Cuba

Caribbean · CU · 8 treaties

Tax profile

Common questions

What type of tax system does Cuba have?

Cuba operates under a worldwide tax system.

Are there capital gains taxes in Cuba?

Capital gains tax in Cuba is 0%.

Does Cuba have a dividend withholding tax?

Cuba does not apply a dividend withholding tax, with a rate of 0%.

What makes you a tax resident — and how hard it is to stop being one.

• having permanent residence in Cuba (residencia permanente en el territorio nacional)
• being present in Cuba for more than 183 days in a calendar year
• having the center of economic interests in Cuba (centro de intereses económicos en el territorio nacional)

Tax residency is based on permanent residence/domicile, day count, or economic center, so simply dropping below 183 days may not suffice if you keep your permanent residence or main economic interests in Cuba; cutting those ties generally ends residency without a multi‑year tail or explicit exit tax.

Source: Oficina Nacional de Administración Tributaria (ONAT) / OECD tax residency portal entry for Cuba

Tax treaty network (8)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.