Quebec Self-Employed Tax Calculator 2026
Estimate your 2026 Quebec and federal income tax, QPP and QPIP contributions and Health Services Fund (FSS) contribution on freelance or business income.
More than a quick estimate. Same formulas as this page, plus:
- an instalment schedule: whether you need instalments, the quarterly amount for the CRA and for Revenu Québec, and the due dates
- QPP shown as both shares (employee + employer), with the employer-half deduction
- every rate linked to its official source (Revenu Québec, Retraite Québec, CRA)
- a blank file + a filled example, plus a monthly income log; Excel, Google Sheets and LibreOffice
How the estimate works
Net business income is added to your other income. QPP (12.6% base and first additional, 8% second additional) and QPIP (0.764%) are calculated at self-employed rates, minus amounts already paid through employment. Quebec tax uses the 2026 brackets, the $18,952 basic personal amount and the deduction for workers (6%, max $1,450). Federal tax uses the 2026 brackets, reduced by the 16.5% Quebec abatement.
Outside Quebec? Use the Ontario, BC and Alberta calculator. Version française.
Frequently asked questions
How much QPP does a self-employed person pay in 2026?
Both shares: 12.6% of earnings between $3,500 and $74,600, plus 8% on earnings between $74,600 and $85,000. Contributions already paid through a job reduce this.
What is the QPIP rate for self-employed people in 2026?
0.764% of eligible income up to $103,000 of insurable earnings, if self-employment plus employment income is at least $2,000.
What is the Health Services Fund (FSS) contribution?
It applies to income other than employment income: 1% of the amount over $18,500 (max $150), then $150 plus 1% of the amount over $64,355 (max $1,000). This calculator estimates it in a simplified way.
When is my 2026 balance due?
Pay by April 30, 2027. Self-employed people have until June 15, 2027 to file both returns, but interest runs on unpaid balances after April 30.
Do I need to pay instalments in Quebec?
Generally yes if your net tax owing is over $1,800 for the year and for one of the two previous years (Quebec; the federal threshold for Quebec residents is also $1,800). Due dates: March 15, June 15, September 15 and December 15.
Sources
- Revenu Québec – Taux d'imposition / Tax rates
- Revenu Québec – Travailleurs autonomes : tables d'impôt et de cotisations
- Retraite Québec – Données du RRQ / QPP figures
- Revenu Québec – RQAP : maximum des revenus assurables et taux / QPIP rates
- Finances Québec – Le régime d'imposition 2026
- ARC/CRA – T4032-QC, renseignements généraux 2026
- ARC/CRA – Acomptes provisionnels / Income tax instalments
Not tax advice. Simplified 2026 estimate using rates published as of October 12, 2026, for a single individual with no other credits. FSS is estimated on non-employment income. GST/QST, capital gains, dividends and refundable credits are not included.