🇨🇺 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

Tax Authority: Oficina Nacional de Administración Tributaria (ONAT) (website)

📊 INCOME TAX BRACKETS

Corporate

Bracket Min	Bracket Max	Rate %	USD Equivalent
CUP 0	and above	35.0%	--

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
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%	--

Local currency: CUP

🏠 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

Self-employed must file annual returns. State employees generally have tax withheld.

📚 SOURCES

🔗 RELATED

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