When You Become a Cuban Tax Resident
Cuba does not count your days. The personal income tax law divides taxpayers by migration status, not by presence: a foreigner with permanent residence in the national territory is taxed on income whatever country it came from, and a foreigner without it is taxed only on income obtained or generated in Cuba, at a flat fifteen per cent on the gross with no deduction of any kind and no annual return. There is no hundred-and-eighty-three-day rule in the statute, no centre-of-vital-interests test, and no definition of permanent residence in the tax law's own glossary: the term is the migration law's and the tax law borrows it whole. The practical consequence is unusual. Worldwide taxation in Cuba is something you apply for, wait a year for and pay a thousand dollars towards, rather than something that happens to you by staying too long.
At a glance
- Test for worldwide taxation
- Permanent residence, not days
- Day-count rule
- None in the tax law
- Non-permanent resident, Cuban-source income
- 15 %, no deductions
- Permanent resident
- Worldwide income, progressive scale
- Annual tax-free minimum
- CUP 39 120.00
Ley 113 art. 22, as substituted by Decreto-Ley 21 of 24 November 2020. The same amount is the annual exempt minimum for the partners of micro, small and medium enterprises under art. 26(2).
- Top rate
- 50 % above CUP 50 000.00 of annual taxable income
Ley 113 art. 26(1). The scale runs 15 % to 10 000.00, 20 % to 20 000.00, 30 % to 30 000.00, 40 % to 50 000.00 and 50 % above, in Cuban pesos of annual taxable income.
- Return and payment
- Before 30 April of the following year
Ley 113 art. 35. The return is compulsory even for a taxpayer expressly exempted from payment by resolution of the Minister of Finance and Prices.
- Return required of a non-permanent resident
- No
- Income from an individual employment contract abroad
- 4 % for permanent residents
Requirements
- Worldwide income taxation applies to natural persons, Cuban and foreign, with permanent residence in the national territory
- Those without permanent residence are taxed on income obtained or generated in the national territory only
- Non-permanent residents pay fifteen per cent on the total of that income, without deductions
- Non-permanent residents are excepted from filing the sworn return
- Permanent residents file the sworn return and settle the tax before 30 April of the following year
In detail
The status is the test
Article 19 of the tax law divides the world in two and the line is a migration classification. Natural persons with permanent residence in the national territory, Cuban or foreign, are taxed on income whatever its country of origin. Natural persons without it are taxed on what they obtain or generate in Cuba. Nothing in the article refers to days, to a habitual abode, to a centre of economic interests or to any of the tests that do this work elsewhere. There is no equivalent of the hundred-and-eighty-three-day rule, and nothing to import one from: the tax law's glossary defines three terms and permanent residence is not among them.
Fifteen per cent, on the gross, with nothing to file
The non-resident side is unusually simple and unusually blunt. The taxable base is the total of income obtained in Cuba with no deduction at all - article 25 says so in those words - and article 27 charges fifteen per cent of that total. Article 36 then excepts non-permanent residents from filing the sworn return altogether. A foreign consultant paid for work done in Cuba is taxed on the receipt rather than on the profit, and does not file.
The permanent resident is taxed like a Cuban
On the other side the progressive scale applies: fifteen per cent on the first ten thousand pesos of annual taxable income, rising to fifty per cent above fifty thousand, after an annual tax-free minimum of 39 120.00 Cuban pesos. The constitutional basis is article 91(c), which places resident foreigners on the same footing as Cubans in the obligation to contribute to public expenditure in the manner and amount the law establishes. One provision cuts specifically at the mobile: a permanent resident's income from an individual employment contract abroad is charged at four per cent of the whole, with no deduction except commissions paid to the Cuban entity that arranged it.
Two concepts that look alike and are not
The migration regulation has its own hundred-and-eighty-day figure, and it is tempting to read it as a tax rule. It is not. Effective migratory residence is determined where a person accumulates more than a hundred and eighty natural days in the country over the preceding year, and its consequence is whether a resident keeps their classification, whether a permanent residence is cancelled, and whether an applicant can be certified as settled. The tax law never mentions it. Counting a hundred and eighty-one days in Havana does not make anyone a Cuban taxpayer on worldwide income; holding permanent residence does.
Country-level policy
On 5 May 2026 the Gaceta Oficial published, in a single ordinary edition, three laws and three subordinate instruments that replace Cuban migration, foreigners and citizenship law entirely: Ley 171 de Migración, Ley 172 de Ciudadanía, Ley 173 de Extranjería, their two regulations and the Citizenship Register regulation. Every one of them states that it enters into force one hundred and eighty days after publication, which is 1 November 2026. Until that day the law in force is Ley 1312 of 1976 as amended, Ley 1313 of 1976 and Decreto-Ley 352 of 2017, all of which the new laws repeal. This is not an inference: a decree-law of April 2026 says in its own recitals that Ley 1312 is still in application and that Ley 171's commencement is a hundred and eighty days away, which is why it had to legislate separately.
Cuba publishes in a single official gazette and an instrument carries the gazette's identifier as part of its name: GOC-2026-290-O39 is the Migration Law, and the O39 is edition thirty-nine of the ordinary series. There are three series. An edición ordinaria is the regular run; an edición extraordinaria is used when something cannot wait, and the two series number separately, so Ordinaria 39 and Extraordinaria 60 both appeared on 5 May 2026. The third series is what makes consolidated Cuban law readable at all: an edición especial reprints a single instrument anotada y concordada, with the amendments worked in and a footnote under each amended article naming the instrument that changed it. That is where a consolidation date comes from here - the day the special edition was published - and never from the name of the edition.
Cuban migration law has a concept with no equivalent in the other countries covered here, and almost every rule about foreigners touches it. Effective migratory residence is the condition of having accumulated, over the preceding year, most of your time in the national territory; the migration directorate determines it on its own motion at more than a hundred and eighty natural days. Someone short of that can apply to have it recognised instead, on more than a hundred and twenty days of physical presence plus other acts showing an intention to live there - a Cuban spouse, paid work, an investment, a home, a regularly operated Cuban bank account, tax compliance. It decides whether a Cuban spouse can support a residence application, whether five years of residence count towards permanent residence, whether permanent residence survives, and who the character references for naturalisation may be.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«Los extranjeros residentes en el territorio de la República se equiparan a los cubanos: a) en la protección de sus personas y bienes; b) en la obligación de observar la Constitución y demás normas jurídicas; c) en la obligación de contribuir a la financiación de los gastos públicos en la forma y la cuantía que la ley establece;»Our translation - not official
Foreigners resident in the territory of the Republic are placed on the same footing as Cubans: a) in the protection of their persons and property; b) in the obligation to observe the Constitution and other legal rules; c) in the obligation to contribute to the financing of public expenditure in the manner and amount established by law;
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«Son sujetos de este Impuesto las personas naturales cubanas y extranjeras con residencia permanente en el territorio nacional, por los ingresos obtenidos cualquiera que sea el país de origen de estos ingresos. Además, son sujetos de este Impuesto las personas naturales cubanas y extranjeras que no tengan residencia permanente en la República de Cuba, por los ingresos que obtengan o generen en el territorio nacional.»Our translation - not official
Subject to this Tax are natural persons, Cuban and foreign, with permanent residence in the national territory, in respect of income obtained whatever the country of origin of that income. Also subject to this Tax are natural persons, Cuban and foreign, who do not have permanent residence in the Republic of Cuba, in respect of income they obtain or generate in the national territory.
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«La base imponible para las personas naturales cubanas y extranjeras no residentes permanentes en la República de Cuba se determina por el total de los ingresos obtenidos en el territorio nacional, sin deducción alguna.»Our translation - not official
The taxable base for natural persons, Cuban and foreign, not permanently resident in the Republic of Cuba is determined by the total of the income obtained in the national territory, without any deduction.
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«Las personas naturales cubanas y extranjeras no residentes permanentes en la República de Cuba, que obtengan o generen ingresos en el territorio nacional, pagan sobre el total de estos ingresos, un quince por ciento (15 %) por concepto de este Impuesto.»Our translation - not official
Natural persons, Cuban and foreign, not permanently resident in the Republic of Cuba, who obtain or generate income in the national territory, pay fifteen per cent (15 %) of the total of that income by way of this Tax.
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«Se establece como mínimo exento anual sobre los ingresos gravados que conforman la base imponible de este Impuesto, la cuantía de treinta y nueve mil ciento veinte pesos cubanos (39 120.00 CUP).»Our translation - not official
An annual tax-free minimum is established on the taxable income making up the base of this Tax in the amount of thirty-nine thousand one hundred and twenty Cuban pesos (39 120.00 CUP).
Introduced by Decreto-Ley 21 of 24 November 2020, as the concorded edition records beneath the article.
Read it at the sourceAbout this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«El exceso de 50 000.00 50 %»Our translation - not official
In excess of 50 000.00 50 %
The top band of the progressive scale in article 26(1), quoted as the table prints it. The scale runs 15 % up to 10 000.00, 20 % to 20 000.00, 30 % to 30 000.00, 40 % to 50 000.00 and 50 % above that, in Cuban pesos of annual taxable income.
Read it at the sourceAbout this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«Las personas naturales cubanas y extranjeras con residencia per- manente en el territorio nacional, por los ingresos que perciban de contratos individuales de trabajo en el exterior, pagarán sobre el total de los mismos un cuatro por ciento (4 %), sin con- siderar deducción alguna salvo los pagos de las comisiones que haya realizado a entidades cubanas a través de las cuales se contrató.»Our translation - not official
Natural persons, Cuban and foreign, with permanent residence in the national territory shall pay, on income received from individual employment contracts abroad, four per cent (4 %) of the total of that income, without any deduction being taken into account save the payment of commissions made to Cuban entities through which the contract was arranged.
Words broken across a line in the Gaceta's PDF keep their hyphen here. The quotation is not tidied.
Read it at the sourceAbout this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«La Declaración Jurada y liquidación del Impuesto se realizará antes del 30 de abril del año siguiente al que se liquida.»Our translation - not official
The Sworn Return and settlement of the Tax shall be made before 30 April of the year following the one being settled.
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«Las personas naturales cubanas y extranjeras no residentes permanentes en la Repú- blica de Cuba;»Our translation - not official
Natural persons, Cuban and foreign, not permanently resident in the Republic of Cuba;
The first of the three exceptions to the obligation to file a sworn return. Words broken across a line in the Gaceta's PDF keep their hyphen here. The quotation is not tidied.
Read it at the sourceAbout this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
«La DIMEC determina de oficio la residencia efectiva migratoria de los ciudadanos cubanos y extranjeros residentes, cuando acumulan más de ciento ochenta días naturales de estancia en el territorio nacional durante el año anterior a la fecha de su determi»Our translation - not official
The DIMEC determines of its own motion the effective migratory residence of Cuban citizens and resident foreigners where they accumulate more than one hundred and eighty natural days of stay in the national territory during the year preceding the date of determination.
This is a migration concept and not a tax one. It decides whether a resident keeps their classification; it does not decide what is taxed. The sentence is quoted only to the page break.
Read it at the sourceAbout this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
Practical notes
The tax law uses "residencia permanente" without defining it. The glossary in Ley 113 defines municipal patrimony, public space and commercial advertising, and nothing else relevant, so the term is taken from the migration law. On 1 November 2026 the migration law behind it changes from Ley 1312 of 1976 to Ley 171, which is worth watching precisely because the tax consequence follows the migration status.
The consolidated text used here is the Gaceta's own Edición Especial 1 of 12 January 2026, published to fulfil a mandate in Decreto-Ley 107 of 2025 to update, revise and concord Ley 113. It states on its face the amendments incorporated, the latest being Ley 181 of 18 December 2025.
No Oficina Nacional de Administración Tributaria guidance was read. Everything here comes from the statute.
- issuesGaceta Oficial de la República de Cuba, Edición Especial No. 1 de 12 de enero de 2026 - Ley 113 Del Sistema Tributario (concordada)
Gaceta Oficial de la República de Cuba - Ministerio de Justicia · consolidated to 2026-01-12
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
- issuesGaceta Oficial de la República de Cuba, Edición Extraordinaria No. 5 de 10 de abril de 2019 - Constitución de la República
Gaceta Oficial de la República de Cuba - Ministerio de Justicia
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source
- issuesGaceta Oficial de la República de Cuba, Edición Ordinaria No. 39 de 5 de mayo de 2026
Gaceta Oficial de la República de Cuba - Ministerio de Justicia
About this source
Cuba's single official gazette, run by the Ministry of Justice. An instrument's identity includes its gazette reference - Ley 171/2024 is GOC-2026-290-O39 - and there is no competing publisher of record. Three series: ordinaria, the regular run; extraordinaria, numbered separately and used for what must take effect on publication, so Ordinaria 39 and Extraordinaria 60 share the date 5 May 2026; and especial, which reprints a single instrument anotada y concordada with every amendment worked in and a footnote under each amended article naming the instrument that changed it. The special editions are the only consolidated Cuban law there is, and they are good: each states in its opening note the decree-law that ordered it and lists every amendment incorporated.
Standing: Issues the instrument
Cannot be cited for: Its online archive begins in 1990, which for migration means the law actually in force until 1 November 2026 - Ley 1312 of 1976, Ley 1313 of 1976 and the decrees-law 302 of 2012 and 327 of 2015 - cannot be read at the publisher of record while the laws replacing them can. Its own migration keyword index lists nothing earlier than 1999. It cannot be cited for consolidated law outside the especial series: an ordinaria or extraordinaria edition prints acts as made, and an amending decree-law there amends by instruction rather than by reprinting. A consolidation date must come from the masthead of the special edition and never from the name of the law or from the last amendment incorporated. Its PDFs break words across lines with a hyphen that survives into any verbatim quotation, and its summary pages are not always reliable - the customs special edition's contents page names the instrument Decreto-Ley 22/2021 while the decree printed two pages later is dated 24 November 2020. Nothing here is available through the extraction service in usable form; every reading was taken with pdftotext.
We re-read it every 21 days. More about this source