CPP Self-Employed Contributions Calculator (2026)
Updated October 2026
Estimate Canada Pension Plan or Quebec Pension Plan contributions on net self-employment income for 2026, including the second additional contribution (CPP2 or QPP2), and how the amount splits between a deduction and a tax credit.
Enter your net self-employment income.
2026 rates
| 2026 | CPP | QPP |
|---|---|---|
| Basic exemption | $3,500 | $3,500 |
| YMPE | $74,600 | $74,600 |
| YAMPE | $85,000 | $85,000 |
| Self-employed rate (base and first additional) | 11.9% | 12.6% |
| Second additional rate | 8% | 8% |
| Maximum base and first additional | $8,460.90 | $8,958.60 |
| Maximum second additional | $832 | $832 |
If you also had a job, CPP deducted at work reduces what you owe on self-employment (Schedule 8 works this out). This estimate assumes no other CPP. You can stop contributing at 70, or elect to stop at 65–69 if you're receiving CPP (Form CPT30). From 2027, the federal government has announced a lower base CPP rate. 2026 is unchanged.
Estimate, not tax advice. Uses 2026 rates where published (all figures used here were published by October 2026) and only the basic personal amount and CPP/QPP credits and deductions. Your actual tax depends on your full return. Check with the CRA, Revenu Québec or a qualified professional before you rely on it.
Sources
- CRA, CPP contribution rates, maximums and exemptions
- CRA, second additional CPP contribution rates and maximums
- Revenu Québec, QPP 2026
How self-employed CPP works
Employees and employers each pay part of CPP. When you work for yourself, you pay both parts on net self-employment earnings. The first $3,500 is exempt. Contributions stop at the year's maximum pensionable earnings, then CPP2 applies up to the additional maximum. The self-employed tax calculator folds this into a full set-aside estimate.
What is CPP2?
CPP2 is the second additional contribution. In 2026 it is 8% of self-employment earnings between $74,600 and $85,000, to a maximum of $832. Both halves of CPP2 are deductible. None of CPP2 is a tax credit.
QPP in Quebec
Quebec runs the Quebec Pension Plan instead of CPP. The 2026 self-employed base and first additional rate is 12.6%, and QPP2 is 8% on the same earnings band. The basic exemption, YMPE and YAMPE match the CPP figures. The deductible and credit split uses the QPP employee base rate of 5.30%.
Deduction vs credit
The employer half of the base contribution, the employee's enhanced 1% portion, and all of CPP2 are deducted on lines 22200 and 22215 (Schedule 8). In Quebec the deduction is on line 248 of the Quebec return. The employee base contribution, 4.95% for CPP, is a non-refundable credit on line 31000. Deductible plus credit part equals the total you pay.
Questions
How much CPP do self-employed people pay in 2026?
11.9% of net earnings between $3,500 and $74,600, up to $8,460.90, plus 8% CPP2 between $74,600 and $85,000, up to $832.
What is the YMPE and YAMPE for 2026?
$74,600 and $85,000.
Is self-employed CPP tax-deductible?
Partly. The employer half, the enhanced part and all of CPP2 are deducted. The employee base part (4.95%) is a non-refundable credit.
What is the QPP rate for self-employed people in Quebec?
12.6% plus 8% QPP2 in 2026.
Do I pay CPP if I earn under $3,500?
No CPP on net self-employment earnings of $3,500 or less.