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2026 tax year · Canada · Updated May 18, 2026

Self-Employed CPP & GST/HST Calculator

If you earn money as a freelancer, contractor, gig worker, or sole proprietor in Canada, you owe Canada Pension Plan contributions on your net business income, and you may need to register for GST/HST. This calculator estimates both.

Your numbers

$
Your business revenue minus deductible expenses, for the year (line 13500 area on your T1).
Heads up: This covers your CPP contributions only. Federal and provincial income tax are calculated separately and depend on your province and total income.

Estimated 2026 CPP contributions

CPP contributory earningsEarnings up to YMPE ($74,600) minus the $3,500 basic exemption
$46,500
Base CPP (11.9% self-employed)
$5,534
Total CPP owed
$5,534
Effective rate on net earnings
11.1%
Deductible half of CPPClaim on line 22200 of your T1 return
$2,767
You likely need to register for GST/HST. Once your revenue passes $30,000 in any rolling 12-month period, you stop being a “small supplier” and must register, charge, and remit GST/HST.
Tired of doing this math yourself? NorthOS is a Canadian-first bookkeeping app that handles CPP, GST/HST, T2125 deductions, and quarterly instalments for self-employed folks.

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Canadian self-employed tax cheat sheet

CPP rates, GST/HST threshold rules, 2026 CRA dates, and a T2125 deductions checklist on one page. Delivered right now.

  • All 2026 CPP and GST/HST numbers in one place
  • CRA filing and instalment due dates
  • Common T2125 deductions checklist

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How self-employed CPP works

As an employee, you pay 5.95% to CPP and your employer matches it. As a self-employed person, you pay both halves yourself: 11.9% on earnings between the $3,500 basic exemption and the year’s maximum pensionable earnings (YMPE) of $74,600.

Earnings between the YMPE and the year’s additional maximum pensionable earnings (YAMPE, $85,000) are subject to enhanced CPP2 at 8% for self-employed people. Half of your total CPP contribution is tax-deductible on line 22200 of your T1.

The $30,000 GST/HST threshold

The CRA considers you a “small supplier” until your revenue (not profit) crosses $30,000 in any single calendar quarter or across the previous four quarters combined. Once you cross it, you have 29 days to register and start charging GST/HST.

These are estimates, not tax advice. Provincial differences, incorporated businesses, and rental income complicate things — when in doubt, talk to a bookkeeper or accountant.

Frequently asked questions

Do I have to pay CPP on side income if I also have an employer?
Yes, but the wage base is shared. If your employment income already pushed you to the year's maximum pensionable earnings ($74,600 in 2026), you won't owe more base CPP on your self-employment earnings. You'll still owe CPP2 contributions on self-employment income above the YMPE up to the YAMPE ($85,000). The employer-side share is your responsibility because you're the employer for the self-employed portion.
What's the CPP enhancement (CPP2) about?
CPP2 is a second tier of contributions phased in starting in 2024. It applies to earnings between the year's maximum pensionable earnings (YMPE, $74,600 for 2026) and the year's additional maximum pensionable earnings (YAMPE, $85,000 for 2026). Self-employed people pay 8% on income in that band. It boosts your eventual CPP retirement benefit.
When do I have to start paying tax instalments?
If you owe more than $3,000 in net tax in the current year and either of the two prior years, the CRA requires quarterly instalments (due March 15, June 15, September 15, and December 15). Below that threshold, you can pay your full balance by April 30 of the following year.

Need more than a calculator?

NorthOS is our Canadian-first bookkeeping app for self-employed folks — it handles CPP, GST/HST, T2125 deductions, and quarterly instalments end-to-end. Or use these focused tools and guides: