Source-cited draft: tax overview for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Cuba tax system at a glance (2025) | Cuba's tax system is governed by Law No. 113 of 2012 (Ley del Sistema Tributario), with annual adjustments enacted through the State Budget Law — Law No. 174/2024 for fiscal year 2025. Tax is administered by ONAT (Oficina Nacional de Administración Tributaria) under the Ministry of Finance and Prices (MFP). Cuba has no value-added tax; it instead levies a sales tax and a services tax. | |
| Tax year | Calendar year (1 January – 31 December)Ley No. 113 del Sistema Tributario | |
| Currency | Cuban peso (CUP)Banco Central de Cuba | |
| Tax authority | ONAT (Oficina Nacional de Administración Tributaria), under the Ministry of Finance and Prices (MFP)Ley No. 113 del Sistema Tributario | |
| Core tax statute | Law No. 113 of 2012 (Ley del Sistema Tributario), amended annually by the State Budget Law (Ley No. 174/2024 for 2025)Ley No. 113 del Sistema Tributario; Ley No. 174/2024 del Presupuesto del Estado | |
| Residence / taxation basis | Residents are taxed on worldwide income; non-residents are taxed on Cuban-source income. Self-employed (TCP), MIPYME partners and other individuals file an annual sworn declaration (Declaración Jurada).Ley No. 113 del Sistema Tributario |
Cuba's tax system is governed by Law No. 113 of 2012 (Ley del Sistema Tributario), with annual adjustments enacted through the State Budget Law — Law No. 174/2024 for fiscal year 2025. Tax is administered by ONAT (Oficina Nacional de Administración Tributaria) under the Ministry of Finance and Prices (MFP). Cuba has no value-added tax; it instead levies a sales tax and a services tax.
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Other Cuba computations in the OpenAccountants library.
| Headline personal income tax rate | Progressive 5% to 50% (10-band scale) on annual taxable income for fiscal year 2024 settled in 2025Ley No. 174/2024 del Presupuesto del Estado |
| Headline corporate income tax rate | 35% on net profits (Impuesto sobre Utilidades)Ley No. 113 del Sistema Tributario |
| VAT / GST | No VAT. Cuba levies a sales tax (Impuesto sobre las Ventas) and a services tax (Impuesto sobre los Servicios) instead.Ley No. 113 del Sistema Tributario |
| Annual personal/individual filing deadline | 30 April of the year following the fiscal year (Declaración Jurada)Ley No. 113 del Sistema Tributario |
| Minimum exempt amount (mínimo exento) | 39,120 CUP per year (annual personal tax-free threshold for self-employed/individual filers)Ley No. 174/2024 del Presupuesto del Estado |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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