliance with zoning, Ontario Building Code and other applicable requirements.
Can I build a garden suite?
A garden suite can be permitted on qualifying residential lots. Setbacks, separation, landscaping, building-code, tree and emergency-access requirements apply.
Can I build both a garden suite and a laneway suite?
No. Toronto’s zoning framework permits a maximum of one ancillary building containing either a garden suite or a laneway suite on a lot.
Can I Airbnb a basement apartment?
Toronto short-term rentals are generally restricted to the operator’s principal residence. A secondary or laneway suite can only be operated as a short-term rental where that suite itself is the operator’s principal residence.
Continue Your Ontario Property Research
Questions About Buying or Selling in Toronto?
If you are considering a Toronto real estate purchase or sale and want to discuss the property, market or transaction process, you can contact a REALTOR®.
Disclaimer: Ontario Home Intel provides general educational information only. Information on this page is not intended as real estate, legal, financial, tax, lending, appraisal, inspection, engineering, planning or other professional advice. Toronto zoning, housing, building, rental and tax requirements can change and can vary by property. Verify information with the City of Toronto, MPAC and other applicable authorities before making a decision. Using this website or making an inquiry does not create a real estate representation relationship.