Cuba capital gains tax calculator

Not as a separate tax. Ley 113, the Sistema Tributario law, charges individuals through the personal income tax: a home or vehicle sold inside one fiscal year pays 4% of the sale value with no deductions (8% from the second sale of that kind in the same year), and every other disposal, shares, participations, crypto, ordinary movable property, counts as personal income on the 15 to 50% article 26.1 annual scale.

At 4% of the value. The base is the price in the notarial deed when it equals or exceeds the minimum reference value the Minister of Finance and Prices sets for the property, otherwise that reference value. The tax settles at the notary when the deed is signed, and it is charged whether the sale gained or lost. Sell a second home in the same calendar year and every sale from the second pays 8%.

As personal income. Article 17(f) of Ley 113 taxes the sale of movable and immovable property and of rights, and no securities or crypto provision exists anywhere in the law, so a share or crypto disposal runs on the article 26.1 annual scale, 15 to 50%, stacked on your other declared income with the 39,120 CUP annual exempt minimum. Declared in the sworn declaration due 30 April of the following year.

No. Article 20's deduction list (the exempt minimum, documented expenses, other taxes paid, the restoration contribution) has no loss item, and no other article of the personal income title creates one. A losing share sale contributes nothing, a losing home sale still pays 4% of its value, and nothing carries to another year.

Cuba has no separate capital-gains tax. What charges an individual on a disposal is the personal income tax (Impuesto sobre los Ingresos Personales) of Ley 113 "Del Sistema Tributario" of 23 July 2012, as amended. Article 17(f) makes the taxable hecho imponible "la venta de bienes muebles e inmuebles o de derechos" (the sale of movable and immovable property or of rights). Shares, crypto and ordinary movable valuables run through that door onto the article 26.1 progressive annual scale, which this record's mechanism marginal-income reads from the matching cu-income-tax record.

Article 42 (Seccion Septima, fuentes eventuales): "A los ingresos derivados de las ventas de viviendas y vehiculos, realizadas dentro de un mismo ano fiscal, y de los premios en efectivo que se reciban, se les aplica un tipo impositivo del cuatro por ciento (4 %), sin deduccion alguna". A home or vehicle sale inside one fiscal year pays 4% of the sale VALUE, no deductions, whatever the gain or loss.

Article 44: for home sales the base is the transfer price stated in the notarial deed when it equals or exceeds the minimum reference value set by the Minister of Finance and Prices, otherwise the reference value. Article 43 sets the same rule for vehicles against the special legislation's reference value.

Article 45: "Cuando en un mismo ano fiscal se obtengan ingresos por la venta de mas de una vivienda o mas de un vehiculo, se aplica un tipo impositivo de un ocho por ciento (8 %), a partir de la segunda transaccion y por cada una de estas." The 8% rate replaces the 4% on every sale from the second home sold in the year and from the second vehicle sold in the year; the build counts each kind separately (one home plus one vehicle in a year leaves both at 4%).

Article 46.2: for home and vehicle sales between natural persons the tax is paid at the notary at the moment the deed is formalised; article 36(c) excepts these eventual incomes from the annual sworn declaration.

Article 26.1 scale (in force 2021 through 2026, unchanged by Decreto-Ley 21/2020's rewrite of the surrounding articles, by Decreto-Ley 93/2024 or by Decreto-Ley 107/2025): 15% on the first 10,000 CUP of annual taxable income, 20% on the excess of 10,000 to 20,000, 30% on 20,000 to 30,000, 40% on 30,000 to 50,000, 50% above 50,000. Article 22 sets the 39,120 CUP annual exempt minimum (Decreto-Ley 21/2020, in force 1 January 2021); the cu-income-tax record carries it as the scale's 0% band.

Losses: article 20 (base imponible) deducts the exempt minimum, expenses within Minister-set limits, other taxes paid and the restoration contribution, and nothing else. No article of Titulo I creates a personal loss netting or carryforward (loss carryforward exists only in the corporate Impuesto sobre Utilidades, articles 85-88). A losing sale contributes nothing and never reduces another sale's income.

The base for a non-home eventual sale is a reading, not a quote: articles 20-21 deduct documented expenses of earning the income, and the build reads the sold asset's documented acquisition cost as that expense (proceeds less cost). No express disposal provision fixes a gain basis; flagged in the engine constants and the page copy.

Crypto: the word never appears in Ley 113's 2026 consolidated text. A private crypto disposal is read as the sale of a movable thing under article 17(f), income on the article 26.1 scale; virtual-asset service providers are licensed by the Central Bank of Cuba (Resolucion 215/2021), which is not a tax rule. Classification handoff, same pattern as the Croatia build.

Non-resident individuals (no permanent residence in Cuba) pay 15% of total Cuba-source income with no deduction, as a final withholding (articles 27 and 33 second paragraph); the calculator models residents.

Declaration: annual sworn declaration by 30 April of the following year (article 35), 5% bonificacion for declaring and paying before 28 February (article 39). Foreign-currency income converts to CUP at the official rate (article 29).

Amendment chain verified: Decreto-Ley 21/2020 (in force 1 January 2021) rewrote articles 21, 22 and the sales/services rates; Decreto-Ley 93/2024 replaced the SME-dividend scale (article 26.2) and payment mechanics; Decreto-Ley 107/2025 (in force 15 days after its publication in Gaceta Oficial No. 97 Ordinaria of 23 December 2025) modified only administration articles 388, 425, 437-441. No change to articles 17, 20-22, 26.1, 42-46 through the Ley 181/2026 budget law.