Self-Employed Tax Calculator
Enter your revenue and expenses to see your total tax including both halves of CPP (11.9%), quarterly installments, and GST/HST obligation.
Your Self-Employment Income
Home office, vehicle, supplies, insurance, etc.
Enter your revenue and expenses
See your full self-employment tax breakdown
These calculations are estimates based on 2025 CRA-published tax rates. Self-employment deductions and credits vary by situation. Your actual tax liability may differ. Full disclaimer. Consult a qualified tax professional before making financial decisions.
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How Self-Employment Tax Works in Canada
Self-employed Canadians pay the same income tax rates as employees, but there are key differences in how CPP and EI are handled:
CPP: You Pay Both Halves
Employees pay 5.95% CPP and their employer matches it. As a self-employed person, you pay both halves — 11.9% total on pensionable earnings between $3,500 and $71,300. Plus enhanced contributions (8%) on earnings between $71,300 and $81,200.
EI: Optional for Self-Employed
Self-employed individuals are not required to pay EI premiums. You can opt in to receive EI special benefits (maternity, parental, sickness, compassionate care) but not regular employment benefits. This calculator shows EI only on employment income.
Filing Deadline: June 15
Self-employed Canadians have until June 15 to file their tax return (vs April 30 for employees). However, any balance owing is still due by April 30 — the extended deadline is only for filing, not payment.
Self-Employment Deductions
Enter your total business expenses in the calculator above — it will subtract them from your gross revenue automatically. Common deductible expenses include:
- Home office expenses (prorated by square footage)
- Vehicle expenses (business use portion)
- Professional fees and subscriptions
- Advertising and marketing
- Office supplies and equipment
- Business insurance
- 50% of meals and entertainment
GST/HST Registration
If your business revenue exceeds $30,000 in any four consecutive calendar quarters, you must register for and collect GST/HST. Below that threshold, registration is optional.
Frequently Asked Questions
How much CPP do self-employed people pay in 2025?
Self-employed Canadians pay both the employee and employer portions of CPP — a total of 11.9% on pensionable earnings between $3,500 and $71,300. Plus enhanced CPP2 contributions of 8% on earnings between $71,300 and $81,200. Use our calculator to see your exact CPP amount.
Do I need to incorporate my business?
Most freelancers and small businesses don't need to incorporate right away. As a sole proprietor, you report business income on your personal tax return (T2125). Incorporation may save tax when your business earns more than you need to live on (typically $150K+), but adds accounting complexity and cost.
How much should I set aside for taxes?
A common rule of thumb is 25-30% of gross revenue. Use the self-employed calculator above to see your exact rate — it depends on your province, expenses, and total income.
What is the self-employed filing deadline?
Self-employed Canadians have until June 15, 2026 to file their 2025 tax return. However, any balance owing is still due April 30, 2026. The extended deadline is only for filing, not payment.