2026 Figures > Quebec Small Business Tax Rate 2026
Quebec Small Business Tax Rate 2026
What is the combined small business tax rate in Quebec in 2026?
11.2% on the first $500,000 of active business income (9% federal + 2.2% Quebec) for tax years beginning after April 29, 2026; 12.2% for years beginning before then.
Verified on 2026-09-25 · official source
- The small business deduction is reduced by $5 per dollar of passive investment income beyond $50,000.
- In Quebec, access to the deduction can depend on the 5,500-hour test.
Frequently Asked Questions
When does the new 2.2% rate apply?
To tax years beginning after April 29, 2026 (Information Bulletin 2026-3).
Apply this figure to your client's file
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