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Cuba Salary Calculator 2026

Free Cuba salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Cuba (2026)

Educational model - not tax advice. Currency CUP. Figures are governed by the annual Budget Law (Ley 181/2025) and the salaried-worker scales of Resolucion 41/2023 (MFP).

Employee (salaried state-sector worker, final monthly withholding)

  • Salaried workers are taxed by final monthly withholding operated by the employer; they do not file an annual sworn declaration (no Declaracion Jurada). The calculator works on annual figures (monthly headline x12), which equals applying the monthly scale every month for a constant wage.
  • ISIP (Impuesto sobre los Ingresos Personales) on gross salary: exempt up to 3,260 CUP/month (39,120 CUP/year), then 3% up to 9,510/month, 5% up to 15,000, 7.5% up to 20,000, 10% up to 25,000, 15% up to 30,000, and 20% on the excess above 30,000 CUP/month. There is no professional-expense deduction; the 0% first band is the exempt minimum.
  • CESS (Contribucion Especial a la Seguridad Social, employee) on gross: 5% on monthly income up to 15,000 CUP (180,000 CUP/year), and 10% on the portion above. ISIP and CESS share the same gross base and are computed independently of each other.
  • Employer cost: Contribucion a la Seguridad Social 12.5% of payroll remitted to the State Budget (the full statutory accrual is 14%, of which 1.5% is retained by the employer for short-term benefits), plus the Impuesto por la Utilizacion de la Fuerza de Trabajo at a 5% statutory baseline. The 5% labour-use rate is provisional - it is frequently reduced or exempted by employer type and by the annual Budget Law - and it does not affect the employee net.
  • Out of scope: foreign-firm gratifications taxed under the Art. 65 annual scale, worldwide-income rules for fiscal residents, and employer-type ISIP or labour exemptions set by the annual Budget Law.

Sources: MFP - Resolucion 41/2023 worked examples, ONAT - Tributos de los trabajadores cubanos, MTSS - Ley 105 de Seguridad Social.

Self-employed (Trabajador por Cuenta Propia, TCP - Regimen General)

  • TCP under the general regime file an annual sworn declaration (Declaracion Jurada, DJ-08). The taxable base is annual profit (revenue minus deductible activity expenses) less the minimo exento of 39,120 CUP.
  • ISIP is applied on the Art. 65 progressive annual scale (Ley 174/2024, ratified for 2026 by Ley 181/2025), running from 5% up to a 50% top rate on income above 1,000,000 CUP/year.
  • Provisional: only the 39,120 CUP exempt minimum, the 5% start and the 50% top rate over 1,000,000 CUP are confirmed from official sources. The intermediate bracket boundaries (the 5%, 15%, 30% and 45% steps used here) are placeholders - the real Art. 65 scale is a 10-bracket table published only as an image in the Gaceta and could not be sourced verbatim. Confirm against the official Ley 174 or Ley 181 text before relying on intermediate-income results.
  • TCP own social security is 20% of a self-chosen contribution base between the minimum wage and about 5x the minimum wage (Decreto-Ley 48/2021), not a fraction of actual income, so it is not deducted from take-home here.
  • Out of scope: the early-payment (5% before 28 February) and digital-payment (additional 3%) ISIP discounts, the new-activity relief, the Regimen Simplificado 20% consolidated quota for low turnover (under 200,000 CUP/year), and the activity-tax deductions the DJ-08 also allows.

Sources: Gaceta Oficial - Ley 174/2024, Art. 65, MEP - Programa 5: Tributos del TCP.