Key takeaways
- Cuba's tax system is set by Law 113 of 2012 (Tax System Law). Most foreigners who live in Cuba do so as temporary or permanent residents approved by the immigration authorities, often through marriage, employment with a foreign entity or study.
- Personal income tax applies mainly to income from work and activities in Cuba, including the self-employed (trabajadores por cuenta propia), at progressive rates. Rules for foreigners' foreign income are not clearly published.
- US persons face US sanctions rules on transactions with Cuba, and Cuba has a very small treaty network. Get specialist advice before any move.
Last reviewed: October 2026
Cuba is rarely a tax-planning destination, but people move there for family, work or retirement. This guide sets out what is publicly known about residence and taxation in 2026 and flags clearly what needs confirmation.
Cuba – key facts (2026)
| Item | Rule |
|---|---|
| Tax framework | Law 113/2012 (Tax System Law); annual budget laws |
| Tax authority | ONAT (Oficina Nacional de Administración Tributaria) |
| Personal income tax | Progressive on income from work and self-employment |
| Immigration | Temporary or permanent residence via the immigration directorate |
| Tax treaties | Very few in force |
| US persons | Subject to US sanctions (OFAC) restrictions |
Residence in practice
For foreigners, the starting point is immigration status:
- Permanent residence – mainly for spouses or relatives of Cuban citizens.
- Temporary residence – linked to work for a foreign company's office or a joint venture, to study, or to other approved purposes.
Once resident and earning income in Cuba, you deal with ONAT for registration and annual returns where required. Employees of foreign entities often have tax handled through the employing agency.
What to check before moving
- Your home country's departure rules – Cuba's limited treaty network means double taxation relief often depends on your home country's unilateral rules.
- Banking access – international transfers can be complex. US-linked banks and cards are restricted.
- Sanctions – US citizens and residents must comply with OFAC regulations.
Example: A Spanish retiree marries a Cuban citizen and obtains permanent residence in Havana. Spain and Cuba have a double tax treaty (signed in 1999), so its pension articles decide which country may tax his Spanish pension; how Cuba treats any other foreign-source income should be confirmed with ONAT.
Frequently asked questions
Can foreigners become residents of Cuba?
Yes, mainly through marriage to a Cuban citizen, family ties, or work for an approved foreign entity, via the Cuban immigration authorities.
Does Cuba tax foreign income?
Published rules focus on income from work and activities in Cuba. The treatment of foreign income for resident foreigners should be confirmed with ONAT.
Can US citizens move to Cuba for tax reasons?
US citizens remain taxable in the US on worldwide income and are subject to US sanctions rules on Cuba.
Related guides
Sources
- Law 113/2012, Ley del Sistema Tributario (Gaceta Oficial de la República de Cuba)
- ONAT (onat.gob.cu); US Treasury OFAC – Cuba sanctions programme
This guide is general information, not personalised tax or immigration advice.
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