Cuba VAT / Sales Tax
Detailed vat / sales tax rates and rules for Cuba in 2026.
VAT / Sales TaxCUP
Cuba levies a 10% sales tax on goods and services. The tax system is less developed than VAT systems in other countries. Basic goods distributed through the state rationing system are subsidized and effectively tax-free. A special tax on products and services applies to alcohol, tobacco, and luxury goods at higher rates.
Standard Rate
10%
Registration Threshold
All businesses must register
Reduced Rates
0% — Basic food items from the state rationing system (libreta)
How Cuba VAT / Sales Tax compares
Cuba’s standard VAT / sales tax rate of 10% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.
Cuba
10%
North America average
10.4%
Global average
13.7%
