Self-Employed Tax in Ontario (2025 & 2026)
A self-employed person in Ontario with $50,000 of net business income in 2025 owes about $11,244 in income tax and CPP — $937 a month to set aside. Sales tax: 13% HST.
What to set aside — quick estimate
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | Ontario | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,554 | $712 | $3,154 | $5,420 | $452 |
| $50,000 | $4,109 | $1,602 | $5,534 | $11,244 | $937 |
| $75,000 | $8,080 | $3,423 | $8,364 | $19,867 | $1,656 |
| $100,000 | $13,104 | $5,665 | $8,860 | $27,629 | $2,302 |
Estimated tax for 2026
| Net business income | Federal | Ontario | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,455 | $700 | $3,154 | $5,309 | $442 |
| $50,000 | $3,922 | $1,590 | $5,534 | $11,045 | $920 |
| $75,000 | $7,755 | $3,364 | $8,493 | $19,613 | $1,634 |
| $100,000 | $12,716 | $5,579 | $9,293 | $27,588 | $2,299 |
Sales tax and rules in Ontario
You charge 13% HST once you register. Ontario adds a surtax on higher provincial tax and an Ontario Health Premium (up to $900 a year, not included in the estimates below).
Ontario tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| $220,000 – and up | 13.16% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026).
Self-employed guides by profession
- Freelance web developers
- Graphic designers
- Independent consultants
- Independent contractors and trades
- Uber and ride-share drivers
- Delivery drivers (DoorDash, Skip, Instacart)
- Real estate agents
- Content creators and TikTok creators
- Etsy and online sellers
- Virtual assistants
- Tutors and coaches
- Cleaners and home services
- Canadian digital nomads
Questions
How much tax does a self-employed person pay in Ontario?
With $50,000 of net business income in 2025, about $11,244 in federal and Ontario income tax plus CPP, an effective rate of 22.5%. Use the calculator above for your own numbers.
Do I charge HST in Ontario as a freelancer?
Only once your taxable sales pass $30,000 in four calendar quarters (or in one quarter). Then you charge 13% HST to clients in Ontario.
When is my Ontario tax due if I am self-employed?
Your return is due June 15, but any balance owing is due April 30. Ontario tax is filed on the same federal return (form ON428).
Is CPP included in the Ontario estimates?
Yes. Self-employed people pay both halves of CPP; the estimates include it and apply the deductible half.