After Tax Canada / Self-employedVersion française
Self-employed take-home pay calculator (2026)
Freelancers don't pay tax like employees: you cover both halves of CPP/QPP (no employer to split it with), you pay no EI, and the employer's half is deductible from your taxable income. This calculator models all of it — flip the switch below to compare employee vs. self-employed on the same income.
The $100K comparison nobody shows you — Ontario, 2026
| Income | Employee keeps | Self-employed keeps | Gap |
|---|---|---|---|
| $50,000 | $40,145 | $38,715 | −$1,430 |
| $75,000 | $56,926 | $54,998 | −$1,928 |
| $100,000 | $74,206 | $71,872 | −$2,334 |
| $150,000 | $105,100 | $103,256 | −$1,844 |
2026 tax tables · verified 2026-09-20 · net business income, before expenses · how we calculate
FAQ
How much tax does a self-employed person pay on $100,000 in Ontario?+
In 2026, a self-employed worker in Ontario on $100,000 of net business income keeps $71,872 — $2,334 less than an employee on the same $100,000, who keeps $74,206. The gap is the employer's half of CPP ($4,646 extra), partly offset because that half is deductible and there's no EI.
Do self-employed Canadians pay CPP?+
Yes — both halves. Employees pay 5.95% on earnings between $3,500 and $74,600 (plus 4% CPP2 up to $85,000); self-employed workers pay double: 11.9% (+8% CPP2), because there's no employer to cover half. The employer half is deductible from taxable income, which softens the hit.
Do self-employed Canadians pay EI?+
No — self-employed workers don't pay EI premiums (and can't claim regular EI benefits). In Quebec they still pay QPIP at double the employee rate. Voluntary EI for special benefits (maternity, parental, sickness) is a separate opt-in program.
What is $100,000 of freelance income worth in Quebec?+
A self-employed worker in Quebec on $100,000 keeps $67,226 in 2026 — double QPP plus double QPIP, with the employer halves deductible. See the French breakdown at https://aftertaxcanada.ca/self-employed/quebec/.
Should I incorporate or stay a sole proprietor?+
This calculator covers unincorporated self-employment (sole proprietors and partnerships), where business income is taxed personally. Incorporation changes the math entirely — salary vs. dividends, the small business rate — and needs an accountant, not a calculator.