Cuba Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Cuba calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| CUP 120,000 a yearEmployee tax profile: Ordinary salaried employee | CUP 113,412.00 | CUP 113,412.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Official Gazette tax and social contribution legislationRepublic of Cuba Official Gazette | 2026-10-18 | Checked automaticallyLast checked 2026-10-23 |
| 2026 State Budget tax measuresCuba Ministry of Finance and Prices | 2026-10-18 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version CU-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Ordinary salaried employee paid equally over 12 months.
- Monthly salary thresholds of CUP 3,260 and CUP 9,510 are annualised.
Coverage & limitations
Rule version CU-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- This simplified annual illustration does not reproduce every monthly payroll rounding or sector exemption.
- Annual estimate for an ordinary employee with one employer. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.