Cuba Sales & Services Tax Calculator
Determine Cuban statutory 10% sales tax (Impuesto sobre las Ventas) and 10% services tax (Impuesto sobre los Servicios) forward from net price or reverse-calculate from tax-inclusive retail totals under ONAT Ley 113 in CUP and USD.
Invoice Price & Tax Classification
Invoice Breakdown & Tax Settlement
Businesses must remit all collected sales and services taxes to ONAT by the 20th of the following month via electronic tax portal or commercial banks.
Statutory Executive Summary: Cuban Sales & Services Tax Code
Under Title III and Title IV of Cuba's Tax System Act (Ley No. 113), indirect consumption taxes operate with nationwide standardization:
- 10% Retail Sales Tax: Applied universally to consumer merchandise sold across state commercial stores, private MIPYMES, and retail self-employed merchants.
- 10% Commercial Services Tax: Applied to commercial gastronomy, private restaurants (paladares), recreational venues, vehicle repairs, and residential rentals.
- Exempt Essentials (0%): Food items distributed through the state regulated family basket (bodega), prescription pharmaceuticals, medical equipment, and direct exports are completely zero-rated.
- Reverse Extraction Mechanism: In retail settings displaying tax-inclusive gross prices, the taxable net base equals the gross total divided by 1.10.
Comparative Matrix: Cuban Indirect Tax Rates, Eligible Products & Formulas
Official statutory breakdown under Ley No. 113 (Titles III & IV) and Ministry of Finance and Prices regulations.
| Tax Classification | Statutory Rate | Eligible Activities & Commodities | Forward Formula | Reverse Extraction |
|---|---|---|---|---|
| Retail Sales Tax | 10.0% | Consumer goods, retail merchandise, electronics, hardware | Net × 1.10 | Gross ÷ 1.10 |
| Commercial Services Tax | 10.0% | Restaurants, cafes, lodging, transport, repairs, personal care | Net × 1.10 | Gross ÷ 1.10 |
| Wholesale Commercial Rate | 5.0% | B2B wholesale deliveries, distributor sales to MIPYMES | Net × 1.05 | Gross ÷ 1.05 |
| Agricultural Primary Rate | 2.0% | Unprocessed produce, raw milk, agricultural cooperatives | Net × 1.02 | Gross ÷ 1.02 |
| Zero-Rated Exempt | 0.0% | Regulated family basket, pharmaceuticals, exports, textbooks | Net × 1.00 | Gross = Net (0% tax) |
Frequently Asked Questions: Cuban Sales & Services Taxation
What is the standard sales tax rate in Cuba?
Under Title III of Ley No. 113 del Sistema Tributario, the standard retail sales tax (Impuesto sobre las Ventas) is 10.0%, levied on the commercial sale of consumer goods by state stores, MIPYMES, and self-employed retailers.
What is the tax rate on commercial services (gastronomy, dining, lodging)?
Under Title IV of Ley No. 113, commercial services including restaurants, food preparation (paladares), passenger transport, personal repair services, and accommodation are subject to a statutory 10.0% Services Tax (Impuesto sobre los Servicios).
Which goods and services are completely exempt from sales tax in Cuba?
Exemptions include subsidized rationed goods (canasta basica familiar), prescription pharmaceuticals and medical supplies, direct exports, books and educational materials, and public transportation services.
How is sales tax extracted from a gross retail price (reverse calculation)?
To extract 10% tax from a gross price inclusive of tax, divide the total price by 1.10 to find the net taxable base, and subtract the net base from the gross total (equivalent to multiplying the gross price by 1/11 = 9.0909%).
When must businesses declare and remit sales and services taxes to ONAT?
Businesses must submit their monthly indirect tax return and settle collected taxes within the first twenty (20) calendar days following the end of each operational month via electronic banking or bank branches.
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & Caribbean Trade Specialist
Specialist in Cuban indirect consumption taxes, retail and wholesale fiscalization, and commercial invoicing regulations 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.