---
name: cu-company-formation
description: "Source-cited draft: company formation & entity choice for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cu-company-formation"
  jurisdiction: "CU"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cuba Company Formation & Entity Choice

## Entity types and incorporation

- **Private Cuban business formation overview** — Private Cuban businesses are most commonly formed as MIPYMEs (micro, small and medium enterprises) using the legal form of a sociedad de responsabilidad limitada (SRL), registered by public deed in the Commercial Registry (Registro Mercantil). Foreign investors typically participate through a joint venture (empresa mixta), an international economic association contract, or a wholly foreign-owned enterprise under the Foreign Investment Law.
- **MIPYME legal form** — Sociedad de Responsabilidad Limitada (SRL / limited liability company) with legal personality, registered by public deed in the Registro Mercantil  _(Decreto-Ley sobre las Micro, Pequeñas y Medianas Empresas (MIPYME) https://cubatramite.com/creacion-y-constitucion-de-mipymes-en-cuba/)_
- **MIPYME size — micro** — 1 to 10 employees employees  _(Decreto-Ley sobre las MIPYME https://conabi.cu/blog/las-mipymes-en-cuba-y-su-marco-juridico-que-deben-conocer-los-empresarios)_
- **MIPYME size — small** — 11 to 35 employees employees  _(Decreto-Ley sobre las MIPYME)_
- **MIPYME size — medium** — 36 to 100 employees employees  _(Decreto-Ley sobre las MIPYME)_
- **Foreign joint venture (empresa mixta)** — A Cuban sociedad anónima with registered (nominative) shares held by one or more Cuban and one or more foreign investors; authorized by MINCEX  _(Ley No. 118 de la Inversión Extranjera https://inviertaencuba.mincex.gob.cu/es/preguntas-frecuentes/)_
- **Foreign investment forms** — Joint venture (empresa mixta), international economic association contract (no new legal entity), and wholly foreign-owned enterprise  _(Ley No. 118 de la Inversión Extranjera)_
- **Capital split (joint venture)** — The proportion of capital contributed by national and foreign investors is agreed between the partners and set in the authorization (no fixed statutory split)  _(Ley No. 118 de la Inversión Extranjera)_
- **Minimum share capital** — No general statutory minimum share capital is fixed for MIPYMEs/SRL; foreign-investment capital is set case-by-case in the authorization ((approx — confirm))  _(Decreto-Ley sobre las MIPYME; Ley No. 118 de la Inversión Extranjera)_
- **Incorporation steps** — Application/approval (Ministry of Economy and Planning for MIPYME; MINCEX for foreign investment), execution of the constitutive public deed before a notary, and registration in the Commercial Registry (Registro Mercantil)  _(Decreto-Ley sobre las MIPYME https://www.minjus.gob.cu/es/servicios/registro-mercantil)_
- **Tax registration** — Entities and their partners must register with ONAT and obtain a NIT (Número de Identificación Tributaria)  _(Ley No. 113 del Sistema Tributario https://lookuptax.com/docs/tax-identification-number/cuba-tax-id-guide)_
- **Core annual compliance** — Annual tax on profits sworn declaration (Declaración Jurada), monthly sales/services tax and payroll contribution remittances, and maintenance of accounting records  _(Ley No. 113 del Sistema Tributario)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cu-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cu-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.