Ontario freelance tax & HST calculator.
Estimate the income tax, CPP, and HST you should set aside on your Ontario self-employment income — on verified federal and Ontario 2026 rates. No sign-up.
Estimate your set-aside
How the estimate works
Income tax for the self-employed in Ontario is the sum of three things, all calculated on your net income (revenue minus deductible business expenses): federal tax, Ontario tax, and Canada Pension Plan contributions. Sales tax is separate — it's charged on top of what you bill, and it belongs to the CRA.
Federal income tax (2026)
Applied to net income above the federal basic personal amount of $16,452:
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Ontario income tax (2026)
Applied above the Ontario basic personal amount of $12,989, with the Ontario surtax and health premium added on top (Ontario is the only province with a surtax):
| Taxable income | Rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
CPP for the self-employed
Employees split CPP with their employer; the self-employed pay both halves — 11.9% on net income between the $3,500 exemption and the year's maximum, plus CPP2 on earnings above the first ceiling. It's the biggest surprise for new freelancers, and why a flat "set aside 20%" usually falls short.
HST (13%)
Ontario uses a single Harmonized Sales Tax of 13% — there is no separate GST or PST to track. Once your taxable revenue passes $30,000 over four consecutive quarters you must register, charge 13% HST on your invoices, and remit it to the CRA. The HST you collect is never your income; set it aside the moment it lands.
T2125 & CRA deadlines, briefly
- Form T2125 reports your business income and expenses; it's filed with your personal T1 return and its net figure drives the tax above.
- Filing deadline: June 15 for the self-employed — but any balance owing is still due April 30, so interest accrues from then.
- Installments: once the CRA requires them, personal tax installments fall on March 15, June 15, September 15, and December 15.
- Sales-tax returns: due annually, quarterly, or monthly depending on your revenue and election.
Frequently asked
- Do I charge HST in Ontario?
- Yes — Ontario uses a single 13% HST. You must register and charge it once your taxable revenue passes $30,000 over four consecutive quarters.
- How much should a Ontario freelancer set aside for taxes?
- For most, 25–30% of net self-employment income covers federal and Ontario income tax plus CPP, rising with income. The calculator above estimates it on verified 2026 rates.
- Is this calculator exact?
- It uses Saava's verified 2026 federal and Ontario rates, but it is a planning estimate, not tax advice. The full app refines it across the year and every province.
Track it, don't just estimate it.
Saava sets aside the right amount per payment, flags CRA deadlines before they hit, and estimates year-end tax for every province — free during beta.
In another province? See all Canadian tax & sales-tax calculators.