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Cuba Self-Employment Tax Calculator 2026

Last updated: January 2026

Self-employment (cuentapropista) taxes in Cuba for 2026 are based on the activity type rather than progressive brackets, administered by ONAT (Oficina Nacional de Administración Tributaria). Tax rates range from 10% to 50% depending on the licensed activity category. Common rates: food services 40-50%, transportation 30-40%, accommodation rental 20-30%, personal services 10-20%. Cuentapropistas must also pay social security contributions (pension) and a workforce tax if they have employees. Cuba uses the Cuban peso (CUP). The tax system requires monthly advance payments based on estimated income, with an annual reconciliation. Deductible expenses vary by activity category — ONAT publishes approved deduction percentages for each licensed activity.

Opcional. Si no se especifica, se usa el mínimo de 2,000 CUP.

Base legal: Ley 113 del Sistema Tributario, Resolución 345/2021 (ONAT). Las tasas varían según el tipo de actividad. La seguridad social es obligatoria al 20% sobre la base seleccionada (mínimo 2,000 CUP/mes).

FAQ

What are the cuentapropista tax rates in Cuba?
Cuba uses activity-based rates rather than progressive brackets: food services 40-50%, transportation 30-40%, accommodation (casa particular) 20-30%, personal services 10-20%, professional services 15-25%. Rates are set by ONAT for each licensed activity.
How do cuentapropistas pay taxes in Cuba?
Cuentapropistas make monthly advance tax payments based on estimated income, using ONAT-approved forms. An annual reconciliation (declaración jurada) determines the final tax liability. The fiscal year is January to December. Payments are made at bank branches.
What expenses can cuentapropistas deduct?
ONAT publishes approved expense deduction percentages for each activity category. Common deductions include: raw materials, supplies, utilities, rent, employee wages, and maintenance. Deductions typically range from 20% to 40% of gross income depending on the activity.
Do cuentapropistas pay social security in Cuba?
Yes. Cuentapropistas must contribute to social security (pension system) based on a chosen income base. They also pay a workforce tax (impuesto por la utilización de la fuerza de trabajo) if they employ others. Social security ensures access to retirement pensions.
What is ONAT and what does it do?
ONAT (Oficina Nacional de Administración Tributaria) is Cuba's national tax administration office. It sets tax rates for each cuentapropista activity, processes tax declarations, issues tax IDs, and enforces compliance. All self-employed workers must register with ONAT.
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