Source-cited draft: company formation & entity choice for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Private Cuban business formation overview
Private Cuban businesses are most commonly formed as MIPYMEs (micro, small and medium enterprises) using the legal form of a sociedad de responsabilidad limitada (SRL), registered by public deed in the Commercial Registry (Registro Mercantil). Foreign investors typically participate through a joint venture (empresa mixta), an international economic association contract, or a wholly foreign-owned enterprise under the Foreign Investment Law.
MIPYME legal form
Sociedad de Responsabilidad Limitada (SRL / limited liability company) with legal personality, registered by public deed in the Registro MercantilDecreto-Ley sobre las Micro, Pequeñas y Medianas Empresas (MIPYME) https://cubatramite.com/creacion-y-constitucion-de-mipymes-en-cuba/
MIPYME size — micro
1 to 10 employeesDecreto-Ley sobre las MIPYME https://conabi.cu/blog/las-mipymes-en-cuba-y-su-marco-juridico-que-deben-conocer-los-empresarios
MIPYME size — small
11 to 35 employeesDecreto-Ley sobre las MIPYME
MIPYME size — medium
36 to 100 employeesDecreto-Ley sobre las MIPYME
Foreign joint venture (empresa mixta)
A Cuban sociedad anónima with registered (nominative) shares held by one or more Cuban and one or more foreign investors; authorized by MINCEXLey No. 118 de la Inversión Extranjera https://inviertaencuba.mincex.gob.cu/es/preguntas-frecuentes/
Foreign investment forms
Joint venture (empresa mixta), international economic association contract (no new legal entity), and wholly foreign-owned enterpriseLey No. 118 de la Inversión Extranjera
Capital split (joint venture)
The proportion of capital contributed by national and foreign investors is agreed between the partners and set in the authorization (no fixed statutory split)Ley No. 118 de la Inversión Extranjera
Minimum share capital
No general statutory minimum share capital is fixed for MIPYMEs/SRL; foreign-investment capital is set case-by-case in the authorization ((approx — confirm))Decreto-Ley sobre las MIPYME; Ley No. 118 de la Inversión Extranjera
Incorporation steps
Application/approval (Ministry of Economy and Planning for MIPYME; MINCEX for foreign investment), execution of the constitutive public deed before a notary, and registration in the Commercial Registry (Registro Mercantil)Decreto-Ley sobre las MIPYME https://www.minjus.gob.cu/es/servicios/registro-mercantil
Tax registration
Entities and their partners must register with ONAT and obtain a NIT (Número de Identificación Tributaria)Ley No. 113 del Sistema Tributario https://lookuptax.com/docs/tax-identification-number/cuba-tax-id-guide
Core annual compliance
Annual tax on profits sworn declaration (Declaración Jurada), monthly sales/services tax and payroll contribution remittances, and maintenance of accounting recordsLey No. 113 del Sistema Tributario
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