---
name: cu-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "CU"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cuba Corporate Income Tax

## Tax on profits (Impuesto sobre Utilidades)

- **Tax on profits (Impuesto sobre Utilidades)** — Companies, MIPYMEs and other legal persons pay the Impuesto sobre Utilidades at a general rate of 35% on net taxable profit under Law No. 113. Reduced and increased rates apply to foreign-investment entities and natural-resource activities respectively.  _(Ley No. 113 del Sistema Tributario)_
- **General corporate tax rate** — 35% % on net taxable profit (General rate)  _(Ley No. 113 del Sistema Tributario)_
- **Tax base** — Net profit = total income less documented deductible expenses; settled annually by sworn declaration (Declaración Jurada) with quarterly installments during the year  _(Ley No. 113 del Sistema Tributario (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/))_
- **Natural resources / mining rate** — up to 50% % on profits from mining or exploitation of natural resources ((approx — confirm))  _(Ley No. 113 del Sistema Tributario)_
- **Foreign-investment (joint venture) rate** — 15% % on net profit (for joint ventures and foreign-investment entities under the Foreign Investment Law (approx — confirm))  _(Ley No. 118 de la Inversión Extranjera (https://opapeleo.com/en/news/taxes-for-foreigners-in-cuba/))_
- **Foreign-investment tax holiday** — An exemption period (commonly cited as 8 years) from the tax on profits may be granted to new joint ventures / international economic association contracts under the Foreign Investment Law (approx — confirm)  _(Ley No. 118 de la Inversión Extranjera)_
- **MIPYME / private company rate** — 35% % on net profit (general Impuesto sobre Utilidades, settled annually with quarterly installments)  _(Ley No. 113 del Sistema Tributario (https://www.mep.gob.cu/en/node/1381))_
- **Withholding tax on dividends** — Dividends distributed to MIPYME partners are taxed via personal income tax (max marginal ~20%); a separate dividend withholding tax on foreign shareholders should be confirmed against statute (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Withholding tax on interest / royalties to non-residents** — Payments of interest and royalties to non-residents may be subject to withholding; rate to be confirmed against statute and any applicable treaty (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Filing / payment deadline** — Annual sworn declaration due by 31 March (corporate Declaración Jurada); quarterly advance payments during the year (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Territorial contribution for local development** — 1% % of gross income (Contribución Territorial para el Desarrollo Local, payable by state and private entities)  _(Ley No. 113 del Sistema Tributario (https://en.granma.cu/cuba/2025-05-28/dispersed-destinations-of-a-contribution-for-local-development))_

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## Talk to a verified accountant

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version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cu-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.