Tax Instalment Calculator
Find out whether the CRA requires you to pay 2026 tax instalments, how much each of the four payments is, and when they are due. Built for self-employed Canadians and freelancers.
Tax Instalment Calculator
2026 CRA rules for individuals
The province where you live on December 31 sets your threshold. Quebec is $1,800, everywhere else is $3,000.
The tax you expect to owe when you file for 2026, after any tax withheld at source. For self-employment income this is roughly income tax plus CPP.
From your 2025 notice of assessment.
From your 2024 notice of assessment.
Enter your net tax owing to see whether you owe instalments, and how much.
How CRA tax instalments work
Employees have income tax taken off every paycheque. Self-employed income has nothing withheld, so once you owe a meaningful amount the CRA asks you to pre-pay next year’s tax in four quarterly instalments instead of one lump sum at filing. You have to pay 2026 instalments only if your net tax owing is more than $3,000 ($1,800 in Quebec) in 2026 and it was also over that threshold in 2025 or 2024.
If you have to pay, the CRA gives you three ways to calculate the amount. The no-calculation option is the figure the CRA prints on the reminders it mails you. The prior-year option divides your 2025 net tax owing into four. The current-year option divides your 2026 estimate into four, which helps when your income has changed. Our full instalments guide walks through each method with a worked example.
Payments are due March 15, June 15, September 15, and December 15. Not sure what your 2026 net tax owing will be? Estimate it first with our self-employment tax calculator, then bring the number back here. GST/HST instalments are a separate system with their own rules once you register for GST/HST.
Frequently asked questions
Do I have to pay tax instalments in 2026?
You have to pay for 2026 if both are true: your net tax owing is more than $3,000 ($1,800 for Quebec residents) in 2026, and it was also more than that threshold in either 2025 or 2024. If your 2026 net tax owing is under the threshold, you do not have to pay, even if CRA sends you a reminder. The calculator checks both conditions for you.
When are the 2026 tax instalment due dates?
March 15, June 15, September 15, and December 15, 2026. If a due date lands on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is on time if the CRA receives it on the next business day. Farmers and fishers whose main income is from farming or fishing instead have a single instalment due date of December 31.
How does CRA calculate my instalment payments?
There are three options. The no-calculation option is the amount CRA prints on the reminders it mails in February and August, so you do not calculate it yourself. The prior-year option is your 2025 net tax owing divided into four equal payments. The current-year option is your estimated 2026 net tax owing divided into four. Paying the prior-year or no-calculation amount in full by the due dates always avoids instalment interest.
What is net tax owing?
Net tax owing is roughly the tax you still owe once tax already withheld at source is subtracted. For self-employment income, which has no tax withheld, it is close to your income tax plus your self-employed CPP for the year. You can find the figure on your notice of assessment. To estimate your 2026 amount, use our self-employment tax calculator.
What happens if I do not pay instalments I owe?
CRA charges instalment interest, compounded daily, from each missed due date. If that interest is high enough for the year, an instalment penalty can apply on top. Paying the no-calculation or prior-year amount in full by each due date protects you from both.
I live in Quebec. Is it different?
Yes. Your federal threshold is $1,800 instead of $3,000, and you make separate provincial instalment payments to Revenu Quebec on top of your federal ones. This tool covers the federal side. Check Revenu Quebec for your provincial instalment obligations.
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