Taxation

Tax-system reform and planned introduction of IVA

Status: ANNOUNCED / PROPOSED

What changed: Cuba is working on changes to the tax system, including the introduction of a value added tax (IVA).
Who it affects: Companies, self-employed workers, investors and other economic actors.
What it means in practice: A new IVA system may affect prices, invoicing, accounting and tax obligations.
CPS note: Do not treat IVA as fully operational for as long as the applicable regulations, rates and dates of entry into force have not been definitively established.

Last verified: 14 September 2026

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