TAX LAW CALCULATORS

Self-Employment Tax Calculator โ€” Canada

Estimate your CPP contributions (both shares) and income tax as a self-employed Canadian.

$
Business revenue minus deductible business expenses.
Combined federal + provincial marginal rate.

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Disclaimer: This is a current-year estimate for educational purposes only and is not tax advice. Tax rates and thresholds change annually and vary by jurisdiction. Consult a qualified accountant or tax lawyer before filing or making financial decisions.

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Frequently Asked Questions

Do self-employed people pay more CPP in Canada?
Yes. Employees split CPP with their employer, each paying 5.95%. Self-employed individuals pay both halves, a combined 11.9% on net self-employment earnings between the $3,500 basic exemption and the yearly maximum pensionable earnings (~$68,500). One half of the CPP paid is deductible from income.
Is self-employment income taxed differently in Canada?
Net self-employment income is taxed at your regular marginal income tax rates, the same brackets as employment income. The key differences are that no tax is withheld at source (you may owe instalments), you pay both CPP shares, and you can deduct legitimate business expenses.
Do the self-employed pay EI in Canada?
EI is generally not mandatory for the self-employed. You may opt in to EI special benefits (maternity, parental, sickness, caregiving) voluntarily, but you do not pay regular EI premiums on self-employment income unless you register.
Do I need to pay tax instalments?
If your net tax owing exceeds $3,000 ($1,800 in Quebec) in the current year and either of the two prior years, the CRA generally requires quarterly instalment payments. Use the Tax Instalment Estimator to plan these.

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