Cuba Property & Vehicle Transfer Tax Calculator
Determine statutory conveyance taxes (4% buyer transmission tax, 4% seller income tax), motor vehicle conveyance levies, and notary fiscal stamps (sellos del timbre) under ONAT regulations in CUP and USD.
Transaction Value & Asset Classification
Total Conveyance Taxes & Notary Breakdown
Under Ley 113, both parties must pay their respective 4% taxes within 30 calendar days at any branch of Banco Metropolitano, BANDEC, or BPA using tax model 04.
Statutory Executive Summary: Cuban Property Conveyance Tax Law
Under Title VI and Title VII of Cuba's Tax System Act (Ley No. 113), property transfers are taxed under strict statutory reciprocity:
- Buyer's Transmission Tax (4.0%): Paid by the acquiring party (purchaser) on the declared sale price or the minimum referential cadastral value established by ONAT.
- Seller's Personal Income Tax (4.0%): Paid by the transferring party (vendor) on the gross proceeds realized from the disposition of the real property or vehicle.
- Combined 8% Tax Burden: Commercial real estate and motor vehicle sales involve a cumulative 8% fiscal contribution to the national budget, payable within 30 calendar days.
- Family Donations: Donating property to direct relatives (children, parents, spouse) incurs only the 4% transmission tax paid by the beneficiary, while the donor is fully exempt from income tax.
Comparative Matrix: Cuban Asset Transfer Categories, Tax Rates & Stamp Requirements
Official breakdown under Ley No. 113 (Titles VI & VII) and Ministry of Justice regulations.
| Conveyance Type | Buyer Tax (Transmision) | Seller Tax (Ingresos) | Combined Tax Rate | Fiscal Stamps (Sellos) | Statutory Payment Window |
|---|---|---|---|---|---|
| Home Purchase / Sale | 4.0% | 4.0% | 8.0% | 250 – 500 CUP | 30 Calendar Days |
| Motor Vehicle Sale | 4.0% | 4.0% | 8.0% | 100 – 250 CUP | 30 Calendar Days |
| Family Gift / Donation | 4.0% | 0.0% (Exempt) | 4.0% | 100 – 250 CUP | 30 Calendar Days |
| Commercial Lease Assignment | 4.0% | 4.0% | 8.0% | 250 – 500 CUP | 30 Calendar Days |
Frequently Asked Questions: Cuban Property & Vehicle Transfer Taxation
What is the statutory tax rate on buying and selling homes in Cuba?
Under Title VI of Ley No. 113 del Sistema Tributario, real estate transactions are subject to a combined 8% tax rate: the buyer pays a 4% Asset Transmission Tax (Impuesto sobre la Transmision de Bienes), and the seller pays a 4% Personal Income Tax on the sale proceeds.
What are the tax obligations when selling a motor vehicle in Cuba?
Like real estate, motor vehicle sales incur a 4% transmission tax paid by the buyer and a 4% income tax paid by the seller, assessed either on the declared deed price or the minimum referential valuation established by ONAT and MINJUS.
How does taxation apply to property donations between family members?
In a gratuitous donation (donacion) between close relatives (spouses, parents, children, siblings), the recipient pays the 4% transmission tax on the statutory cadastral value, while the grantor (donor) is completely exempt from income tax since no commercial gain occurred.
What are the notary deed stamps (sellos del timbre) required for registration?
Under Title VII of Ley 113 (Impuesto sobre Documentos), fiscal revenue stamps ranging between 100 CUP and 500 CUP must be affixed to the public notary deed (escritura publica) and an additional 100 CUP to 200 CUP stamp for inscription in the Land Registry (Registro de la Propiedad).
Within what deadline must transfer taxes be settled with ONAT?
Both buyer and seller must pay their respective 4% taxes at an authorized branch of Banco Metropolitano, BANDEC, or BPA within thirty (30) calendar days following the execution of the public deed before the Notary.
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & Caribbean Property Specialist
Specialist in Cuban property rights conveyance, Notaría Publica fee schedules under the Ministry of Justice (MINJUS), and asset transmission tax compliance under ONAT Ley No. 113.
📊 Tabla de Liquidacion Tributaria y Seguridad Social ONAT Cuba
| Statutory Component / Legal Deduction Item | Calculated Amount (CUP) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 CUP |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Cuban ONAT & Ministry of Labor and Social Security Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.