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This may take a few seconds the first time. That is normal.
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Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Caribbean
Lucky Nomads World Index
50.12 / 100
Global rank
=215
Corporate tax
35%
Personal tax
50%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for resident companies under Ley 113/2012. Cuban-resident entities are taxed on global income with no general foreign branch exemption. Wholly foreign-owned subsidiaries (EFCE) follow the general regime unless established in the Mariel Special Development Zone. Cuba has not adopted OECD Pillar Two domestically. US sanctions under the Helms-Burton Act create substantial extraterritorial litigation risk for investors with US nexus.
Flat 35% headline rate on resident companies and foreign companies with a permanent establishment in Cuba under Ley 113/2012. Foreign companies without a permanent establishment are taxed at 4% on Cuban-source income without deductions. Joint ventures and AEI partners under Ley 118/2014 benefit from an 8-year tax holiday then a reduced 15% rate. ZED Mariel concessionaires enjoy a 10-year tax holiday followed by a 12% rate.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide income basis for Cuban citizens and foreign nationals with permanent residence under Article 27 Ley 113/2012. The Cuban tax residency threshold is 183 days within a calendar year. Non-residents and temporary residents are taxed only on Cuban-source income, typically at the 15% flat withholding rate. Foreign-source income earned by permanent residents is taxable with limited unilateral relief and a narrow treaty network.
Progressive 0% to 50%. Top 50% rate applies on annual chargeable income exceeding under Article 21 Ley 113/2012. Brackets: 15% up to , 20% to , 30% to , 40% to , 50% above. Foreign workers without permanent residence are subject to a 15% flat withholding tax on salary and bonuses under Resolución MFP 21/2013, applicable to the foreign investment sector since April 2017 outside ZED Mariel.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Régime fiscal spécial sous Loi 118/2014 d'Investissement Étranger applicable aux Empresas Mixtas (joint-ventures) et aux parties d'un Contrato de…
Régime fiscal spécial applicable aux concessionnaires et usagers de la Zona Especial de Desarrollo Mariel (ZED Mariel), zone franche de 465,4 km²…
You either qualify for Cuba's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Cuba. Saved on your device.
Not currently available
Available
Not currently available
Cuba lists several residency and mobility routes across residence by investment, work (employer sponsored), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Residencia de Inmobiliaria (Real Estate Residence)
Employer-linked permits and skilled employment passes for hired professionals.
Residencia Temporal (por trabajo o negocios)
Spouse, dependant, and family reunion style permits.
Residencia Permanente
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Cuba.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Cuba lands, and opens the complete ranked shortlist across every scoring dimension.
Caribbean
Lucky Nomads World Index
50.12 / 100
Global rank
=215
Corporate tax
35%
Personal tax
50%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for resident companies under Ley 113/2012. Cuban-resident entities are taxed on global income with no general foreign branch exemption. Wholly foreign-owned subsidiaries (EFCE) follow the general regime unless established in the Mariel Special Development Zone. Cuba has not adopted OECD Pillar Two domestically. US sanctions under the Helms-Burton Act create substantial extraterritorial litigation risk for investors with US nexus.
Flat 35% headline rate on resident companies and foreign companies with a permanent establishment in Cuba under Ley 113/2012. Foreign companies without a permanent establishment are taxed at 4% on Cuban-source income without deductions. Joint ventures and AEI partners under Ley 118/2014 benefit from an 8-year tax holiday then a reduced 15% rate. ZED Mariel concessionaires enjoy a 10-year tax holiday followed by a 12% rate.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide income basis for Cuban citizens and foreign nationals with permanent residence under Article 27 Ley 113/2012. The Cuban tax residency threshold is 183 days within a calendar year. Non-residents and temporary residents are taxed only on Cuban-source income, typically at the 15% flat withholding rate. Foreign-source income earned by permanent residents is taxable with limited unilateral relief and a narrow treaty network.
Progressive 0% to 50%. Top 50% rate applies on annual chargeable income exceeding under Article 21 Ley 113/2012. Brackets: 15% up to , 20% to , 30% to , 40% to , 50% above. Foreign workers without permanent residence are subject to a 15% flat withholding tax on salary and bonuses under Resolución MFP 21/2013, applicable to the foreign investment sector since April 2017 outside ZED Mariel.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Régime fiscal spécial sous Loi 118/2014 d'Investissement Étranger applicable aux Empresas Mixtas (joint-ventures) et aux parties d'un Contrato de…
Régime fiscal spécial applicable aux concessionnaires et usagers de la Zona Especial de Desarrollo Mariel (ZED Mariel), zone franche de 465,4 km²…
You either qualify for Cuba's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Cuba. Saved on your device.
Not currently available
Available
Not currently available
Cuba lists several residency and mobility routes across residence by investment, work (employer sponsored), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Residencia de Inmobiliaria (Real Estate Residence)
Employer-linked permits and skilled employment passes for hired professionals.
Residencia Temporal (por trabajo o negocios)
Spouse, dependant, and family reunion style permits.
Residencia Permanente
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Cuba.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Cuba lands, and opens the complete ranked shortlist across every scoring dimension.