🇨🇺 How tax works
in Cuba.
Resolución 271/2024 MFP (monthly × 12) · National income tax guide
The calculation, explained.
MFP Resolución 271/2024 scale for workers hired by cuenta-propia holders, monthly bands annualised ×12: exempt to CUP 3,260; then 3%/5%/7.5%/10%/15%/20% above CUP 30,000/month.
Applies to contracted private-sector workers under that resolution, not the separate self-employed annual scale or historical state-enterprise payroll treatment. Confirm later Gaceta updates.
Doctors: employment and independent practice
The Cuba comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · CUP
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 39,120 | 0.0% |
| 39,120 – 114,120 | 3.0% |
| 114,120 – 180,000 | 5.0% |
| 180,000 – 240,000 | 7.5% |
| 240,000 – 300,000 | 10.0% |
| 300,000 – 360,000 | 15.0% |
| Above 360,000 | 20.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to CUP 2,688,687.
- 1. Annual input
- CUP 2,688,687
- 2. Custom deductible expenses
- − CUP 0
- 3. Modeled allowance / base deduction
- − CUP 0
- 4. Modeled taxable base
- CUP 2,688,687
| Taxed portion | Rate | Tax |
|---|---|---|
| CUP 39,120 | 0.0% | CUP 0 |
| CUP 75,000 | 3.0% | CUP 2,250 |
| CUP 65,880 | 5.0% | CUP 3,294 |
| CUP 60,000 | 7.5% | CUP 4,500 |
| CUP 60,000 | 10.0% | CUP 6,000 |
| CUP 60,000 | 15.0% | CUP 9,000 |
| CUP 2,328,687 | 20.0% | CUP 465,737 |
- 5. Modeled tax credits (capped at tax due)
- − CUP 0
- 6. Included additional tax
- CUP 0
- 7. Income tax
- CUP 490,781
- Effective rate = tax ÷ annual input
- 18.3%
- After income tax, before other deductions
- CUP 2,197,906
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.