🇨🇺 Cuba Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 50.0% Worldwide system

Corporate tax 35.0%

VAT/GST None standard rate

Tax residency — 8 tax treaties

Cuba tax profile

Data year: 2026

Tax system: Worldwide Residents with permanent residence in Cuba are taxed on worldwide income under Ley 113. Self-employed workers, artists and many private actors settle additional personal income tax through the annual sworn declaration (DJ-08) using a progressive CUP scale topping out at 50%. There is no VAT; retail sales and services to the population are generally subject to a 10% impuesto sobre ventas y servicios (Ley 181 art. 58), with sector exceptions.
Top PIT rate: 50.0%
Corporate tax rate: 35.0%
VAT/GST: No VAT/GST
Capital gains tax: No Capital Gains Tax
Social security (employee): 5.0%
Social security (employer): 14.0%
Dividend withholding: Rate not recorded
Interest withholding: Rate not recorded
Royalty withholding: Rate not recorded
Treaty count: 8

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
CUP 0	and above	35.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
CUP 0	CUP 25,000	5.0%	$0 – $200
CUP 25,000	CUP 50,000	10.0%	$200 – $400
CUP 50,000	CUP 100,000	15.0%	$400 – $800
CUP 100,000	CUP 200,000	20.0%	$800 – $1,600
CUP 200,000	CUP 350,000	25.0%	$1,600 – $2,800
CUP 350,000	CUP 500,000	30.0%	$2,800 – $4,000
CUP 500,000	CUP 650,000	35.0%	$4,000 – $5,200
CUP 650,000	CUP 800,000	40.0%	$5,200 – $6,400
CUP 800,000	CUP 1,000,000	45.0%	$6,400 – $8,000
CUP 1,000,000	and above	50.0%	$8,000 +

Social security

Social security brackets
Bracket min	Bracket max	Rate	USD equivalent
CUP 0	CUP 180,000	5.0%	$0 – $1,440
CUP 180,000	and above	10.0%	$1,440 +

Residency rules: Tax residency follows permanent residence (residencia permanente) in national territory under Ley 113, not a simple day-count test. Cuban and foreign nationals without permanent residence pay 15% on Cuban-source income (art. 27) and are exempt from the annual DJ-08. Decreto-Ley 93 (2024) keeps the permanent-residence criterion until migration law introduces effective migratory residence.
Exit tax: No
CFC rules: No

Ley 181 Del Presupuesto del Estado 2026 (Gaceta Oficial) (accessed Oct 9, 2026) PIT scale art. 49, CIT 35% art. 53, PIT campaign 5 Jan–30 Apr 2026 art. 52, social security 14%/5–10% arts. 19–20, retail sales tax 10% art. 58
ONAT — Declaración Jurada DJ-08 (instructivo campaña) (accessed Oct 9, 2026) Progressive PIT scale in CUP, CUP 39,120 minimum exempt on DJ-08, 3% electronic payment discount
Ley 113 Del Sistema Tributario (RAE ELI) (accessed Oct 9, 2026) Worldwide PIT for permanent residents; 15% flat on Cuban-source income for non-permanent residents (art. 27)
Tax Foundation — corporate tax rates 2025 (accessed Oct 9, 2026) Cross-check 35% standard CIT headline
Justia Cuba — convenios de doble imposición (accessed Oct 9, 2026) Eight in-force income-tax treaties listed (Spain, Barbados, Portugal, China, Vietnam, Venezuela, Austria, Qatar)

Oct 9, 2026
- Tax residency threshold (days) 180 not set
- Income tax brackets updated
replaced obsolete PIT brackets with Ley 181/ONAT DJ-08 scale; data year 2026; verified on 2026-10-09; employer social security rate 12% → 14%; 180-day residency threshold removed; treaty count 3 → 8; refreshed sources Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%