Warning

Please note that the secure section of the website will be unavailable on June 27 for part of the evening. Thank you for your understanding.

Standardizing tax rates for small and medium-sized businesses (SMBs)

Back to search

Published on


The small business deduction (SBD) will be raised progressively until 2021, and the rate of the additional deduction for SMBs in the primary and manufacturing sectors will be reduced gradually until it is abolished on January 1, 2021.

See the applicable rates on the Revenu Québec Website >

1.0.0.0