The Tory leadership hopeful last month set out his plans to cut corporation tax to 12.5 per cent if he becomes the new prime minister.
A company making a profit of £20,000 would pay £1,300 less in tax than they do presently, Mr Hunt said ahead of a leadership campaign swing through Scotland this week.
Currently, the corporate tax rate in the UK is set at 19 per cent, with plans for it to be lowered to 18 per cent from May next year.
Outlining the impact that his corporation tax plan would have on Scotland, Mr Hunt accused First Minister Nicola Sturgeon of creating an “anti-business environment”.
“As the first entrepreneur to become prime minister, my government would back business like never before,” said Mr Hunt. “My corporation tax cut would give small businesses an extra £1,300 every single year.
“For a company struggling to get by in Nicola Sturgeon’s anti-business environment, that could be the difference between success and failure.”
He added: “By giving companies more of a chance to expand, my government would raise economic growth and by doing so, increase the money available for public services like schools and hospitals.”
A spokesman for Scottish Government finance secretary, Derek Mackay, said: “This is a desperate bid by Jeremy Hunt to try and deflect attention from the catastrophic damage which he knows his Brexit plans will do to Scotland’s businesses, to trade, to jobs and our economy… All he will achieve will be to devastate funding available for public services.”