iCalculator™ CU"Informing, Educating, Saving Money and Time in Cuba"
CU Tax 2021

Cuba Tax Tables 2021 - Tax Rates and Thresholds in Cuba

Rate and Share, Show you Care 😊 Your feedback and support helps us keep this resource FREE for all to use, thank you.
[ 29 Votes ]

This page contains the tax table information used for the calculation of tax and payroll deductions in Cuba in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ CU, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Cuba or would like to add to or suggest amendments to the information herein then please contact us.

Cuba Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Cuba are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Cuba Tax Calculator 2021.

Cuba Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from ₱ 0.000.00to ₱ 10,000.00
20%Income from ₱ 10,000.01 to ₱ 20,000.00
30%Income from ₱ 20,000.01 to ₱ 30,000.00
40%Income from ₱ 30,000.01 to ₱ 50,000.00
50%Income from ₱ 50,000.01 and above
Cuba Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from ₱ 0.000.00to ₱ 10,000.00
20%Income from ₱ 10,000.01 to ₱ 20,000.00
30%Income from ₱ 20,000.01 to ₱ 30,000.00
40%Income from ₱ 30,000.01 to ₱ 50,000.00
50%Income from ₱ 50,000.01 and above

In Cuba, the concept of social security deductions and their treatment for taxable income calculations differs from market economies. Given Cuba's socialist economic system, the majority of the workforce is employed by the state and typically does not engage in traditional personal income tax calculations as seen in other countries. For those in the private sector or involved in foreign businesses where personal income tax is applicable, social security contributions are generally not a separate deductible item in the taxable income calculation. This is because the taxation system and social security funding mechanisms are structured differently, aligning with the country's overarching economic and social policies.

Cuba Social Security and Payroll Deduction Rates in 2021

In Cuba, the social security system is largely state-funded and integral to its socialist structure. The system encompasses contributions from both state-employed workers and those in the growing private sector. These contributions fund a variety of social welfare programs designed to provide support and benefits to the Cuban population.

Cuba Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security14.5%5%19.5%
Cuba Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Securityn/an/an/an/a

Historic Tax Tables supported for Cuba

The following tax tables are supported by iCalculator™ CU as part of the suite of free tax tools we provide for Cuba.