Toronto Inclusionary Zoning 2026: Exemption Window and the 5% Rule

Quick Answer

Toronto's inclusionary zoning requires a share of new residential development in Protected Major Transit Station Areas (PMTSAs) to be affordable. A provincial regulation, Ontario Regulation 15/26 (in force January 29, 2026), exempts Toronto rezoning, site plan, and building applications made before July 1, 2027 from inclusionary zoning. From July 1, 2027, applications must provide up to 5% of units or residential gross floor area as affordable housing, kept affordable for 25 years. The regulation capped the set-aside at 5% and the affordability period at 25 years, overriding the City's higher rates and 99-year term.

Inclusionary zoning is the single most important cost timing question for a Toronto residential developer right now. The rules exist, but the province has hit pause on them until mid-2027, and a project's exposure depends entirely on when its application is made. Get the timing wrong and a 5% affordable set-aside lands on a pro forma that assumed none.

The Exemption Window

Ontario Regulation 15/26 came into force on January 29, 2026. It exempts Toronto rezoning, site plan, and building applications made before July 1, 2027 from inclusionary zoning requirements. In practical terms, most Toronto development applications in 2026 are currently outside the inclusionary zoning regime, and the requirement resumes on July 1, 2027.

Why the date matters

A project that files a complete application before July 1, 2027 avoids the inclusionary zoning set-aside entirely under the current regulation. The same project filed after that date carries the 5% affordable requirement. On a large residential building, that is a material swing in yield and value.

What Applies From July 1, 2027

Once the exemption lifts, inclusionary zoning applies in Toronto's Protected Major Transit Station Areas. The requirement, as capped by the province:

ElementRequirement
Set-asideUp to 5% of units OR 5% of residential gross floor area
Affordability period25 years
Where it appliesProtected Major Transit Station Areas (PMTSAs)
TriggerApplications made on or after July 1, 2027

The 5% figure and the 25-year term are provincial caps. Ontario Regulation 15/26 limited inclusionary zoning to no more than 5% of units or residential gross floor area and a maximum affordability period of 25 years. This overrode the City of Toronto's inclusionary zoning by-law, which had set higher set-aside rates and a 99-year affordability period.

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How This Interacts With MTSA Height

Inclusionary zoning does not exist in isolation. The same station-area sites that gained significant height under Toronto's Major Transit Station Area framework are the ones subject to the affordable set-aside once the exemption lifts. A developer capturing the new 30-storey or 20-storey permissions near transit should model the height upside and the future 5% set-aside together, not separately.

Example
A developer with a mid-rise residential proposal in a PMTSA weighed filing timing carefully. By submitting a complete application before July 1, 2027, the project fell within the Ontario Regulation 15/26 exemption and avoided the 5% affordable set-aside. Had the same application slipped past the deadline, the affordable requirement would have applied for 25 years on 5% of the residential floor area.

Frequently Asked Questions

Does inclusionary zoning apply in Toronto in 2026?

Largely no. Ontario Regulation 15/26, in force January 29, 2026, exempts Toronto rezoning, site plan, and building applications made before July 1, 2027 from inclusionary zoning. Most Toronto development applications in 2026 are therefore currently outside the inclusionary zoning regime, which resumes on July 1, 2027.

What is the inclusionary zoning set-aside in Toronto?

From July 1, 2027, inclusionary zoning in Toronto requires up to 5% of units or 5% of residential gross floor area to be affordable, kept affordable for 25 years, in Protected Major Transit Station Areas. The 5% and 25-year figures are provincial caps set by Ontario Regulation 15/26.

When does Toronto inclusionary zoning take effect?

The requirement resumes for applications made on or after July 1, 2027. Ontario Regulation 15/26 exempts applications made before that date. The exact exposure of a project depends on when a complete application is made relative to the July 1, 2027 threshold.

What is Ontario Regulation 15/26?

Ontario Regulation 15/26, in force January 29, 2026, capped Toronto inclusionary zoning at no more than 5% of units or residential gross floor area and a maximum affordability period of 25 years, and exempted applications made before July 1, 2027. It overrode the City's by-law, which had set higher rates and a 99-year affordability period.

Where does inclusionary zoning apply in Toronto?

Inclusionary zoning applies in Toronto's Protected Major Transit Station Areas (PMTSAs), the station areas the province has approved for higher-density transit-oriented development. Sites outside PMTSAs are not subject to the inclusionary zoning set-aside.

About this content: This page summarizes Toronto's inclusionary zoning framework and the Ontario Regulation 15/26 exemption, based on the regulation and published legal analysis (Stikeman Elliott, McCarthy Tetrault, Bennett Jones). Verified August 2026. Not legal advice. Timing and applicability are fact-specific. Confirm the current status for your application with City of Toronto Planning and qualified counsel before relying on the exemption.

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