Taxes & Law
ONAT and the tax framework: limited relevance for short visits; overview of sales/income tax and TCP — with sources.
Updated: Research as of: November 2026
Tax system – overview
- Authority: ONAT.
- Tourists without Cuban income or local business usually file no ongoing ONAT return — status and activity matter.
- Anyone operating locally (authorized TCP/MSME) enters the Cuban system.
- Double tax treaties: depend on your home country.
TCP & sales tax
Per MEP/MFP on the TCP General Regime: monthly sales/services tax at 10% of revenue and an advance on personal income tax (sources: 5% monthly), with an annual return. A Simplified Regime exists for authorized cases.
- Authorization decides whether a foreigner may operate — separate from the tourist visa.
- Rates change by regulation — check ONAT/MFP.
Foreigners & residence
Technical summaries: resident individuals are taxed on worldwide income; non-residents on Cuban-source income (often flat rates). Foreigners generally have similar rights/duties unless otherwise provided. Details: ONAT / Tax System Law.
- Short tourism without local income: usually no income-tax filing.
- With residence, rentals or a business: consult ONAT and an accountant.
Practice for newcomers
- Tourist visa ≠ tax residence ≠ work permit.
- Keep insurance and lodging separate from tax questions.
- Clarify legal status before earning locally.
Sources
Disclaimer: This page is for general guidance only and is not legal, tax or immigration advice. Rules and prices change — verify with official sources.