Source-cited draft: tax overview 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 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 TributarioView source ↗
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). ((approx — confirm))Ley No. 113 del Sistema Tributario
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 EstadoView source ↗
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 Tax Library.
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 TributarioView source ↗
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 canonical facts model. General reference only — confirm with a qualified professional before acting.