Caribbean & Atlantic
Cuba tax rates 2026
A state-dominated economy with progressive personal tax to 50% and a 35% corporate rate. Foreign investment operates under a separate 1995 and 2014 investment law regime.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 50%Progressive bands rising to 50% on higher income for self-employed and private-sector workers. |
|---|---|
| Corporate income | 35% |
| Capital gains | Included in ordinary income. |
| VAT / Sales tax | None |
| Dividends (WHT) | 0% |
| Interest (WHT) | 0% |
| Royalties (WHT) | 0% |
| Social security (employee) | 5% |
| Social security (employer) | 14% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on land and vacant lots. |
| Other | Foreign investment enterprises under Law 118 receive a reduced 15% profits tax and an 8-year exemption for joint ventures. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Foreign Investment Law 118: 15% profits tax with an initial 8-year exemption for qualifying joint ventures
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.