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The short answer
If you live in Quebec and work for Nigerian clients as a self-employed person, you pay into the Québec Pension Plan rather than the CPP, paying both the worker and employer shares: in 2026 that is 10.6% base plus 2% additional on net self-employed earnings between $3,500 and $74,600, with a further band up to $85,000 (Retraite Québec). Services to Nigerian clients are generally zero-rated for QST and GST, but those sales still count toward the $30,000 small supplier limit.
What is different about Quebec
Two things set Quebec apart for a freelancer. Pension contributions go to the Québec Pension Plan, run by Retraite Québec, instead of the Canada Pension Plan. And sales taxes are administered by Revenu Québec, which applies both the 5% GST and the 9.975% QST. Income tax is also split: you file a federal return and a separate Quebec return. For how Nigerian income goes on the Quebec return, see Nigerian income on the TP-1.
QPP for the self-employed in 2026
Retraite Québec's figures for 2026, applying from 1 January 2026:
| Item | 2026 |
|---|---|
| Basic exemption | $3,500 |
| Maximum pensionable earnings (first ceiling) | $74,600 |
| Second ceiling (additional plan) | $85,000 |
| Self-employed base rate, $3,500 to $74,600 | 10.6% (maximum $7,536) |
| Self-employed first additional rate, $3,500 to $74,600 | 2% (maximum $1,422) |
| Self-employed maximum, $74,600 to $85,000 | $832 |
Employees and employers each pay half of these amounts; self-employed workers pay both shares. Retraite Québec's rate table for the band above $74,600 is printed inconsistently, so we show the published maximum for that band rather than a rate.
Worked example
Example only. Chidinma in Montreal has net self-employed earnings of $60,000 in 2026 from Lagos and Abuja clients. Earnings above the exemption: $60,000 − $3,500 = $56,500. Base contribution: 10.6% × $56,500 = $5,989. First additional contribution: 2% × $56,500 = $1,130. Total QPP: $7,119. She earns below $74,600, so the second band does not apply. The contribution is calculated on her Quebec return.
QST and GST on services to Nigerian clients
Revenu Québec says services supplied to non-residents are generally zero-rated, so neither GST nor QST applies (page updated 18 August 2026). The exceptions, where GST at 5% and QST at 9.975% apply, include services to an individual who is not resident in Canada but is in Canada when contacting you about the service, and services to an individual during their stay in Canada. A Lagos company commissioning a report from you is the general case; a Nigerian visitor booking a session while in Montreal is not.
The small supplier test counts exported work
You are a small supplier, not required to register, while taxable supplies made worldwide by you and your associates, including zero-rated supplies, do not exceed $30,000 in a calendar quarter or in the four preceding quarters (Revenu Québec, updated 22 November 2024). Because zero-rated sales count, a freelancer whose income is entirely from Nigerian clients can pass the limit without ever charging tax. If you go over within a single quarter, you stop being a small supplier at once; if you go over across four quarters, you generally stop at the end of the following month.
Registering can still make sense below the limit: once registered, you can claim input tax credits and refunds on the GST and QST you pay on equipment and software, while still charging nothing on zero-rated exports. Revenu Québec notes that a business in Quebec that registers for QST must also register for GST/HST and stay registered for at least a year.
Nigerian withholding tax
Nigerian corporate clients generally deduct withholding tax on fees paid to non-residents; for professional, consultancy, technical and management fees it is 10% (PwC, reviewed 29 May 2026). Your QPP and income tax are calculated on the gross fee. Keep the receipt to support foreign tax relief under the Canada–Nigeria double taxation agreement.
Planning cash flow around QPP
Nigerian clients often pay irregularly: a large milestone one month, nothing the next. QPP and income tax are worked out on the year's net earnings, so a good habit is to move a fixed share of every Nigerian payment into a separate reserve as it lands. Using the worked example above, Chidinma's QPP alone is about 11.9% of her net earnings ($7,119 ÷ $60,000), before income tax. If her naira payments lose value against the Canadian dollar between invoice and conversion, her CAD earnings, and so her QPP, fall with them; the reserve should be set from the CAD amount actually received.
What to check first
- Add up worldwide taxable sales, including Nigerian work, for the last four quarters.
- Decide whether to register voluntarily to recover GST and QST on costs.
- Set aside QPP at the 2026 rates from each Nigerian payment.
- Collect withholding tax receipts from Nigerian clients.
- Keep records for six years, in Canada.
Where Pryme fits
A Pryme Business Account opened from Quebec holds NGN, USD, GBP and EUR, so Nigerian payments arrive in the currency the client pays and wait there until you choose to Swap, with the rate and fee shown before you approve. The Finance agent can help set aside amounts for QPP and tax for you to approve. For pricing that covers QPP, see pricing for Nigerian clients.
Questions people ask
Do self-employed people in Quebec pay CPP or QPP?
QPP. Self-employed workers pay both the worker and employer shares; in 2026 that is 10.6% base plus 2% additional on earnings between $3,500 and $74,600, with a further band up to $85,000.
Do I charge QST to a client in Nigeria?
Generally no. Revenu Québec says services supplied to non-residents are generally zero-rated, with exceptions such as services to an individual who is in Canada at the time.
Do Nigerian sales count toward the $30,000 limit?
Yes. The small supplier test counts taxable supplies made worldwide, including zero-rated supplies.
Should I register for QST if all my clients are in Nigeria?
You may choose to. Registration lets you recover GST and QST paid on costs, but a business in Quebec registering for QST must also register for GST/HST and stay registered for at least a year.
Sources
- Retraite Québec: Québec Pension Plan figures (2026 figures from 1 Jan 2026) · accessed Oct 2026
- Revenu Québec: Supplies of services to non-residents (updated 18 Aug 2026) · accessed Oct 2026
- Revenu Québec: Details concerning small suppliers (updated 22 Nov 2024) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- Publications.gc.ca: Canada–Nigeria agreement for the avoidance of double taxation (signed 4 Aug 1992, in force 16 Nov 1999, CTS 1999/48) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.