OpenAccountants/Cuba/Cuba Personal Income Tax

Cuba Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Cuba, 2025

Every figure is drawn from this Tax Guide and cited to its source.

2024/2025 scale reform

For fiscal year 2024 settled in 2025, Law No. 174/2024 replaced the previous 5-band scale (10%–50%) with a more gradual 10-band progressive scale running from 5% to 50%. The scale applies to self-employed workers (TCP), artists, intellectuals, journalists, usufruct holders, landholders and other individual producers. The exact bracket boundaries below should be confirmed against the published scale.Law No. 174/2024

Annual minimum exempt amount (mínimo exento)

39,120Ley No. 174/2024 del Presupuesto del Estado

Progressive scale structure (2025)

10 brackets, from 5% on the first taxable band up to 50% on income exceeding 1,000,000 CUPLey No. 174/2024 del Presupuesto del Estado (http://www.cubadebate.cu/noticias/2025/01/04/conozca-sobre-la-nueva-escala-progresiva-para-la-declaracion-jurada-del-impuesto-sobre-ingresos-personales/)View source ↗

Bracket 1 rate

5Ley No. 174/2024 del Presupuesto del Estado

Top bracket rate

50Ley No. 174/2024 del Presupuesto del Estado

Intermediate bracket rates (bands 2–9)

Rates rise gradually between 5% and 50% across the eight intermediate bands; exact band boundaries to be confirmed against the published Ley 174/2024 scaleLey No. 174/2024 del Presupuesto del Estado

MIPYME partners — personal income tax on dividends

Progressive scale with a maximum marginal rate of 20% on dividends distributed to MIPYME partners (per DL93/2024 scale)Decreto-Ley No. 93/2024 (https://www.mep.gob.cu/en/node/1381)View source ↗

Deductible expenses

Documented expenses for carrying on the activity, taxes paid relating to the activity, rental payments to authorized state entities, and restoration/preservation contributions are deducted from gross income before the scale appliesLey No. 113 del Sistema Tributario

Annual filing deadline (Declaración Jurada)

30 April of the year following the fiscal yearLey No. 113 del Sistema Tributario

Early-payment bonus

5% bonus (reduction) for paying the annual settlement before 28 FebruaryDecreto-Ley No. 93/2024 (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/)View source ↗

Advance payments

Self-employed and individual taxpayers make periodic (monthly/quarterly) advance payments during the year, reconciled in the annual Declaración JuradaLey No. 113 del Sistema Tributario

Non-resident taxation

Non-residents are taxed only on Cuban-source income; employment income earned through Cuban entities is subject to withholdingLey No. 113 del Sistema Tributario

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Cuba Personal Income Tax

Personal income tax (Impuesto sobre los Ingresos Personales)

2024/2025 scale reform — For fiscal year 2024 settled in 2025, Law No. 174/2024 replaced the previous 5-band scale (10%–50%) with a more gradual 10-band progressive scale running from 5% to 50%. The scale applies to self-employed workers (TCP), artists, intellectuals, journalists, usufruct holders, landholders and other individual producers. The exact bracket boundaries below should be confirmed against the published scale. (Law No. 174/2024)
Annual minimum exempt amount (mínimo exento) — 39,120 CUP (Annual minimum exempt amount) (Ley No. 174/2024 del Presupuesto del Estado)
Progressive scale structure (2025) — 10 brackets, from 5% on the first taxable band up to 50% on income exceeding 1,000,000 CUP (Ley No. 174/2024 del Presupuesto del Estado (http://www.cubadebate.cu/noticias/2025/01/04/conozca-sobre-la-nueva-escala-progresiva-para-la-declaracion-jurada-del-impuesto-sobre-ingresos-personales/))
Bracket 1 rate — 5 % (on the first 25,000 CUP of taxable income) (Ley No. 174/2024 del Presupuesto del Estado)
Top bracket rate — 50 % (on taxable income exceeding 1,000,000 CUP) (Ley No. 174/2024 del Presupuesto del Estado)
Intermediate bracket rates (bands 2–9) — Rates rise gradually between 5% and 50% across the eight intermediate bands; exact band boundaries to be confirmed against the published Ley 174/2024 scale % ((approx — confirm)) (Ley No. 174/2024 del Presupuesto del Estado)
MIPYME partners — personal income tax on dividends — Progressive scale with a maximum marginal rate of 20% on dividends distributed to MIPYME partners (per DL93/2024 scale) % ((approx — confirm)) (Decreto-Ley No. 93/2024 (https://www.mep.gob.cu/en/node/1381))
Deductible expenses — Documented expenses for carrying on the activity, taxes paid relating to the activity, rental payments to authorized state entities, and restoration/preservation contributions are deducted from gross income before the scale applies (Ley No. 113 del Sistema Tributario)
Annual filing deadline (Declaración Jurada) — 30 April of the year following the fiscal year (Ley No. 113 del Sistema Tributario)
Early-payment bonus — 5% bonus (reduction) for paying the annual settlement before 28 February % (Decreto-Ley No. 93/2024 (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/))
Advance payments — Self-employed and individual taxpayers make periodic (monthly/quarterly) advance payments during the year, reconciled in the annual Declaración Jurada ((approx — confirm)) (Ley No. 113 del Sistema Tributario)
Non-resident taxation — Non-residents are taxed only on Cuban-source income; employment income earned through Cuban entities is subject to withholding ((approx — confirm)) (Ley No. 113 del Sistema Tributario)

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Personal income tax (Impuesto sobre los Ingresos Personales)

2024/2025 scale reform — For fiscal year 2024 settled in 2025, Law No. 174/2024 replaced the previous 5-band scale (10%–50%) with a more gradual 10-band progressive scale running from 5% to 50%. The scale applies to self-employed workers (TCP), artists, intellectuals, journalists, usufruct holders, landholders and other individual producers. The exact bracket boundaries below should be confirmed against the published scale. (Law No. 174/2024)

Annual minimum exempt amount (mínimo exento) — 39,120 CUP (Annual minimum exempt amount) (Ley No. 174/2024 del Presupuesto del Estado)

Progressive scale structure (2025) — 10 brackets, from 5% on the first taxable band up to 50% on income exceeding 1,000,000 CUP (Ley No. 174/2024 del Presupuesto del Estado (http://www.cubadebate.cu/noticias/2025/01/04/conozca-sobre-la-nueva-escala-progresiva-para-la-declaracion-jurada-del-impuesto-sobre-ingresos-personales/))

Bracket 1 rate — 5 % (on the first 25,000 CUP of taxable income) (Ley No. 174/2024 del Presupuesto del Estado)

Top bracket rate — 50 % (on taxable income exceeding 1,000,000 CUP) (Ley No. 174/2024 del Presupuesto del Estado)

Intermediate bracket rates (bands 2–9) — Rates rise gradually between 5% and 50% across the eight intermediate bands; exact band boundaries to be confirmed against the published Ley 174/2024 scale % ((approx — confirm)) (Ley No. 174/2024 del Presupuesto del Estado)

MIPYME partners — personal income tax on dividends — Progressive scale with a maximum marginal rate of 20% on dividends distributed to MIPYME partners (per DL93/2024 scale) % ((approx — confirm)) (Decreto-Ley No. 93/2024 (https://www.mep.gob.cu/en/node/1381))

Deductible expenses — Documented expenses for carrying on the activity, taxes paid relating to the activity, rental payments to authorized state entities, and restoration/preservation contributions are deducted from gross income before the scale applies (Ley No. 113 del Sistema Tributario)

Annual filing deadline (Declaración Jurada) — 30 April of the year following the fiscal year (Ley No. 113 del Sistema Tributario)

Early-payment bonus — 5% bonus (reduction) for paying the annual settlement before 28 February % (Decreto-Ley No. 93/2024 (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/))

Advance payments — Self-employed and individual taxpayers make periodic (monthly/quarterly) advance payments during the year, reconciled in the annual Declaración Jurada ((approx — confirm)) (Ley No. 113 del Sistema Tributario)

Non-resident taxation — Non-residents are taxed only on Cuban-source income; employment income earned through Cuban entities is subject to withholding ((approx — confirm)) (Ley No. 113 del Sistema Tributario)