Freelancers · contractors · sole proprietors
Self-Employed Tax Calculator Canada 2026
Estimate income tax and CPP on self-employment or freelance income in any province, and see what to set aside.
Official 2026 rates, verified October 9, 2026
Use the province you lived in on December 31, 2026.
RRSP, family and self-employed options
Annual total, e.g. RRSP and FHSA contributions, union dues, child care expenses.
Estimate for the full 2026 tax year. Hourly assumes 2,080 hours.
How self-employment income is taxed
Your net business income (revenue minus expenses) is taxed at the same federal and provincial rates as a salary. The difference is CPP: you pay both the employee and employer share, though half is deductible. There's no EI unless you register for the special benefits program, and no tax is withheld, so you settle up when you file or through instalments.
Frequently asked questions
How much tax do self-employed people pay in Canada?
The same income tax rates as employees, plus both halves of CPP (11.9% up to $74,600, then 8% CPP2 up to $85,000). Self-employed people don't pay EI unless they opt in.
Do I need to pay tax in instalments?
Usually, if you owe more than $3,000 in tax ($1,800 in Quebec) in the current year and either of the two previous years. Otherwise the balance is due by April 30.
What expenses can I deduct?
Reasonable business expenses such as supplies, software, a share of home office costs, vehicle use for business and professional fees. Enter your net income after expenses.
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All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.