Source-cited draft: corporate income tax for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax on profits (Impuesto sobre Utilidades)
Companies, MIPYMEs and other legal persons pay the Impuesto sobre Utilidades at a general rate of 35% on net taxable profit under Law No. 113. Reduced and increased rates apply to foreign-investment entities and natural-resource activities respectively.Ley No. 113 del Sistema Tributario
General corporate tax rate
35%Ley No. 113 del Sistema Tributario
Tax base
Net profit = total income less documented deductible expenses; settled annually by sworn declaration (Declaración Jurada) with quarterly installments during the yearLey No. 113 del Sistema Tributario (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/)
Natural resources / mining rate
up to 50%Ley No. 113 del Sistema Tributario
Foreign-investment (joint venture) rate
15%Ley No. 118 de la Inversión Extranjera (https://opapeleo.com/en/news/taxes-for-foreigners-in-cuba/)
Foreign-investment tax holiday
An exemption period (commonly cited as 8 years) from the tax on profits may be granted to new joint ventures / international economic association contracts under the Foreign Investment Law (approx — confirm)Ley No. 118 de la Inversión Extranjera
MIPYME / private company rate
35%Ley No. 113 del Sistema Tributario (https://www.mep.gob.cu/en/node/1381)
Withholding tax on dividends
Dividends distributed to MIPYME partners are taxed via personal income tax (max marginal ~20%); a separate dividend withholding tax on foreign shareholders should be confirmed against statute (approx — confirm)Ley No. 113 del Sistema Tributario
Withholding tax on interest / royalties to non-residents
Payments of interest and royalties to non-residents may be subject to withholding; rate to be confirmed against statute and any applicable treaty (approx — confirm)Ley No. 113 del Sistema Tributario
Filing / payment deadline
Annual sworn declaration due by 31 March (corporate Declaración Jurada); quarterly advance payments during the year (approx — confirm)Ley No. 113 del Sistema Tributario
Territorial contribution for local development
1%Ley No. 113 del Sistema Tributario (https://en.granma.cu/cuba/2025-05-28/dispersed-destinations-of-a-contribution-for-local-development)
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