AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Americas

Cuba

Cuba's tax system applies to self-employed and private-sector workers; state-employed workers face limited direct tax. Foreign investment has a separate regime.

Personal income tax

15–50%
Top marginal rate / range

Corporate tax

35%
Standard rate

VAT / Sales tax

No standard VAT
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • NoteState employees often exempt from PIT
  • Foreign investorsSeparate regime
Official Tax Authority Oficina Nacional de Administración Tributaria
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Cuba's official tax authority (linked above) or a qualified tax professional before making any decision.