Cuba Capital Gains Tax
Detailed capital gains tax rates and rules for Cuba in 2026.
Capital GainsCUP
Cuba does not have a separate capital gains tax regime. Gains from asset sales may be incorporated into general income and taxed at applicable rates. Real estate transactions are subject to transfer taxes.
Standard Rate
0%
Exemptions
- Capital gains are generally not separately categorized under Cuban tax law
How Cuba Capital Gains compares
Cuba’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and North America’s regional average of 8.9%.
Cuba
0%
North America average
8.9%
Global average
13.8%
