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Self-Employment Tax Calculator 2025

Calculate your income tax and CPP contributions as a self-employed Canadian.

Business Income

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$

Office, supplies, travel, professional fees, etc.

For maternity, parental, sickness, compassionate care benefits

2025 Self-Employment Rates

CPP rate (both portions):11.90%
Max CPP contribution:$8,068
Max CPP2 contribution:$792

Enter your business income to calculate taxes

Self-Employment CPP Notes

  • You pay both the employee and employer portions (11.90% total in 2025)
  • Half of your CPP contribution is deductible from income
  • The other half provides a 15% non-refundable tax credit
  • EI is optional but gives access to special benefits

Self-Employment Taxes in Canada

As a self-employed individual in Canada, you're responsible for paying both the employee and employer portions of CPP contributions—a total of 11.90%. This is in addition to federal and provincial income tax.

CPP for Self-Employed (2025)

The maximum CPP contribution for self-employed individuals is $8,068. If your income exceeds $71,300, you also pay CPP2 contributions of 8.00% up to $81,200, with a maximum of $792.

EI for Self-Employed

Unlike employees, self-employed individuals don't have to pay EI. However, you can opt in to the EI special benefits program to receive maternity, parental, sickness, and compassionate care benefits. You only pay the employee portion.

Disclaimer: This calculator provides estimates. Your actual tax may vary based on other income sources, deductions, and credits. Consider consulting a tax professional.