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

# Cuba Tax Overview

## Cuba Tax Overview

## Cuba tax system at a glance (2025)

Cuba's tax system is governed by Law No. 113 of 2012 (Ley del Sistema Tributario), with annual adjustments enacted through the State Budget Law — Law No. 174/2024 for fiscal year 2025. Tax is administered by ONAT (Oficina Nacional de Administración Tributaria) under the Ministry of Finance and Prices (MFP). Cuba has no value-added tax; it instead levies a sales tax and a services tax.

- **Tax year** — Calendar year (1 January – 31 December)  _(Ley No. 113 del Sistema Tributario)_
- **Currency** — Cuban peso (CUP)  _(Banco Central de Cuba)_
- **Tax authority** — ONAT (Oficina Nacional de Administración Tributaria), under the Ministry of Finance and Prices (MFP)  _([Ley No. 113 del Sistema Tributario](https://www.mep.gob.cu))_
- **Core tax statute** — Law No. 113 of 2012 (Ley del Sistema Tributario), amended annually by the State Budget Law (Ley No. 174/2024 for 2025)  _(Ley No. 113 del Sistema Tributario; Ley No. 174/2024 del Presupuesto del Estado)_
- **Residence / taxation basis** — Residents are taxed on worldwide income; non-residents are taxed on Cuban-source income. Self-employed (TCP), MIPYME partners and other individuals file an annual sworn declaration (Declaración Jurada). ((approx — confirm))  _(Ley No. 113 del Sistema Tributario)_
- **Headline personal income tax rate** — Progressive 5% to 50% (10-band scale) on annual taxable income for fiscal year 2024 settled in 2025 %  _([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/))_
- **Headline corporate income tax rate** — 35% on net profits (Impuesto sobre Utilidades) %  _(Ley No. 113 del Sistema Tributario)_
- **VAT / GST** — No VAT. Cuba levies a sales tax (Impuesto sobre las Ventas) and a services tax (Impuesto sobre los Servicios) instead.  _(Ley No. 113 del Sistema Tributario)_
- **Annual personal/individual filing deadline** — 30 April of the year following the fiscal year (Declaración Jurada)  _([Ley No. 113 del Sistema Tributario](https://aemprezar.wordpress.com/2025/02/19/impuesto-sobre-ingresos-personales-en-cuba-2025/))_
- **Minimum exempt amount (mínimo exento)** — 39,120 CUP per year (annual personal tax-free threshold for self-employed/individual filers) CUP  _(Ley No. 174/2024 del Presupuesto del Estado)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cu-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.