Travailleur Autonome Impôt Moins de 30 000 $ (Québec): TP-80-V, T2125 & Petit Fournisseur

Short answer: Searching for travailleur autonome impôt moins de 30 000 in Québec uncovers the single most misunderstood rule in Canadian self-employment: the $30,000 CAD threshold only exempts you from registering for and charging TPS/TVQ (5% GST + 9.975% QST) as a petit fournisseur (small supplier)—it does not exempt you from income tax (impôt sur le revenu). Every dollar of net self-employed profit must be declared on Revenu Québec Form TP-80-V and CRA Form T2125, with QPP (RRQ above $3,500) and QPIP (RQAP above $2,000) contributions calculated on your return.

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⚡ Logiciel Facture Travailleur Autonome & TP-80-V (Québec 2026): Préparez chaque facture gratuite travailleur autonome, devis travailleur autonome, et reçu déductible pour le formulaire TP-80-V / T2125 dans le Générateur de Facture Gratuit (CAD), consultez l’Édition App Store Québec Travailleur Autonome, ou téléchargez Keel: Soumission & Facture sur l’App Store gratuitement.

Whether you do freelance consulting in Montréal, residential renovation work in Laval, or part-time autonomous contracting alongside a salaried job in Québec City, understanding the exact boundary between the $30,000 TPS/TVQ small supplier rule and your TP-1 / T1 income tax return prevents costly Revenu Québec reassessments. Below is the complete bilingual breakdown verified against Revenu Québec’s Self-Employed Person Guide (IN-300-V) and the Canada Revenue Agency (CRA) T4002 guide. For when you cross $30,000 CAD, see our Québec GST/QST (TPS/TVQ) & Form FPZ-500-V invoice guide and Québec contractor sales tax rules.

Does a travailleur autonome earning under $30,000 pay income tax in Québec?

Yes. The viral myth that a travailleur autonome impôt moins de 30 000 $ pays zero tax comes from confusing consumption taxes (TPS and TVQ) with income tax (impôt sur le revenu) and social contributions (RRQ, RQAP, FSS).

Here is what the $30,000 CAD threshold actually controls versus what is taxed from your very first dollar of net profit:

Tax or Contribution in Québec	Threshold to Register / Pay	Rule When Gross Revenue Is Under $30,000 CAD	Statutory Form
TPS (5% GST) & TVQ (9.975% QST)	$30,000 CAD (4 consecutive quarters)	Exempt (Petit fournisseur): You do not have to register or charge 14.975% tax on invoices	Form LM-1-V / FPZ-500-V (only if registered)
Québec Provincial Income Tax (Impôt QC)	$18,571 CAD basic personal amount (2026)	Declare 100% of gross revenue & expenses; taxed on net profit above basic personal credit (or stacked on your T4/RL-1 salary)	Revenu Québec TP-1 + Form TP-80-V
Federal Income Tax (Impôt fédéral CRA)	$16,452 CAD basic personal amount (2026)	Declare 100% of gross revenue & expenses; receives the 16.5% Québec abatement on federal tax	CRA T1 General + Form T2125
RRQ / QPP (Régime de rentes du Québec)	$3,500 CAD net earnings	Pay 12.8% combined employee + employer rate on net profit above the $3,500 exemption	Schedule L (TP-1)
RQAP / QPIP (Régime québécois d’assurance parentale)	$2,000 CAD net earnings	Pay 0.878% self-employed rate once net business income reaches $2,000	Schedule R (TP-1)
FSS (Fonds des services de santé)	$16,000+ CAD total income	Health Services Fund contribution depends on total net income across all sources	Schedule F (TP-1)

If you already have a full-time salaried job (for example, earning $55,000 on an RL-1 / T4 slip) and earn $12,000 net as a travailleur autonome on evenings and weekends, your basic personal tax credits were already used up by your employer’s payroll withholding. That $12,000 of autonomous profit stacks directly on top of your $55,000 salary and is taxed at your marginal combined Québec + Federal rate (plus RRQ and RQAP if you have not hit the annual pension maximum at your day job).

How does the $30,000 “Petit fournisseur” (Small Supplier) rule work for TPS and TVQ?

Under Revenu Québec’s small supplier rules, you are considered a petit fournisseur (small supplier) as long as your total worldwide taxable revenue (before expenses, across all businesses you operate as a sole proprietor) is $30,000 CAD or less in both:

1. A single calendar quarter, and
2. The last four consecutive calendar quarters combined (a rolling 12-month check at the end of every quarter, not just January to December).

While you remain under $30,000 CAD as a petit fournisseur:

• Your invoices carry 0% TPS and 0% TVQ: You bill the flat agreed amount (for example, $850.00 CAD) and write the mandatory clarification line at the bottom of your invoice: “Petit fournisseur — Non inscrit aux fichiers de la TPS et de la TVQ (art. 148 LTA / art. 297 LTVQ)” or “Small supplier — Not registered for GST/QST”.
• You cannot claim CTI / RTI (Crédits de taxe sur les intrants / Remboursements de la taxe sur les intrants): Because you do not collect TPS/TVQ, you do not file Form FPZ-500-V to get a separate refund of the 14.975% tax you paid on tools, software, or materials.
• Instead, you deduct the full tax-included receipt on TP-80-V and T2125: When you buy a $1,000 laptop that costs $1,149.75 with TPS and TVQ, your deductible business expense (or capital cost base) on Form TP-80-V and Form T2125 is the entire $1,149.75! None of that tax is lost as a deduction.

Should a freelancer or contractor under $30,000 register voluntarily for TPS/TVQ? If your clients are other businesses (who don’t care if you add 14.975% because they claim it back as CTI/RTI) and you buy significant equipment or materials, voluntary registration lets you recover 100% of the TPS/TVQ on your business purchases. If your clients are private individuals or homeowners (who cannot recover TPS/TVQ), staying unregistered under $30,000 keeps your quotes 14.975% more affordable than GST/QST-registered competitors.

How do you report autonomous income on Revenu Québec TP-80-V and CRA Form T2125?

Every Québec sole proprietor files two separate annual income tax returns by June 15 (with any tax balance due by April 30 to avoid interest):

1. Provincial Return (Revenu Québec): Form TP-1-V with Form TP-80-V (Revenus et dépenses d’entreprise ou de profession), plus Schedule L (RRQ and FSS) and Schedule R (RQAP).
2. Federal Return (Canada Revenue Agency): Form T1 General with Form T2125 (Statement of Business or Professional Activities). See our full CRA Form T2125 line-by-line guide.

Both forms follow the exact same accounting equation:

$$\text{Revenu brut (Gross Invoiced Sales)} - \text{Dépenses admissibles (Allowable Business Expenses)} = \text{Revenu net (Net Taxable Profit)}$$

Deductible Expenses (Dépenses admissibles) for a Travailleur Autonome under $30,000

Keeping every receipt organized by date and category is the fastest way to legally reduce your taxable income on TP-80-V and T2125:

• Direct job materials & supplies (Matériaux et fournitures): 100% deductible (including the 14.975% TPS/TVQ if you are a petit fournisseur).
• Home office (Frais de bureau à domicile): If your home is your principal place of business (more than 50% of the time), you can deduct the workspace percentage (by square footage or rooms) of heating, electricity, home insurance, municipal/school taxes, and rent or mortgage interest (cannot create or increase a business loss).
• Motor vehicle expenses (Frais de véhicule à moteur): Deduct the business-use percentage (substantiated by a trip logbook / registre des déplacements) of fuel, insurance, SAAQ registration, maintenance, and leasing or depreciation. See Canadian self-employed vehicle expenses.
• Telecom, software & equipment: Business percentage of your iPhone plan, home internet, domain hosting, trade tools, and professional liability insurance.
• 50% deduction on your RRQ/QPP employer half: Both Revenu Québec and the CRA allow you to deduct the 50% “employer share” of your self-employed RRQ/QPP contribution directly against your taxable income.

Worked example: Impôt travailleur autonome on $15,000 vs $28,000 net profit in Québec (2026)

Here is how much total tax and social contributions a single Québec travailleur autonome with no other employment income owes at two common profit levels under $30,000 CAD for the 2026 tax year:

Calculation Step (2026 Rates)	Scenario A: $15,000 CAD Net Profit	Scenario B: $28,000 CAD Net Profit	Where It Is Calculated
Gross Invoices (Petit fournisseur — $0 TPS/TVQ)	$18,500.00	$34,000 gross? (Stop: >$30k triggers TPS/TVQ!) Here: $29,500 gross	Client PDF Invoices
Minus Allowable Expenses (incl. TPS/TVQ paid)	−$3,500.00	−$1,500.00	Receipts on TP-80-V / T2125
Net Business Profit (Revenu net d’entreprise)	$15,000.00	$28,000.00	TP-80-V Line 252 / T2125 Line 9946
RRQ / QPP Contribution (12.8% above $3,500)	$1,472.00	$3,136.00	Revenu Québec Schedule L
RQAP / QPIP Contribution (0.878% of net)	$131.70	$245.84	Revenu Québec Schedule R
Québec Provincial Income Tax (after $18,571 BPA)	$0.00 (under $18,571 basic credit)	~$1,085.00 (14% bracket after RRQ deduction)	Revenu Québec TP-1
Federal Income Tax (after $16,452 BPA & 16.5% QC abatement)	$0.00 (under $16,452 basic credit)	~$1,190.00 (14%–15% less QC abatement)	CRA T1 General
Total Payable on April 30 (Tax + RRQ + RQAP)	~$1,603.70 (10.7% of net)	~$5,656.84 (20.2% of net)	Revenu Québec + CRA

Notice the crucial takeaway in Scenario A: even when a travailleur autonome earning $15,000 net owes $0.00 in federal and provincial income tax because of the Basic Personal Amounts ($18,571 QC / $16,452 Federal), they still owe ~$1,603.70 on April 30 for mandatory RRQ ($1,472) and RQAP ($131.70) contributions! Setting aside 15% to 25% of every paid invoice ensures you are never surprised at tax time.

How does Assurance-emploi (EI Special Benefits) work for a travailleur autonome in Québec?

Many Québec freelancers search for assurance emploi pour travailleur autonome wondering whether they pay Federal Employment Insurance (EI) premiums or can claim regular unemployment if contracts dry up.

Here is how the rules split in Québec:

1. No regular unemployment benefits: As an independent travailleur autonome, you do not pay standard EI premiums and cannot claim regular assurance-emploi between client contracts.
2. Maternity, paternity, and parental benefits are already covered by RQAP (QPIP): Unlike self-employed workers in the rest of Canada, Québec travailleurs autonomes are automatically covered for maternity, paternity, parental, and adoption benefits through the mandatory Régime québécois d’assurance parentale (RQAP) once they earn at least $2,000 net.
3. Optional Federal EI Special Benefits (Prestations spéciales de l’assurance-emploi): You can voluntarily register with the Canada Employment Insurance Commission (Service Canada) to cover sickness benefits (up to 26 weeks), compassionate care, and family caregiver benefits. Because Québec residents already have parental coverage via RQAP, Québec travailleurs autonomes who opt into federal EI special benefits pay a reduced Québec EI premium rate ($1.30 per $100 of insurable earnings in 2026), wait 12 months after registering before making a claim, and must meet the minimum self-employed earnings threshold (~$9,200+).

What if you are an RBQ construction contractor in Québec under $30,000?

If your autonomous work involves residential or commercial construction, renovation, plumbing, electrical, or painting in Québec, remember that tax thresholds and trade licensing thresholds are completely separate:

• Even if your first-year revenue is under $30,000 CAD (petit fournisseur), any construction or renovation work covered by the Building Act requires a valid licence from the Régie du bâtiment du Québec (RBQ) (and CCQ competency cards where applicable). See our full Québec RBQ contractor license requirements guide and Québec contractor insurance requirements.

Where does Keel fit for a Québec Travailleur Autonome?

Whether you are billing under $30,000 CAD as a petit fournisseur or crossing the threshold into full 5% TPS + 9.975% TVQ invoicing, your entire tax life comes down to three records: sequential CAD invoices, dated expense receipts, and a kilometre logbook for your vehicle.

Keel is a native iOS and web business workspace built for solo contractors and travailleurs autonomes with zero bank connection:

• Instant CAD Invoices (0% Petit fournisseur or 14.975% TPS/TVQ): Generate clean PDF invoices in Canadian dollars—either with 0% tax and your petit fournisseur note, or with automatic 5% TPS + 9.975% TVQ lines once you register. Use the free interactive invoice maker at the top of this page.
• Snap Receipts by Job & Category: Photograph fuel, tool, software, and supply receipts on the spot so your Form TP-80-V and Form T2125 deductions are 100% documented.
• Contemporaneous Kilometre Logbook: Log business trips in kilometres to substantiate your vehicle business-use percentage for Revenu Québec and the CRA.
• Export Your 5-Folder Tax Pack: Hand your accountant a clean, pre-sorted folder of invoices, receipts, and mileage before the April 30 / June 15 deadline—with no monthly subscription rent.

Download Keel on the App Store or use the free Québec CAD Invoice Generator at the top of this page.

Frequently asked questions

Est-ce qu’un travailleur autonome qui gagne moins de 30 000 $ paie de l’impôt au Québec?

Yes—earning under $30,000 CAD only exempts you from registering for and collecting 5% GST (TPS) and 9.975% QST (TVQ) as a petit fournisseur (small supplier). You must still report 100% of your gross autonomous income and deductible business expenses on Revenu Québec Form TP-80-V and CRA Form T2125, and pay QPP (RRQ above $3,500 net), QPIP (RQAP above $2,000 net), and income tax if your total income exceeds the basic personal amounts.

How much money should a Québec travailleur autonome set aside for impôt and RRQ?

If self-employment is your only income and your net profit is under $30,000 CAD, setting aside 18% to 22% of every paid invoice covers your 12.8% RRQ (QPP), 0.878% RQAP (QPIP), and initial provincial/federal income tax bands. If you also work a salaried T4/RL-1 job, set aside 30% to 40% of your autonomous profit because your basic personal tax credits are already used by your salary.

What must I write on my invoice if I am a petit fournisseur under $30,000 in Québec?

Include your full legal or registered enterprise name (NEQ if registered with the Registraire des entreprises), client details, sequential invoice number, itemized service description, and total in CAD with $0.00 tax. Add a footer note stating “Petit fournisseur — Non inscrit aux fichiers de la TPS et de la TVQ” so commercial clients know why no RT/TQ numbers appear.

Can I deduct expenses with TPS and TVQ included if I earn under $30,000?

Yes. Because a non-registered petit fournisseur cannot claim separate Input Tax Credits (CTI) or Input Tax Refunds (RTI) on Form FPZ-500-V, Revenu Québec and the CRA allow you to deduct the entire tax-included amount (pre-tax cost plus the 5% TPS and 9.975% TVQ you paid at the store) as a business expense on Form TP-80-V and Form T2125.

When is the tax filing and payment deadline for a travailleur autonome in Québec?

Self-employed individuals in Québec (and their spouses) have until June 15 to file both their Revenu Québec TP-1 return (with Form TP-80-V) and their federal CRA T1 return (with Form T2125). However, any balance of income tax, RRQ, RQAP, or FSS owing must still be paid on or before April 30 to avoid daily compound interest charges.

What happens on the exact day my autonomous revenue crosses $30,000 CAD?

If you exceed $30,000 CAD within a single calendar quarter, you cease to be a small supplier immediately on the very invoice that crosses $30,000 and must charge 5% TPS + 9.975% TVQ on that invoice. If you exceed $30,000 CAD cumulatively over four consecutive quarters, you must register with Revenu Québec within 29 days of the end of the month following that quarter.

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This article provides general tax and business information verified against Revenu Québec and CRA publications for the 2026 tax year and does not constitute personalized legal or accounting advice.