Cuba Personal Income Tax
Detailed personal income tax rates and rules for Cuba in 2026.
Income TaxCUP
Cuba imposes a progressive personal income tax with brackets from 0% to 50% under Law 113 (2012). Self-employed workers (cuentapropistas) must pay income tax on their net earnings. State employees earning salaries below the exempt threshold are not subject to income tax. The tax system applies to both Cuban residents and non-residents on Cuban-source income.
| Income Range (CUP) | Tax Rate |
|---|---|
| ₱0 – ₱10K | 0% |
| ₱10K – ₱20K | 15% |
| ₱20K – ₱30K | 20% |
| ₱30K – ₱50K | 30% |
| ₱50K+ | 50% |
Filing Deadline
April 30
Residency Rule
Cuba taxes residents on worldwide income and non-residents on Cuban-source income. Residency is based on domicile in Cuba.
How Cuba Income Tax compares
Cuba’s top personal income tax rate of 50% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and North America’s regional average of 24.4%.
Cuba
50%
North America average
24.4%
Global average
27.7%
