How much do freelancers set aside for tax by province?
Federal tax and CPP are the same wherever you live. Your province is what moves the number, and the gap is bigger than most freelancers expect.
About 26 to 31 percent
On the same income, a freelancer in Alberta, British Columbia or Ontario sets aside near the low end, while Manitoba, Nova Scotia and the Atlantic provinces sit higher. Quebec runs its own system and lands higher still.
Freelancers often assume tax is one flat national number. It is not, but the part that changes is smaller than you would think. Two of the three pieces are the same everywhere:
- Federal income tax uses the same brackets across the country.
- CPP is the same national rate, and as a self-employed person you pay both halves.
- Provincial income tax is the piece that differs, through each province's own brackets and basic personal amount.
So when people say tax is higher in one province, they mean the provincial slice, sitting on top of the same federal tax and CPP everywhere.
A 2026 comparison at 60,000 dollars
Here is the set-aside for a sole proprietor who invoiced 60,000 dollars in 2026, with no expenses, across a few provinces. Federal tax is about 6,200 dollars and CPP about 6,700 dollars in every row. Only the provincial slice moves.
| Province | Set aside about | Roughly |
|---|---|---|
| Ontario | 15,500 | 26 percent |
| British Columbia | 15,700 | 26 percent |
| Alberta | 15,900 | 26.5 percent |
| Manitoba | 17,900 | 30 percent |
| Nova Scotia | 18,900 | 31.5 percent |
| Quebec | separate system | generally higher |
Lower and higher provinces
The spread at this income runs from about 26 percent to about 31 percent. A few patterns hold at most income levels:
- Near the low end: Alberta, British Columbia and Ontario, helped by lower provincial rates or a generous basic personal amount.
- Higher: Manitoba, Nova Scotia and the Atlantic provinces, where provincial rates start higher and the basic personal amount is smaller.
- A separate case: Quebec, covered below.
Quebec is its own system
Quebec collects its provincial income tax through Revenu Québec, not the CRA, and the combined rate generally lands higher than other provinces at the same income. There are offsetting pieces, such as a federal abatement, that a simple estimate does not capture. If you are in Quebec, treat any national rule of thumb as a starting point only and confirm with Revenu Québec or an accountant.
What this means for you
If you do not know your exact number yet, saving toward the higher end of the range is the safe move, since it is easier to have a little extra than to come up short. Better still, use your real province and income rather than an average. That is what the app does.
See your province's number
Logbill uses your province and your real income to work out the set-aside as you earn, so you are not guessing from an average. Pick your province once and the number follows you.
Open the appFree while in beta. Runs in your browser, nothing to install.
Common questions
Which province has the lowest tax for freelancers?
At a middle income in 2026, Alberta, British Columbia and Ontario tend to sit near the low end for combined income tax and CPP, around 26 percent of gross. The exact ranking shifts with income level.
Does moving provinces change my tax?
Yes. You pay provincial tax based on where you live on December 31 of the tax year, so a move changes your provincial rate and your basic personal amount, and therefore your set-aside.
Is Quebec different?
Quebec administers its own provincial income tax through Revenu Québec rather than the CRA, and it generally lands higher than other provinces. Treat any general estimate as approximate and confirm with Revenu Québec.
Do these numbers include GST/HST?
No. These are income tax and CPP, the amounts you save out of your own earnings. GST/HST is a separate sales tax you collect and remit once you are registered.