Cuba Corporate Income Tax
Detailed corporate income tax rates and rules for Cuba in 2026.
Corporate TaxCUP
Cuba imposes a 35% corporate income tax on entities operating in the country. Joint ventures with foreign investors and companies in the Mariel Special Development Zone may benefit from reduced rates and tax holidays. Small and medium private enterprises (MiPymes, legalized in 2021) are subject to income tax with potential incentives.
Standard Rate
35%
How Cuba Corporate Tax compares
Cuba’s corporate tax rate of 35% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Cuba
35%
North America average
22.3%
Global average
22.2%
