CU · Americas · CUC
Cuba
Tax rates
Income Tax
50%
Top rate, progressive scale
Corporate Tax
35%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
No verified data yet for: VAT, Capital Gains Tax, Crypto Tax, Wealth Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Cuba using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| CUC 0 | 5% |
| CUC 25,000 | 10% |
| CUC 50,000 | 15% |
| CUC 100,000 | 20% |
| CUC 200,000 | 25% |
| CUC 350,000 | 30% |
| CUC 500,000 | 35% |
| CUC 650,000 | 40% |
| CUC 800,000 | 45% |
| CUC 1,000,000 | 50% |
Scale for income earned in 2025 and declared in 2026, expressed in Cuban pesos (CUP); the law states it is in force from 1 January to 31 December 2026. The same 10-band scale, unchanged, was first set for 2024 income by the prior year's budget law.
Cuba's personal income tax follows a progressive scale that, for 2025, was extended from gratification recipients to all taxpayers; it runs 10 brackets from 5% (on the first CUP 25,000 of taxable income) up to 50% on the bracket above CUP 1,000,000, applied after a CUP 39,120 annual exemption.