Tax declaration and payment plan 2025 starts today throughout Cuba

HAVANA, Cuba, Jan 6 (ACN) The 2025 tax declaration and payment campaign, which begins today throughout the country, besides offering bonuses for prompt payment, establishes a new progressive scale for the calculation of personal income tax.

The latter corresponds to self-employed workers, to the artistic and agricultural sectors, to designers and social communicators, to journalists and personnel who receive bonuses, as well as to partners of MSMEs, for earned income dividends.

Arelys Perez Garcia, national director of Taxpayer Services of the National Office of Tax Administration (ONAT by its Spanish acronym), explained to the Cuban News Agency that until April 30 these individuals are summoned to declare their income for 2024.

The Budget Law for 2025 establishes a new progressive scale for the calculation of personal income tax, which starts with a lower tax rate and was used in the previous fiscal year for personnel receiving bonuses and is now extended to the rest of the figures.

However, she clarified that in the case of the agricultural sector, the tax rate remains fixed at 2%.

Perez Garcia said that the campaign also covers other taxes, each of which has its own closing date for declaration and payment.

There is the tax on Profits for all the legal entities required to pay it, which is made in digital format and whose due date is March 31.

Also, the non-tax income (until May 30) for legal entities of the state sector, and the tax on land transportation (known as payment of the plate), whose declaration and payment is from January until September 30.

Here, the Budget Law established that those who pay before February 28 have the benefit for prompt payment of 5%, when up to last year it was 20%, pointed out the National Director of Taxpayer Services.

A last tax of the campaign is the one corresponding to the tax for the ownership or possession of boats, both for individuals and legal entities, from January to September 30, said the ONAT official.

She added that this process of declaration and payment has a great importance, due to the amount it represents for the State Budget and for each one of the taxpayers, who comply with the formal duty established by Law 113 of the Tax System.