Self-Employed Tax in Quebec (2025 & 2026)
A self-employed person in Quebec with $50,000 of net business income in 2025 owes about $12,899 in income tax and QPP — $1,075 a month to set aside. Sales tax: 5% GST + 9.975% QST.
What to set aside — quick estimate
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | Quebec | QPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,269 | $1,125 | $3,392 | $5,786 | $482 |
| $50,000 | $3,380 | $3,567 | $5,952 | $12,899 | $1,075 |
| $75,000 | $6,658 | $7,465 | $8,974 | $23,098 | $1,925 |
| $100,000 | $10,853 | $12,121 | $9,470 | $32,444 | $2,704 |
Estimated tax for 2026
| Net business income | Federal | Quebec | QPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,193 | $1,079 | $3,339 | $5,612 | $468 |
| $50,000 | $3,237 | $3,526 | $5,859 | $12,622 | $1,052 |
| $75,000 | $6,404 | $7,360 | $8,991 | $22,754 | $1,896 |
| $100,000 | $10,547 | $11,958 | $9,791 | $32,295 | $2,691 |
Sales tax and rules in Quebec
Quebec is different: you file a separate Quebec return (TP-1) with Revenu Québec, pay QPP instead of CPP, and charge GST plus QST once you register. Federal tax is reduced by the 16.5% Quebec abatement, which the estimates include.
Quebec tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $54,345 | 14.00% |
| $54,345 – $108,680 | 19.00% |
| $108,680 – $132,245 | 24.00% |
| $132,245 – and up | 25.75% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026, reduced by the 16.5% Quebec abatement).
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 Quebec?
With $50,000 of net business income in 2025, about $12,899 in federal and Quebec income tax plus QPP, an effective rate of 25.8%. Use the calculator above for your own numbers.
Do self-employed people in Quebec pay CPP?
No. They pay QPP (Quebec Pension Plan) through their Quebec return, at a slightly higher rate than CPP.
Who do I register with for GST and QST in Quebec?
Revenu Québec administers both GST and QST for most Quebec businesses, once you are past the $30,000 small supplier limit.
Is CPP included in the Quebec estimates?
Yes. Self-employed people pay both halves of QPP; the estimates include it and apply the deductible half.