From the Comprehensive Rules (Guilds of Ravnica (October 5, 2018))
- 606. Loyalty Abilities
- 606.1. Some activated abilities are loyalty abilities, which are subject to special rules.
- 606.2. An activated ability with a loyalty symbol in its cost is a loyalty ability. Normally, only planeswalkers have loyalty abilities.
- 606.3. A player may activate a loyalty ability of a permanent they control any time they have priority and the stack is empty during a main phase of their turn, but only if no player has previously activated a loyalty ability of that permanent that turn.
- 606.4. The cost to activate a loyalty ability of a permanent is to put on or remove from that permanent a certain number of loyalty counters, as shown by the loyalty symbol in the ability’s cost.
- 606.5. A loyalty ability with a negative loyalty cost can’t be activated unless the permanent has at least that many loyalty counters on it.