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

# Cuba Personal Income Tax

## Cuba Personal Income Tax

## Personal income tax (Impuesto sobre los Ingresos Personales)

- **2024/2025 scale reform** — For fiscal year 2024 settled in 2025, Law No. 174/2024 replaced the previous 5-band scale (10%–50%) with a more gradual 10-band progressive scale running from 5% to 50%. The scale applies to self-employed workers (TCP), artists, intellectuals, journalists, usufruct holders, landholders and other individual producers. The exact bracket boundaries below should be confirmed against the published scale.  _(Law No. 174/2024)_
- **Annual minimum exempt amount (mínimo exento)** — 39,120 CUP (Annual minimum exempt amount)  _(Ley No. 174/2024 del Presupuesto del Estado)_
- **Progressive scale structure (2025)** — 10 brackets, from 5% on the first taxable band up to 50% on income exceeding 1,000,000 CUP  _([Ley No. 174/2024 del Presupuesto del Estado (http://www.cubadebate.cu/noticias/2025/01/04/conozca-sobre-la-nueva-escala-progresiva-para-la-declaracion-jurada-del-impuesto-sobre-ingresos-personales/)](http://www.cubadebate.cu/noticias/2025/01/04/conozca-sobre-la-nueva-escala-progresiva-para-la-declaracion-jurada-del-impuesto-sobre-ingresos-personales/))_
- **Bracket 1 rate** — 5 % (on the first 25,000 CUP of taxable income)  _(Ley No. 174/2024 del Presupuesto del Estado)_
- **Top bracket rate** — 50 % (on taxable income exceeding 1,000,000 CUP)  _(Ley No. 174/2024 del Presupuesto del Estado)_
- **Intermediate bracket rates (bands 2–9)** — Rates rise gradually between 5% and 50% across the eight intermediate bands; exact band boundaries to be confirmed against the published Ley 174/2024 scale % ((approx — confirm))  _(Ley No. 174/2024 del Presupuesto del Estado)_
- **MIPYME partners — personal income tax on dividends** — Progressive scale with a maximum marginal rate of 20% on dividends distributed to MIPYME partners (per DL93/2024 scale) % ((approx — confirm))  _([Decreto-Ley No. 93/2024 (https://www.mep.gob.cu/en/node/1381)](https://www.mep.gob.cu/en/node/1381))_
- **Deductible expenses** — Documented expenses for carrying on the activity, taxes paid relating to the activity, rental payments to authorized state entities, and restoration/preservation contributions are deducted from gross income before the scale applies  _(Ley No. 113 del Sistema Tributario)_
- **Annual filing deadline (Declaración Jurada)** — 30 April of the year following the fiscal year  _(Ley No. 113 del Sistema Tributario)_
- **Early-payment bonus** — 5% bonus (reduction) for paying the annual settlement before 28 February %  _([Decreto-Ley No. 93/2024 (https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/)](https://ivacalculator.com/cuba/impuestos-mipymes-empresas-privadas/))_
- **Advance payments** — Self-employed and individual taxpayers make periodic (monthly/quarterly) advance payments during the year, reconciled in the annual Declaración Jurada ((approx — confirm))  _(Ley No. 113 del Sistema Tributario)_
- **Non-resident taxation** — Non-residents are taxed only on Cuban-source income; employment income earned through Cuban entities is subject to withholding ((approx — confirm))  _(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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cu-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.