Source-cited draft: vat / gst 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.
VAT / GST status
Cuba has NO value-added tax. Indirect taxation is via a sales tax and a services tax.Ley No. 113 del Sistema Tributario, https://vat-calculator.net/cuba.html
Retail sales tax rate
10Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas), https://vat-calculator.net/cuba.html
Wholesale sales tax rate
2Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas), https://vat-calculator.net/cuba.html
Services tax rate
10Ley No. 113 del Sistema Tributario (Impuesto sobre los Servicios), https://vat-calculator.net/cuba.html
Export of goods
Exported goods are exempt from sales taxLey No. 113 del Sistema Tributario, https://vat-calculator.net/cuba.html
Export of services
Exported services are exempt from the services taxLey No. 113 del Sistema Tributario
Reverse charge / input credit
No input-credit or reverse-charge mechanism exists, since these are turnover taxes, not a VAT (approx — confirm)Ley No. 113 del Sistema Tributario
Filing / remittance frequency
Sales and services tax are typically declared and remitted monthly to ONAT (approx — confirm)Ley No. 113 del Sistema Tributario
Registration threshold
Liability attaches to registered economic actors (TCP, MIPYME, state entities) carrying on taxable sales/services; there is no separate VAT-style turnover registration threshold (approx — confirm)Ley No. 113 del Sistema Tributario
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Other Cuba computations in the OpenAccountants Tax Library.