If you are self-employed or receive income without tax withheld at source, CRA may require you to make quarterly tax instalment payments toward income tax and CPP rather than paying the full balance on your filing deadline. Whether instalments may be required depends on your net tax owing in the current year and each of the two prior years. This calculator helps you estimate whether the threshold may apply and plan your quarterly payment amounts.
Planning estimate only. Not a CRA notice. Confirm your actual obligations with CRA or a qualified tax professional.
Follow the steps in order, or jump to the calculator that matches your question.
Quebec uses a lower federal instalment threshold. Farmers and fishers can have different instalment rules and are outside this calculator.
Your estimated income tax and CPP owing after credits, instalments, and withholdings. Use your Sidehub Self-Employed Tax Calculator result as a planning estimate.
Use your prior-year tax return, notice of assessment, or CRA instalment reminder if available.
Use your prior-year tax return or notice of assessment.
Enter any 2026 instalment payments you have already made.
Current-year estimate uses your estimated 2026 net tax owing. Prior-year simple estimate uses last year’s net tax owing as a simple planning base. Conservative estimate uses the highest of 2026 estimate, 2025, and 2024.
This calculator assumes
- You are an individual, not a corporation
- You are not using farmer/fisher instalment rules
- You are estimating personal income tax and CPP instalment planning
- GST/HST remittances are separate from income tax instalments
- Amounts entered approximate net tax owing after credits and withholdings
- CRA notices, balances, and due dates should be confirmed directly with CRA
- This is not tax advice
What this estimate does not include
- Corporate tax instalments
- Quebec provincial instalment calculations
- Farmer/fisher instalment rules
- Instalment interest calculations
- Instalment penalty calculations
- CRA payment processing time
- GST/HST instalments or remittances
- Payroll remittances
- Exact CRA reminder calculations
- Personalized tax advice
Frequently asked questions
What are CRA tax instalments?
Tax instalments are periodic payments toward income tax and CPP that may be required when not enough tax is withheld during the year. Because self-employed Canadians typically do not have an employer withholding tax at source, CRA may require quarterly payments to spread the tax liability across the year rather than collecting the full amount at filing.
Who may have to pay tax instalments?
Individuals may have to pay instalments if net tax owing is above the CRA threshold for the current year and in at least one of the two prior years. “Net tax owing” generally means your income tax plus self-employed CPP contributions, minus credits and amounts withheld by an employer. If your net tax owing is below the threshold in either the current year or both prior years, instalments may not be required.
What are the instalment due dates?
For most individuals, the standard dates are March 15, June 15, September 15, and December 15. If a due date falls on a weekend or statutory holiday, CRA generally accepts the payment on the next business day. This calculator shows the standard dates as a planning guide — verify current due dates with CRA before making payments.
Is this the same as GST/HST?
No. GST/HST is separate from income tax and CPP. GST/HST registration and remittance are handled through a different CRA account and on a different schedule. This calculator covers income tax and CPP instalment planning only. Use the GST/HST Threshold Checker and Quick Method Calculator for GST/HST questions.
What if CRA sends me an instalment reminder?
Review the CRA reminder carefully. This calculator is only a planning estimate and does not replace CRA notices. CRA instalment reminders are based on your actual filed returns and may differ from the estimates here. If you receive a reminder, use the amounts CRA specifies unless you have reason to believe a different method would be more accurate.
What if I pay too little?
CRA may charge instalment interest or penalties if instalments are late or insufficient. This calculator does not calculate those charges. If you are concerned about underpayment, consider the conservative estimate option or consult a tax professional to determine the safest amount to pay.
Does this work for Quebec?
This calculator uses the lower $1,800 federal instalment threshold for Quebec residents (the general threshold is $3,000 for other provinces). However, Quebec residents also pay Quebec provincial income tax to Revenu Québec, which has its own instalment rules. This calculator does not calculate Quebec provincial instalments — check with Revenu Québec for provincial requirements.
Does this work for corporations?
No. This calculator is for individuals, not incorporated businesses. Corporate tax instalments are based on different rules and thresholds. If your business is incorporated, speak with your accountant about corporate instalment requirements.