Reduced Rates of the Specific Tax on Alcoholic Beverages

The specific tax on alcoholic beverages applies at a reduced rate to beer and other alcoholic beverages produced in Québec under certain conditions.

Beer

A reduced rate applies to beer produced and sold in Québec by any brewer during a calendar year.

The reduced rate of the specific tax on alcoholic beverages that applies to beer is:

  • $0.2079 per litre for the first 7,500,000 litres sold; and
  • $0.4221 per litre from the 7,500,001st litre through the 15,000,000th litre sold.

The current rate of the tax ($0.6300 per litre sold) applies from the 15,000,001st litre sold.

Other alcoholic beverages

A reduced rate applies to alcoholic beverages other than beer that are produced in Québec and sold by a small-scale producer if the following conditions are met:

  • The raw materials used in production come mainly from land in Québec owned or rented by the producer.
  • The total volume of alcoholic beverages produced and sold worldwide by the producer during the previous calendar year does not exceed 1.5 million litres.

The reduced rate of the specific tax on alcoholic beverages that applies to alcoholic beverages other than beer is:

  • $0.0000 per litre for the first 150,000 litres sold;
  • $0.2100 per litre for the 150,001st litre through the 1,500,000th litre sold.

The current rate ($1.4000 per litre sold) applies from the 1,500,001st litre sold.

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