Cuba Tax & Investment Guides
16 guides covering Cuban taxation, progressive IIT 5–50% (many brackets with CUP 80,000/year exempt), corporate income tax 35% standard (25% some sectors, 15% agriculture), Sales and Services Tax 10%, social security EE 5% + ER 12.5% + ER 5% training fund, CGT included in IIT, residential property tax, 4% transfer tax, rental income at IIT rates, and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 5–50% across many brackets, CUP 80,000/year exempt, 183-day residency rule, limited DTTs
Cuba Personal Tax Guide 2026 — IIT 5–50% Progressive, CUP 80,000 Exempt
Cuban personal income tax (IIT). Progressive rates 5% to 50% across many brackets. High exemption threshold of CUP 80,000 per year. Tax administration by ONAT. Residency rules, filing requirements, and allowances for 2026.
Cuba Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules
Cuban tax residency. 183-day physical presence test for individuals. Permanent home criterion. Source of income rules. Limited double tax treaties with Spain, China, Russia, and others. Residency certificate and compliance for 2026.
Sales Tax & Indirect Tax
Tax on Sales and Services 10% flat rate, no standard VAT system, excise duties on select goods
Cuba Tax Filing Guide 2026 — ONAT Online Portal, Annual Filing, Quarterly Instalments
filing taxes in Cuba. ONAT online portal, annual IIT returns by 30 April, quarterly instalment payments, corporate returns by 30 June, Tax Identification Number (NIT), and compliance deadlines for 2026.
Cuba Sales Tax Guide 2026 — Tax on Sales and Services 10%, No VAT
Cuban indirect taxation. Tax on Sales and Services (Impuesto sobre las Ventas y los Servicios) at 10% standard rate. No conventional VAT system. Exempt goods include basic foodstuffs, medicines, and educational materials. Registration thresholds and compliance for 2026.
Business & Corporate Tax
CIT 35% standard, 25% for some sectors, 15% for agriculture. State-dominated economy, Mariel SEZ preferential rates
Cuba Business Registration Guide 2026 — Empresa, PYME, Cooperative, NIT, Licences
registering a business in Cuba. Business types include state enterprise (Empresa), private SME (PYME), cooperative (Cooperativa), and self-employed (Trabajador por Cuenta Propia). ONAT tax registration, municipal licences, sector permits, timelines, and costs for 2026.
Cuba Corporate Tax Guide 2026 — CIT 35% Standard, 25% Some Sectors, 15% Agriculture
Cuban corporate income tax. Standard CIT 35% for most enterprises, 25% for selected sectors and joint ventures, 15% for agriculture. Mariel Special Economic Zone preferential rates. State-owned enterprises, foreign investment vehicles, and compliance for 2026.
Cuba Cross-Border Tax Guide 2026 — Limited DTTs, Mariel SEZ, Transfer Pricing, WHT
Cuban cross-border taxation. Limited double tax treaty network (Spain, China, Russia, Vietnam). Mariel Special Economic Zone preferential rates. Withholding taxes on dividends 15%, interest 10%, royalties 10%. US sanctions impact. Transfer pricing and compliance for 2026.
Investment & Savings
CGT included in IIT, dividend treatment at IIT rates, crypto regulated by central bank, state pension system
Cuba Capital Gains Tax Guide 2026 — CGT Included in IIT, No Separate CGT
Cuban capital gains tax treatment. Capital gains are included in ordinary income and taxed at progressive IIT rates (individuals) or CIT rates (companies). No separate capital gains tax regime. Principal residence exemption, asset disposal rules, and compliance for 2026.
Cuba Crypto Tax Guide 2026 — Regulated by Central Bank, Taxed as Income
Cuban cryptocurrency taxation. Crypto regulated by Banco Central de Cuba under Resolution 215/2021. Licencing required for virtual asset service providers. Crypto income taxed as ordinary income at IIT/CIT rates. Mining, trading, and DeFi guidance for 2026.
Cuba Investment Income Guide 2026 — Dividends, Interest, Capital Gains at IIT/CIT Rates
Cuban investment income taxation. Dividends taxed at 15% WHT (final for individuals). Interest at IIT rates. Capital gains included in ordinary income. State bonds, bank deposits, and foreign investment income treatment for 2026.
Cuba Pension Guide 2026 — State Pension System, Retirement Age 65/60, INSS
Cuban state pensions. Retirement age 65 for men, 60 for women. Minimum 25 years of contributions. State pay-as-you-go system administered by INSS. Pension calculation based on average of best 5 years' earnings. Pension reform and retirement planning for 2026.
Property & Wealth Tax
Residential property tax based on value per sq m, transfer tax 4%, rental income at IIT rates, no wealth tax
Cuba Inheritance & Gift Tax Guide 2026 — Transfer Tax 4%, Inheritance Exempt
Cuban inheritance and gift tax. No inheritance tax on assets received upon death. Gift/transfer tax of 4% on lifetime property transfers. Succession law under the Cuban Civil Code, wills, probate, and estate planning for 2026.
Cuba Property Tax Guide 2026 — Residential Property Tax Based on Value per Sq M
Cuban property tax. Residential property tax calculated on value per square metre. Rates vary by location and property type. Transfer tax 4% on real estate transfers. Registration fees, land tax, and compliance for 2026.
Cuba Rental Income Guide 2026 — Rental Income Taxed at IIT Rates 5–50%
Cuban rental income taxation. Rental income from property is included in ordinary income and taxed at progressive IIT rates 5–50%. Allowable deductions for expenses. Short-term tourist rentals, long-term leases, and compliance for 2026.
Cuba Wealth Tax Guide 2026 — No Net Wealth Tax, Property Tax as Proxy
Cuban wealth tax. Cuba does not impose an annual net wealth tax or net worth tax. Residential property tax serves as a proxy wealth tax on real estate. No tax on financial assets, bank deposits, shares, or other investment holdings for 2026.
Employment & Social Security
Social security EE 5% + ER 12.5%, training fund ER 5%, state pension system
Cuba Calculators (6)
Free calculators for Cuban salary, tax, and personal finance.
Cuba Salary
Net pay after IIT 5–50%, social security 5%.
Cuba Income Tax
IIT 5–50% progressive bracket calculator.
Cuba Corporate Tax
CIT 35%, 25% some sectors, 15% agriculture.
Cuba Sales Tax
Sales and Services Tax 10%.
Cuba Property Tax
Residential property tax based on value/sq m.
Cuba Social Insurance
EE 5% + ER 12.5% + ER 5% training fund.