Top income tax
50.0%
Worldwide system
Corporate tax
35.0%
VAT/GST
None
standard rate
Tax residency
180 days
3 tax treaties
Cuba tax profile
Data year: 2025
- Tax system
- Worldwide Cuba taxes residents on worldwide income. Self-employed and private businesses subject to progressive rates.
- 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)
- 12.0%
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 3
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| CUP 0 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CUP 0 | CUP 9,600 | 0.0% |
| CUP 9,600 | CUP 30,000 | 15.0% |
| CUP 30,000 | CUP 60,000 | 20.0% |
| CUP 60,000 | CUP 120,000 | 25.0% |
| CUP 120,000 | CUP 240,000 | 30.0% |
| CUP 240,000 | and above | 50.0% |
Tax residency
- Days threshold
- 180 days
- Residency rules
- Complex residency rules linked to Cuban citizenship and domicile. Foreign workers taxed at 15% flat on salary.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Wikipedia - Taxation in Cuba (accessed Mar 23, 2026) PIT brackets, CIT 35%