Cuba Corporate Tax Calculator 2026
35% standard, 25% joint ventures, 15% agriculture.
Cuba Tax System
Corporate Income Tax (CIT) in Cuba is 35% for most enterprises. Preferential rates apply: 25% for joint ventures, international economic associations, and priority sectors; 15% for agricultural production. The Mariel Special Development Zone offers a reduced rate of 10% (5% for high-tech projects). Capital gains are included in ordinary taxable income.
2026 Rates: CIT 35% standard, 25% joint ventures/priority sectors, 15% agriculture, 10% Mariel SEZ.
Cuba Corporate Tax Calculator 2026
35% standard, 25% joint ventures, 15% agriculture.
Taxable ProfitCUPĀ 500,000.00
Corporate Tax (35%)CUPĀ 175,000.00
Profit After TaxCUPĀ 325,000.00