Cuba Net Salary Calculator 2026

How is net salary calculated in Cuba?

In Cuba, net salary is calculated by subtracting social security contributions (Social Security (5%)) and income tax (ISIP (Personal Income Tax, ONAT) 2024) from the annual gross salary.

ISIP (Personal Income Tax, ONAT) 2024 uses a progressive scale. Rates range from 0 % for the lowest incomes to 50 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

Social Security (5%) contributions amount to approximately 5 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Cuba.

This calculator uses official data from ONAT Cuba (onat.gob.cu) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

The Cuban tax system varies by worker type (state, self-employed or private company). Data is indicative only.

Cuba applies the ISIP with rates of 0%/15%/20%/30%/50% on annual income, with the first CUP 10,000 exempt. This tax mainly affects self-employed (TCP) and private-sector workers; state-sector employees are taxed via payroll withholding. Social Security deducts 5% from the worker; the state employer contributes 14%. Rates reflect the tax system established after the 2021 Tarea Ordenamiento currency reform.